Taxpayers' Bill of Rights Hearing Summary Taxpayers’ Bill of Rights Annual Report to the Legislature
The Taxpayers' Bill of Rights Act requires FTB to conduct an annual hearing before the three-member Board where tax professionals, industry representatives, and individual taxpayers are allowed to present their proposals on changes to the personal income tax or franchise and corporation tax laws, as well as changes to administrative procedures. FTB typically holds the hearing in December.
Some of the issues raised at the December 2021 Taxpayers' Bill of Rights Hearing include:
- Concerns about the timeliness and accuracy of information provided on FTB's website regarding two complicated new laws - Assembly Bill (AB) 80 and AB 150.
- A suggestion to improve FTB's website, including adding links on the homepage for those doing in-depth research on important issues.
- A suggestion for a legislative proposal to increase the applicability of the pass-through entity elective tax and credit.
- A request for FTB to improve its Power of Attorney process to ensure a better customer experience.
- A concern with FTB's use of average income, based on occupational licenses held, as a source of information for assessing taxes when a client receives a filing enforcement notice.
The Taxpayers' Rights Advocate's complete responses to all issues raised can be found on the Advocate's Your Taxpayer Rights webpage on FTB's website.