Disagree with an NPA (Protest) Your tax audit

If you have received a Notice of Proposed Assessment (NPA) and do not agree, you can protest. On your notice, there will be a Protest By date. You must submit your protest by that date, or your NPA will become final and billable.

For more information about the protest process, review the following:

• Individuals: Personal Income Tax Notice of Proposed Assessment Information (FTB 7275)
• Businesses: Business Entity – Notice of Proposed Assessment Information (FTB 5830C)

In-person protest

The Franchise Tax Board will resume in-person protest hearings in June 2022. Taxpayers and representatives may continue to request virtual protest hearings. Those who attend in-person protest hearings should be aware of the extra precautions we are taking to help everyone feel more comfortable.

• The protest hearing will be held in the Town Center in the Valley Quail or Desert Tortoise conference room.
• All attendees are encouraged to wear a mask.
• Franchise Tax Board staff and taxpayers and their representatives will maintain physical distancing by sitting at tables designated by signage.
• Hand sanitizer will be provided.
• Surfaces will be sanitized between hearings.

If the taxpayer or the representative is experiencing COVID-19 symptoms, they should contact the hearing officer to discuss other dates/options to conduct the protest hearing.

Online protest

The fastest way to protest your NPA is online.

1. Log in to your MyFTB account
2. From the options listed, select Account and then Proposed Assessments
3. Select the NPA number for the proposed assessment you want to protest and follow the online protest instructions

Written protest

You can file your written protest by mail or fax.

Include the following:

• A copy of your NPA
• Your name or business name, address and phone number
• Your identification number
• Amounts and tax years you wish to protest and any amounts you accept
• What you disagree with and why
• Any supporting documents
• Your signature, officer’s or authorized representative’s signature
• Business entities: include the name, title, and phone number of the contact person handling the protest

You have the right to have a representative at any time during a protest, such as an accountant or tax attorney. Visit your taxpayers rights section for more information.

Protest unit

Mail

Protest Section MS F340
Franchise Tax Board
PO Box 1286
Rancho Cordova CA 95741-1286

Fax

916-364-2754

During your protest

1. We will send you a letter or notification stating we received your protest.
2. We will review your protest. We may send you one or more Information Document Requests (IDRs) to gather additional facts, understand, and verify the issues under protest.
3. If requested, we will hold an oral hearing so you can:
   • Present your position on the protest with supporting evidence
   • Provide additional documentation to establish facts or support tax law

After your protest

We will notify you of the results of your protest in writing.

Once a decision is made, you will receive a Notice of Action (NOA) which will either affirm, revise, or withdraw the audit decision.

You may also receive one or more of the following notices:

• Reissued Notice of Proposed Overassessment
• Notice of Action on an Notice of Proposed Adjusted Carryover Amount
• Notice of Action on an Overassessment, Credit, or Refund
• A letter that indicates we have fully or partially denied your claim for refund

If you disagree with our final review

You can file an appeal with the Office of Tax Appeals - you must do this within 30 days of the date printed on your NOA.

If you want to settle

If you want your tax audit to be considered for settlement, visit FTB Notice 2020-03.

If you missed your protest or appeal date

If you’ve missed the timeframe to respond to your notice, you may pay the balance due in full and file a claim for refund.

Visit our claim for refund page for more information.