Our publication, FTB 985, Audit/Protest/Appeals, can help you inform your clients about the audit process.
This publication provides an overview of what we do before, during, and after an audit. It outlines the steps your clients can take to protest and/or appeal an audit. In addition, we included information about your client's rights as a California taxpayer and the role of the Taxpayers' Rights Advocate.
We developed this publication about three years ago when we identified a need due to the number of inquiries our office received.