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 2019 Taxpayers' Bill of Rights Hearing include the following:

  • Schedule CA (540) and the importance of conforming with the federal Tax Cuts and Jobs Act for itemized deductions.
  • Concern about the level of taxpayer awareness of California’s Individual Health Care Mandate and the penalty for not having health care insurance.
  • Request for FTB to implement e-signature for power of attorney forms.
  • Request for clarification on who is an employee under California’s Assembly Bill 5, and differences with federal law.
  • Suggested changes to FTB’s website to improve usability.
  • Request to allow Taxpayers’ Bill of Rights Hearing proposals to be submitted online.
  • Request for more manuals and procedures on FTB’s website.
  • Request for clearer guidelines on what constitutes an abatement and claim for refund request.
  • Request for FTB to always use clear, lay-friendly language in its communications.

The Taxpayers’ Rights Advocate’s complete responses to all issues raised can be found on the Advocate’s “Your taxpayer rights” page on FTB’s website.