Individual: How to Submit a Protest or Respond to a Filing Enforcement Proposed Assessment

• To protest or respond to a proposed assessment, the Protestable Online column must display “Yes”.
• Select the link in the NPA Number column of the proposed assessment you want to protest.

Note: The Proposed Assessment List page displays proposed assessments and protests that are viewable online. Some proposed assessments will not display on this list. To protest a proposed assessment not listed or if the assessment is not protestable online, but you believe you still have the right to protest, select “send FTB a message” on the Proposed Assessment List page.

• If this is a non Filing Enforcement proposed assessment, the Proposed Assessment Detail page displays a Protest button at the bottom of the page.
  • Skip to step 8 to complete the non Filing Enforcement online protest.
• If this is a Filing Enforcement proposed assessment, the Proposed Assessment Detail page shows the available response options.
  • Continue to step 4.

Non Filing Enforcement Proposed Assessment

Filing Enforcement Proposed Assessment

• Select one of the three responses:
  • I do not wish to protest this assessment because I will file the required tax return by XX/XX/XXXX and select the Continue button.
    • Continue to step 5.
  • I already filed the required tax return and select the Continue button.
    • Skip to step 6.
  • I wish to protest this assessment because I disagree with the proposed assessment and select the Continue button.
    • Skip to step 9.

• Confirm that you do not want to protest the assessment and you will file the tax return by the date shown.
• Select the Submit button.
  • Selecting the Submit button completes the process to respond to the proposed assessment and navigates you back to the Proposed Assessment List page.

• Enter resolution information about the previously filed tax return related to the proposed assessment.
  * = required field
• In the Attachments section select the Add Attachments button to attach supporting documentation, if applicable.

• In the Attachments section, select the Upload button
  • You can attach up to 10 documents, not to exceed 10 MB. Valid file extensions are pdf and xlsx.
• In the pop-up window, browse and select the appropriate file and select the Open button.

• Selecting the Submit button completes the process to respond to the proposed assessment and navigates you back to the Proposed Assessment List page.

• In the Protest Explanation section provide information to support the protest.
• In the Attachments section select the Add Attachments button to attach supporting documentation, if applicable.

• In the Attachments section, select the Upload button.
  • You can attach up to 10 documents, not to exceed 10 MB. Valid file extensions are pdf and xlsx.
• In the pop-up window, browse and select the appropriate file and select the Open button.

• In the Authorization section, read the text and check the box, and enter your full name.
• Select the Submit button.
  Note: The status of the proposed assessment associated to the protest will be updated to “Protested”.

• After you submit the protest, a confirmation page displays. Print or save a copy of this page for your records.