New Form: Request for Appeal Before the Office of Tax Appeals January 2021 Tax News

We developed a new form, Request for Appeal Before the Office of Tax Appeals (FTB Form 1037), to assist taxpayers in filing appeals with the Office of Tax Appeals (OTA) from notices of action of FTB.  Form 1037 mirrors OTA's Form L-01 – Request for Appeal. We developed this Form at OTA's request.

OTA's Rules for Tax Appeals, Section 30208 provides if an appeal does not contain all the information required under Section 30201 of OTA's Rules for Tax Appeals, OTA will notify the taxpayer that the information is insufficient and allow the taxpayer 30 days to perfect the appeal by providing the missing information. FTB Form 1037 will help taxpayers provide all the information required under Section 30201 to avoid this potential delay.    

Taxpayers should start seeing Form 1037 with notices that have appeal rights after it is released on January 4, 2021. Although we believe FTB Form 1037 will be helpful to streamline the appeal process, taxpayers are not required to use the form when filing an appeal with OTA.