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.