Tax Appeals Assistance Program

Have you filed an appeal with the Office of Tax Appeals? You may qualify for free legal help through the Tax Appeals Assistance Program (TAAP).

Qualifying

TAAP's priority is to serve low-income or under-resourced taxpayers. TAAP may accept your case based on other factors, such as, the type of issue in your appeal, availability of staff and resources, and the education value of your case. The amount in dispute must be less than $30,000.

How it works

We partner with several California law schools. Law students, supervised by an experienced TAAP tax attorney, help you during the appeals process.

Law students may:

  • Research issues
  • Provide advice and guidance
  • Draft reply briefs
  • Represent you at pre-hearing conferences and oral hearings before the OTA.

TAAP can help with appeals involving these tax issues:

  • Head of household filing status
  • Penalty relief
  • Residency
  • Request to remove or stop interest
  • Statute of limitations
  • Federal action (notice of proposed assessment based on an action by the IRS)
  • Nonresidents or part-year residents
  • Credits (child and dependent care, exemption, and more)
  • Personal income tax deductions
  • Corporate minimum tax
  • Innocent spouse claims

Contact us

To find out if you qualify, contact us.

Phone
916-845-6227
ftbtaap@ftb.ca.gov