Taxpayer advocate services

Our taxpayer advocate services is here to help you resolve your tax problems or complaints that haven’t been resolved through our normal channels. We protect your rights as a taxpayer and ensure your tax problems are handled promptly and fairly. This includes:

  • Privacy and confidentiality
  • Professional and courteous service
  • Representation
  • Pay no more than the correct amount you owe
  • Protest, appeals, and judicial review

Visit help if this is your first attempt to contact us about your account.

Unresolved problem

If you need to resolve an ongoing problem, we have a few ways you can request our help:

If you write us a letter, include:

  • Name
  • Address
  • Daytime phone number
  • Social Security Number or account number
  • Detailed summary of your issue
  • Tax years related to your issue

Help with Taxpayers' Bill of Rights issues

We are here for you if your taxpayer rights have been violated.

Bill of rights hearing

If you’d like to make a suggested change to our process, law, procedures, administration, you have the right to attend our annual Taxpayers' Bill of Rights hearing. Review Taxpayers' Bill of Rights hearing responses.

Report a systemic issue

Help us improve the services we provide. Report problems you’ve identified with the way we do business. Systemic issues:

  • Affect multiple taxpayers (not just one taxpayer)
  • Impact segments of the population locally, regionally, or nationally
  • Relate to FTB systems, policies, or procedures
  • Involve protecting taxpayer rights, reducing or preventing taxpayer burden, ensuring fair treatment, or providing essential taxpayer services

Report an issue

Tax Appeals Assistance Program

You may qualify for free legal help through the Tax Appeals Assistance Program. The Taxpayers’ Rights Advocate’s Office administers this program.

Visit Tax Appeals Assistance Program for more information.

Tax relief

If you’ve exhausted all other avenues, such as:

In very limited situations, use Taxpayer Advocate Equity Relief Request (FTB 3705) to request relief from interest, penalties, additions to tax, and fees that are attributable to any of the following:

  • Erroneous action or erroneous inaction by the Franchise Tax Board (FTB) in processing documents you filed or payments you made
  • Unreasonable delay caused by FTB
  • Erroneous written advice that does not qualify for relief under R&TC Section 21012

Education and outreach

Request a speaker

If you’d like someone to make a brief presentation about tax related issues, email us at SpeakersBureau@ftb.ca.gov. In your email, include:

  • Name
  • Phone number
  • Organization
  • Date and location
  • Request topics
  • Number of attendees
  • Materials/biography deadlines
  • Special requirements

Resources

Contact us

Help with your account

Account, collections, or wage garnishment issues.

Phone
(800) 883-5910
Fax
(916) 843-6022
Mail
Franchise Tax Board
Executive and Advocate Services MS-A381
PO Box 157
Rancho Cordova, Ca 95741-0157