Appeal a decision
If you don't agree with a decision, submit an appeal to the Office of Tax Appeals. We don't handle appeals.
Make sure to:
- Submit your appeal by the appeal date on your notice.
- Provide a copy of the notice you're appealing.
- Write 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.
- Include supporting documentation to the Office of Tax Appeals, even if you already sent it to us.
- Office of Tax Appeals
PO Box 989880
West Sacramento CA 95798-9880
- (916) 492-2089
For questions about your appeal, call the Office of Tax Appeals at (916) 206-4355.
Visit Office of Tax Appeals for more information on how to start your appeal process.