Taxpayers’ Rights Advocate
Your Voice at FTB!
The Taxpayers’ Rights Advocate and Executive and Advocate Services staff are independent of FTB’s Audit and Collections areas. We help taxpayers who have been unable to resolve their tax problems through normal channels. Our goal is to protect your rights and ensure that your tax problems are handled promptly and fairly. If this is your first attempt to contact the Franchise Tax Board, see our Contact Us page.
Important points to know about our service:
- It's free.
- We can help you only after you have tried to resolve your tax problem through normal channels and your issue remains unresolved.
- Includes businesses as well as individuals.
- If you qualify, we assign a staff member to work with you until we resolve your problem.
- As a taxpayer, you have rights that FTB must honor. The following publications describe your rights:
- FTB 4058, California Taxpayers' Bill of Rights - Information for Taxpayers (Revised 01-2011). This publication provides a basic overview of your rights and includes the major provisions of the 1988, 1997, and 1999 California legislation.
- FTB 4058B, Your Rights as a Taxpayer (New 06-2014). A one-page overview of California Taxpayers’ Bill of Rights. This publication highlights some of your basic rights.
- FTB 4058C, California Taxpayers' Bill of Rights - An Overview (Revised 02-2014). This publication describes the Revenue and Taxation Code (R&TC) provisions of your rights.
- We manage large-scale or systemic problems that affect many taxpayers. If you know of one of these systemic issues, please report it to us through our Systemic Issues Management System. If you personally have an unresolved problem, please send us an email to report your problem.
- We want to help. To reach one of our staff members regarding a tax problem:
- If there is no relief available through normal channels, and you can support that you did not contribute to the tax problem in any significant way, the Taxpayers’ Rights Advocate may use discretionary authority, in very limited situations, to grant relief. Use FTB 3705, Request for Taxpayer Advocate Equity Relief, to submit your request. Please note, an inability to pay does not qualify for relief, and the request will be denied. However, relief and assistance from an inability to pay may be available through these normal channels:
Comparison of California Taxpayers' Bill of Rights to the Federal Law - This table compares California Taxpayers' Bill of Rights provisions to the equivalent federal law.
Revenue and Taxation Code - More detailed information is available by referring to the actual code sections of the income tax law. Most of the provisions of the Taxpayers' Bill of Rights are contained in Revenue and Taxation Code sections 21001 - 21028.
- Taxpayers' Bill of Rights Hearing Responses
- Taxpayers' Bill of Rights Annual Report to the Legislature
2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002
- FTB Liaison Meetings
- 2014 Advisory Board Meeting – Filing Season Update
- EDR and Filing Season Update from 2013 CalCPA Liaison Meeting
- Public Meeting Notices - FTB and Taxpayer Bill of Rights meetings
- Mission and Statement of Principles of Tax Administration
- Regulations and the California Revenue & Tax Code
- Publication 145 - California Taxpayer Advocates
- Penalty Reference Chart
The Advisory Board is made up of representatives from industry, state, and federal government. The board provides insight and contributions from a non-FTB point of view to our executive officer on the various projects and programs we administer.
The Advisory Board meets at least once a year, and its members include:
|Joseph Bankman||Vicki Mulak|
|Myriam Bouaziz||J. Pat Powers|
|David Doerr||Gary Renville|
|Margaret Dunn||Charles Rettig|
|Lynn Freer||Bob Reynolds|
|Lenny Goldberg||Terry Ryan|
|Colin Grinnell||Scarlett Vanyi|
|Oksana Jaffe||Kathleen Wright|