Taxpayers' Rights Advocate Equity Relief Taxpayers’ Bill of Rights Annual Report to the Legislature
The Taxpayers’ Rights Advocate, in coordination with the Chief Counsel and with concurrence of the Executive Officer, may grant relief from tax, fee, penalty, and interest caused by erroneous actions or inactions or unreasonable delay by FTB, when no other relief is available. For relief to be granted, the taxpayer must not have significantly caused the error or delay. Taxpayers can contact the Advocate's Office for more information on how to apply to the program on the "Unresolved Account Issues" page on FTB's website, or taxpayers can request FTB 3705, Taxpayer Advocate Equity Relief Request on FTB's "Form Request" page.
No equity relief was granted during FY 2023/2024.