The Taxpayers’ Rights Advocate and Executive and Advocate Services staff are independent of FTB’s Audit and Collections areas. We help taxpayers who have been unable to resolve their tax problems through normal channels. Our goal is to protect your rights and ensure that your tax problems are handled promptly and fairly.

Your rights as a taxpayer

Protection of your rights

The California Taxpayers’ Bill of Rights requires us to adequately protect the rights, privacy, and property of all California taxpayers when we assess or collect tax.

Privacy and confidentiality

The privacy of your tax information is of the utmost importance to us. We only share your personal information when we have legal authority to do so. You have the right to know what types of personal information we gather and use and what happens if you do not provide information after we request it from you.

Professional and courteous service

If you believe a Franchise Tax Board (FTB) officer or employee of the board acted in a reckless manner by disregarding published procedures, you may submit your complaint to FTB or possibly the courts. FTB expects its employees to treat taxpayers courteously and to complete tasks; such as audits, within a reasonable amount of time.

Representation

You may represent yourself, or with proper authorization, have someone else represent you. If we are conducting an interview and you ask to consult a professional, then we must stop the process and reschedule in most cases.

Pay no more than the correct amount you owe

You should promptly pay the full amount of taxes that you owe. In general, we do not take collection action on an amount you owe until after we give you an opportunity to pay. We prefer to establish a payment arrangement rather than take enforcement action against you such as file a tax lien, levy, and/or seize your property. If you cannot pay your tax liability in full, then you may be eligible to make installment payments.

Help with unresolved tax problems

You may contact the Taxpayers’ Rights Advocate if you have an ongoing state income tax problem that you have been unable to resolve through normal channels. Representatives in Executive and Advocate Services (EAS) coordinate resolution of taxpayer complaints and problems. Depending on your issue, we may either help you get in contact with the appropriate business area or ask you to provide a written request for assistance. If our Department’s action causes you immediate undue hardship, we will address your issue, as appropriate.