Appeal a decision

If you don’t agree with a notice of action or a claim for refund denial or if we have not accepted or denied your refund claim within six months, submit an appeal to the Office of Tax Appeals. FTB does not handle appeals.

Make sure to:

  • Submit your appeal by the appeal date on your notice.
  • Provide a copy of the notice you're appealing.
  • Include supporting documentation to the Office of Tax Appeals, even if you already sent it to us.

You can submit your appeal through the following methods:


Office of Tax Appeals Portal (OTAP) is a web-based tool that has been developed to provide electronic communication between OTA, taxpayers and their representatives, and the taxing agencies during the appeal process. If you have not used OTAP or created an account with the Office of Tax Appeals before, you will need to create an account by clicking on "sign up" on the OTAP login page.

Office of Tax Appeals Portal

Mail or Fax:

You can also appeal via mail or fax by writing a letter or you may use the Request for Appeal Before the Office of Tax Appeals (FTB 1037), to explain why you don’t agree with our determination. Make sure you (and your spouse/registered domestic partner, if applicable) sign the letter or FTB 1037.

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

For questions about your appeal, call the Office of Tax Appeals at 916-206-4355 or email at

Visit Office of Tax Appeals for more information on how to start your appeal process.