Nothing on this site should be accepted as legal advice. Since we are not attorneys, before following any advice, consult with a tax professional or a member of your state bar association. 

The Taxpayer Advocate's office is available to provide an independent review of your unresolved tax problems. They strive to ensure that your problems are handled promptly and fairly, and that you have the highest confidence in the integrity, efficiency, and fairness of California's state tax system.

• If this is your first attempt to resolve a problem, start here.
• If you have not been able to resolve a problem in prior contacts with the Franchise Tax Board, or you are suffering a hardship as a result of their actions, you can contact the Taxpayer Advocate Hotline for assistance by calling (800) 883-5910 or write to them using this form.

Your Rights as a California Taxpayer

You have rights as a taxpayer when dealing with the Franchise Tax Board. The sources listed below will provide you with sections of the law and publications that address your rights.

• California Taxpayers' Bill of Rights (FTB 4058)

  This brochure gives you a basic description of your rights during the audit process. It also tells you how to protest and appeal and describes potential collection actions available to FTB staff.

• California Taxpayers' Bill of Rights 2 (FTB 4063)

  California generally conformed to the federal legislation enacting Taxpayers' Bill of Rights 2. This brochure provides a brief description of the major provisions of the California legislation.

• California Taxpayer Bill of Rights Act of 1999 (FTB 4064)

  To further guarantee your rights as state taxpayers, California's lawmakers enacted the Taxpayers' Bill of Rights Act of 1999. This publication provides the major highlights.

• California Taxpayers' Bill of Rights - A Comprehensive Guide (FTB 4058C)

  This publication describes each provision of the California Taxpayers' Bill of Rights and the California Taxpayers' Bill of Rights 2. It also tells you how FTB has implemented these provisions.

Comparison of California Taxpayers' Bill of Rights to the Federal Law - This table compares California Taxpayers' Bill of Rights provisions to the equivalent federal law.

Revenue and Taxation Code - More detailed information is available by referring to the actual code sections of the income tax law. Most of the provisions of the Taxpayers' Bill of Rights are contained in Revenue and Taxation Code sections 21001 - 21028.