California Office of Tax Appeals (OTA)
We handle the representation of taxpayers who are involved in administrative appeals from the California Franchise Tax Board (FTB) or the California Department of Tax and Fee Administration (CDTFA). A taxpayer may file an appeal once the agency issues a Notice of Action or Appeals Bureau Decision with an “appeal-by” date.
The Office of Tax Appeals (OTA) is an independent and impartial appeals body created by the Taxpayer Transparency and Fairness Act of 2017. The office was established to hear appeals from California taxpayers regarding various taxes and fees administered by the California Department of Tax and Fee Administration and the Franchise Tax Board.
Tax disputes involving personal income, corporate franchise and income, sales and use, excise and other taxes and fees are decided by a three-member panel of Administrative Law Judges, each of whom is an expert in tax law. The office is independent of the state’s tax agencies. Appeals are heard in Sacramento, Fresno and Los Angeles.
The Office of Tax Appeals is the successor in interest to the State Board of Equalization (BOE).