The California Office of Tax Appeals (OTA) was created in 2017 when former governor Jerry Brown signed Assembly Bill (A.B.) 131, placing into effect new rules under the Taxpayer Transparency and Fairness Act. The Act created two organizations – the California Department of Tax and Fee Administration (CDTFA), and the OTA – which took on many of the functions that were once performed by the California Board of Equalization (BOE), underscoring the need for careful tax guidance. As its name suggests, the OTA’s main function is providing a platform by which California taxpayers can formally dispute, in the OTA’s words, “various taxes and fees administered by the CDTFA and the Franchise Tax Board” (FTB), which administers state income taxes. In January 2019, the state of California introduced new regulations (“the Rules for Tax Appeals”) that may impact taxpayers who file appeals or petitions for rehearing with the OTA.
The new OTA guidelines apply to appeals arising from FTB or CDTFA decisions, including but not limited to those concerning:
The full text of the updated Rules for Tax Appeals is available here on the OTA website. In particular, the following sections may be of interest to taxpayers:
California taxpayers have the right to appeal various tax decisions to the OTA, including FTB or CDTFA tax assessments, interest charges, and/or penalties associated with income taxes, sales and use taxes, and other types of state taxes. If the FTB or CDTFA has notified you that you owe taxes, interest, or fines to the state of California, and you disagree with the decision, you should discuss your legal options with the audit appeals and litigation attorneys at the Tax Law Office of David W. Klasing. Our tax audit lawyers have extensive experience assisting California taxpayers with all aspects of the appeals process, and dedicate ourselves to staying current on the latest legislative developments to provide our clients with cutting-edge strategic representation. To arrange a reduced-rate consultation with a CPA or audit appeals and litigation lawyer, contact us online, or call the Tax Law Office of David W. Klasing at (800) 681-1295.
Also, we’ve expanded our offices! In addition to our offices in Irvine and Los Angeles, the Tax Law Offices of David W. Klasing now have offices San Bernardino, Santa Barbara, Panorama City, Oxnard, San Diego, Bakersfield, San Jose, San Francisco, Oakland and Sacramento.
Note: If you have concerns about the privacy of our initial or subsequent communication and are unable to easily travel to our Irvine / Orange County Main Office, consider scheduling a GoToMeeting to safely and securely establish an initial or maintain an existing attorney client relationship. With end-to-end encryption, strong passwords and top-rated reliability, no one is messing with your meeting. To schedule a reduced rate initial consultation via GoToMeeting follow this link. Call our office and request a GoToMeeting if you are an existing client. We are generally happy to travel to any of our appointment only satellite offices for a subsequent meeting in appropriate circumstances once a relationship is established via a signed engagement letter and the payment of an initial retainer or where enough retainer is available where a current client to cover the reasonable travel time and time required for the meeting.
Will it cost me more to hire the Tax Law Offices of David W. Klasing, who’s main office and the vast majority of the firm’s staff is located in Irvine California, but an appointment only Satellite office is close to my location, as opposed to a local company? Absolutely not! See our policies that address this issue here:
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