Beginning 1/1/2018…want to appeal a Franchise Tax Board decision….”Tell it to the Judge” not an “Elected Official“!
The Office of Tax Appeals (OTA) has been established in state government to serve as a fair and impartial adjudicatory appellate body. Beginning January 1, 2018, the OTA will conduct appeals on taxes and fees that are not related to the constitutional authority of the Board, such as; franchise and personal income tax appeals, sales and use tax, and other special taxes and fees. Each appeal will be heard by a panel of three Administrative Law Judges, who will issue written decisions for each appeal decided. The OTA is an independent body and will not report to the California Government Operations Agency.
“The verdict is still out on how this will impact taxpayers and their decisions to appeal using this new process.”
Until further notice, tax and feepayers who wish to file an appeal should continue to follow the current State Board of Equalization (BOE) process. Tax and feepayers must comply with all filing deadlines and retain the records thereto. The process for filing appeals with the newly created Office of Tax Appeals will be announced at a later date.
The newly established California Department of Tax and Fee Administration website will be enhanced throughout this transition. Please refer to this website for updates. Generally, information contained on the BOE website prior to July 1, 2017, remains valid until it is replaced.