Your Rights

California

Taxpayers’ Rights Advocates are available to assist taxpayers in all four state agencies (Board of Equalization, Department of Tax and Fee Administration, Employment Development Department, and Franchise Tax Board) and the Internal Revenue Service. The Taxpayers’ Rights Advocates assist taxpayers who have been unable to resolve matters through normal channels. To help resolve taxpayer’s problems, the Advocates:

  • Provide information regarding procedures relating to a particular set of circumstances.
  • Provide information regarding taxpayers' rights in both the audit and collection areas.
  • Offer assistance to taxpayers and agency staff to facilitate better communication between both parties and eliminate potential misunderstandings.

Through this problem resolution process, the Advocates identify inequities, trends and issues that result in proposed changes to tax laws, policies and procedures. The Advocates which are independent of the audit and collection programs, ensure that taxpayers' rights are protected and the public is treated courteously. They also participate in improving the clarity of tax laws and efforts to inform the public of the proper application of those laws. The Advocates may institute actions that temporarily stop collections while a case is in review. Public suggestions are encouraged - just contact the appropriate Taxpayers' Rights Advocate.

California Taxpayer Resources (PDF)

Board of Equalization (BOE)

Taxpayers’ Rights Advocate
State Board of Equalization
450 N Street, MIC 120
PO Box 942879
Sacramento, CA 94279-0120
Phone: 1-916-327-2217
BOE: Taxpayers' Rights Advocate page

California Department of Tax and Fee Administration (CDTFA)

Taxpayers’ Rights Advocate
450 N Street, MIC 70
PO Box 942879
Sacramento, CA 94279-0070
Phone: 1-888-324-2798
Fax: 1-916-323-3319
CDTFA: Taxpayers' Rights Advocate Office page

Employment Development Department (EDD)

Office of the Taxpayer Rights Advocate
PO Box 826880, MIC 93
Sacramento, CA 94280-0001
Phone: 1-866-594-4177
Fax: 1-916-654-6969
EDD: Taxpayer Advocate page

Franchise Tax Board (FTB)

Taxpayer Advocate Bureau
PO Box 157
Rancho Cordova, CA 95741-0157
Fax: 1-916-845-6614
FTB: Taxpayer Advocate Services

Federal

The Internal Revenue Service (IRS) National Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. While the Taxpayer Advocate cannot change the tax laws, they can clear up problems that have not been resolved through previous contacts and ensure that your case is given a complete and impartial review.

Internal Revenue Service (IRS)

Office of the Taxpayer Advocate
1111 Constitution Ave NW
Washington DC 20224
1-877-777-4778
TTY/TDD 1-800-829-4059
Fax 1-202-622-4318
IRS: Taxpayer Advocate Service page