How to Appeal a Franchise Tax Board Decision

To appeal a decision by the California Franchise Tax Board (FTB), you must first attempt to use all of your administrative remedies within the FTB. After you have exhausted these procedures, you may appeal your decision by submitting the proper forms by the appropriate deadline. These procedures were handled by the Board of Equalization (BOE), but a new bill passed in California has changed some of these procedures, with a new Office of Tax Appeals handling FTB tax appeals beginning January 1, 2018.

How to Submit Your Appeal

There are many different types of FTB notices you have the right to appeal, including: