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How do I appeal an FTB decision to the Office of Tax Appeals (OTA)?

As a taxpayer, you have the right to appeal the Franchise Tax Board's decision on the notice you received.

Starting January 1, 2018, appeals will be heard by the Office of Tax Appeals (OTA). Created by the Taxpayer Transparency and Fairness Act of 2017, OTA will replace the appellate process once handled by the State Board of Equalization.

You must file your appeal by the "appeal by date" on the notice you received. Along with your appeal, be sure to include:

  • Copy of the notice
  • A written explanation
  • Supporting documentation

Mail:

State of California
Office of Tax Appeals
PO Box 989880
West Sacramento CA 95798-9880

For information about filing your appeal, go to Office of Tax Appeals (OTA).

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