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How can I dispute a penalty?

If you believe you have a good reason why a penalty should be canceled, you must send the information to our office by mail with a copy of the notice.

Your letter must include the following information for you and your spouse:

  • Name
  • Social security number
  • Address
  • Telephone number
  • Tax year
  • Type of penalty
  • Reason why penalty should be canceled

Mail your letter to:

Franchise Tax Board
P.O. Box 942840
Sacramento CA 94240-0040

Please allow 6 weeks for a decision to be made.

Billing will continue while we review your letter. To avoid the accrual of interest and to stop the collection process, you must pay the amount due. If we determine that the penalty should be canceled, we will refund your money with interest.