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Franchise Tax Board

Taxpayers' Rights Advocate

The Taxpayers' Rights Advocate’s Office is available to provide an independent review of your unresolved tax problems. We 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 our state tax system.

Review the list below to determine where to start:

  • Start here if this is your first attempt to contact us.
  • Report your problem or call the Advocate Hotline at 800.883.5910 if:
    • You have not been able to resolve the problem in prior contacts with us.
    • You are suffering a hardship as a result of our action.
  • Email the Taxpayers' Rights Advocate if you have comments or suggestions to help us provide better service.
  • Report a systemic issue. If you wish to report a problem that only affects your own account, please use the Report your problem link above. A systemic issue affects multiple taxpayers, relates to FTB systems / policies / procedures, or involves protecting taxpayer rights, or reducing or preventing taxpayer burden. (updated 04/20/09)

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.

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.

Related Links:

Advisory Board

The Advisory Board is made up of representatives from industry, state, and federal government. The board provides insight and contributions from a non-FTB point of view to our executive officer on the various projects and programs we administer.

The Advisory Board meets at least once a year, and its members include:
Joseph Bankman Jean Nelsen
David Doerr Joyce Peneau
Bernice Fischer Gary Renville
Lenny Goldberg Charles Rettig
Colin Grinnell Gina Rodriquez
Steve Henderson Jean Ross
Don Hug Ray Rossi
Oksana Jaffe Sharon Stone-Smith
John Karayan Walter Thomas
Chris Micheli John Woodford
Gayle Miller Kathleen Wright