The Taxpayer’s Right to Representation August 2019 Tax News

Did you know that FTB has an official policy in place that covers a taxpayer’s right to representation? This means when a taxpayer appoints a representative, i.e., a power of attorney (POA), we will work directly with that representative regarding all matters within the scope of the representative’s authorization.

FTB employees are expected to respect this right at all times. However, there are certain circumstances where we will contact the taxpayer directly, even if there is a POA in place. These include responding to taxpayers when they contact us directly or when a representative fails to respond to inquiries or requests. This is especially true for issues that are time sensitive and require immediate action.

It is also important to note that this policy does not apply to investigations of potential criminal activity.