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FTB 5821

Protest Procedures

In this document, we refer to the California Revenue and Taxation Code as R&TC.

General Information

The accompanying Notice of Proposed Assessment (NPA) informs you that we intend to assess tax and/or penalties. You have a right to protest the NPA, which must be submitted within 60 days of the NPA date, or submitted by the Protest By date on the front of the enclosed notice. (R&TC section 19041) We will take no further action before the Protest By date. You do not currently owe the amount shown on the NPA.

Filing a protest will not stop the accrual of additional interest. If we receive full payment within 15 days of the date of the NPA:

  1. We will not charge additional interest on the proposed assessment.
  2. You will not lose your right to contest the disputed additional tax, penalties, and interest.

Protest Procedures

If you choose to protest the proposed assessment, you must submit your protest by the Protest By date. Follow the online or written protest instructions below (R&TC Section 19041). If you have not filed a valid tax return for one of the last five tax years, you cannot file online. Proceed to written protest procedures.

Online Protest

  1. Go to ftb.ca.gov and select Register or log in to your MyFTB.
  2. From the options listed, select Account and then Proposed Assessments. Select the NPA number for the proposed assessment you want to protest and follow the online protest instructions.

Written Protest for Personal Income Taxpayer

  1. Your written protest must include: The enclosed Quick Resolution Worksheet.
  2. On a separate piece of paper, include all information outlined below:
    1. Your name, address, and daytime phone number.
    2. Social security number or individual taxpayer identification number.
    3. The amounts and tax years you wish to protest.
    4. A statement of facts, arguments, evidence, and documentation that substantiates your position, including legal authorities.
    5. Your signature or your authorized representative’s signature.
    6. A copy of the NPA to assure proper handling.
Mail:
FILING ENFORCEMENT SECTION MS F180
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267
Fax:
916.855.5646

If you do not submit your protest by the Protest By date, we bill you for the amount due including tax, penalties, fee, and interest. (R&TC Section 19042).

If you wish to authorize someone to represent you regarding your protest, see the Power of Attorney section in this document. We will grant you a hearing if you request one in your protest. Your authorized representative may represent you at the hearing. Once we consider your protest and make a decision, we will send you written notification.

Written Protest for Business Entity Taxpayer

  1. Your written protest must include: The enclosed Quick Resolution Worksheet.
  2. On a separate piece of paper, include all information outlined below:
    1. Entity’s name and address.
    2. Entity’s California identification number (California corporation number, federal employer identification number, Secretary of State identification number).
    3. The amounts and tax years you wish to protest.
    4. A statement of facts, arguments, evidence, and documentation that substantiates your position, including legal authorities.
    5. Entity officer’s signature or your authorized representative’s signature.
    6. Name, title, and daytime phone number of the contact person handling the protest.
    7. A copy of the NPA to assure proper handling.
Mail:
FILING ENFORCEMENT SECTION MS 180
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94267-0531
Fax:
916.843.6169

If you do not submit your protest by the Protest By date, we bill you for the amount due including tax, and/or an LLC fee (if applicable), penalties, a Cost Recovery Fee, and interest. (R&TC Section 19042).

If you wish to authorize someone to represent you regarding your protest, see the Power of Attorney section in this document. We will grant you a hearing if you request one in your protest. Your authorized representative may represent you at the hearing. Once we consider your protest and make a decision, we will send you written notification.

How to Pay

If you choose to protest, it may take several months to resolve your account. If you wish to limit the accrual of interest on the proposed assessment amount, you may make a payment even if you protest the NPA.

Mandatory e-Pay

If you have a mandatory e-pay requirement, follow the online payment instructions below. If you do not have a mandatory e-pay requirement, you may pay your proposed assessment amount by either method below.

Electronic Funds Transfer Requirement

Business entities whose quarterly estimated tax payment or extension payment exceeds $20,000 or whose total tax liability exceeds $80,000 for any income year, are required to make all future payments by electronic funds transfer (EFT). Payments made by other means will be assessed a penalty equal to 10 percent of the amount paid. For more information, go to ftb.ca.gov and search for eft. (R&TC Section 19011).

