Taxpayers' Bill of Rights Hearing Summary Taxpayers’ Bill of Rights Annual Report to the Legislature

The Taxpayers' Bill of Rights Act requires FTB to conduct an annual hearing before the three-member Board where tax professionals, industry representatives, and individual taxpayers are allowed to present their proposals on changes to the personal income tax or franchise and corporation tax laws, as well as changes to administrative procedures. FTB typically holds the hearing in December.

Matters raised at the December 2022 Taxpayers' Bill of Rights Hearing, include the following:

• A suggestion to publicize major tax form changes before their release.
• A request to allow pass-through entities to apply overpayments of taxes to the pass-through entity elective tax.
• Issues concerning tax payment application, including payments in suspense, average payment processing time, share of payments requiring manual processing, and real estate withholding.
• A request to relay important tax information that FTB shares with trade media to the larger taxpayer community in a timely fashion.

The Taxpayers' Rights Advocate's complete responses to all issues raised can be found on the Advocate's "Your taxpayer rights" page on FTB's website.