Your taxpayer rights
As a California taxpayer, your rights are protected. The California Taxpayers' Bill of Rights requires us to adequately protect the rights, privacy, and property of all California taxpayers when we assess or collect tax.
Your rights include:
- Privacy and confidentiality: The privacy of your tax information.
- Professional and courteous service: Our employees should treat taxpayers courteously and complete tasks (such as audits) within a reasonable amount of time.
- Representation: You may represent yourself, or with proper authorization, have someone else represent you.
- Pay no more than the correct amount you owe: You should promptly pay the full amount of taxes that you owe. In general, we do not take collection action on an amount you owe until after we give you an opportunity to pay.
- Protests, appeals, and judicial review: You have protest and appeal rights as a taxpayer. If you disagree with a decision, you have the right to file a protest with us. If you disagree with FTB's determination of your protest, you have the right to appeal your case to the Office of Tax Appeals.
For more information:
- California Taxpayers' Bill of Rights (FTB 4058) - This publication provides an overview of your rights and includes the major provisions of California legislation.
- California Taxpayers' Bill of Rights - An Overview (FTB 4058C) - Describes the Revenue and Taxation Code (R&TC) provisions of your rights.
Taxpayers' Bill of Rights Hearing information
We hold an annual hearing where industry representatives and individual taxpayers may present to the Board their proposals on changes to California's tax laws. Visit public meetings for upcoming meeting information.