Online

  • Go to ftb.ca.gov and search for web pay.
  • If you have not filed a tax return for the tax year, choose Notice of Proposed Assessment as your payment type.
  • Follow the online instructions.

Mail

  • Make check or money order payable to Franchise Tax Board.
  • Write your full name and account number on your payment.
  • If you have not filed a tax return for the tax year, mail your payment and the enclosed Quick Resolution Worksheet to the address on the notice.

Taxpayer Information Authorization

You can grant permission for a representative to access your confidential tax information after the submission and processing of your Taxpayer Information Authorization (TIA) form. Submission of a TIA does not authorize the representative to act on your behalf. The individual is authorized to obtain your account history, including payments, notices, correspondence, and most federal tax information received by FTB (some of which is accessible online).

A TIA relationship can be established online through MyFTB or by mailing FTB 3534, Tax Information Authorization, to us. For more information, go to ftb.ca.gov/TIA.

Power of Attorney

If you want to authorize someone to represent you and to act on your behalf on your state income tax matters (including your protest), you may file a Power of Attorney (POA) Declaration with the Franchise Tax Board (FTB). The POA Declaration allows you to grant a specific person (a POA representative) permission to obtain your confidential tax information including your account history, payments, notices, correspondence, and most federal tax information received by FTB (some of which is accessible online). The POA Declaration is a legal document that allows you to grant a POA representative permission to represent you in FTB matters.

A POA relationship can be established online through MyFTB or by mailing the FTB 3520 PIT, Individual or Fiduciary Power of Attorney Declaration, or FTB 3520 BE, Business Entity or Group Nonresident Power of Attorney Declaration, to us. For more information, go to ftb.ca.gov/POA.

Rights as a Taxpayer

The California Taxpayers’ Bill of Rights requires that we adequately protect the rights, privacy, and property of all California taxpayers during the process of assessing and collecting taxes. Our goal is to make certain we protect your rights. We want you to have the highest confidence in the integrity, efficiency, and fairness of our state tax system. (R&TC Sections 21001-21028).

FTB 4058C, California Taxpayers’ Bill of Rights, an Overview, includes information about state taxpayers’ rights. To get FTB 4058C, go to ftb.ca.gov/Forms and search for 4058C, call: 800.338.0505 (enter form code 944 when instructed), or mail: Tax Forms Request MS D120, Franchise Tax Board, PO Box 307, Rancho Cordova CA 95741-0307.

Taxpayers’ Rights Advocate Assistance and Review

You may contact the Taxpayers’ Rights Advocate if you have an ongoing state income tax problem that you have been unable to resolve through normal channels. However, contacting the Taxpayers’ Rights Advocate is not a protest or appeal and does not extend the period of time for filing one. You have the right to an independent administrative review of specific collection actions that may be taken by FTB. To request an independent administrative review of the filing of the tax lien, the request must be filed within 30 days of the notice informing you of FTB’s intent to record a tax lien or within 15 days of the date of the Notice of State Tax Lien. To request a review of a wage garnishment or levy, the request must be filed within 30 days of the date of the Final Notice Before Levy of your income or assets. You also have a right to an administrative review of a rejection of your request for an installment agreement, or a termination of an existing installment agreement. To request the review of a termination or rejection of an installment agreement, your request must be filed within 30 days of the rejection or termination. (R&TC Sections 19008(e), 19225, and 21015.5)

You may contact Executive and Advocate Services for additional information or to submit your request for review. To request an independent administrative review, call: 800.883.5910, fax: 916.843.6022, or mail: Executive and Advocate Services MS A381, PO Box 157, Rancho Cordova CA 95741-0157.

Franchise Tax Board Privacy Notice

To learn about your privacy rights, how we may use your information, and consequences if you do not provide information we request, go to ftb.ca.gov/Forms and search for 1131. To request this notice by mail, call 800.338.0505 and enter form code 948 when instructed.

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Revised 09-2018

 

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