California Tax Service Center

Your Rights

California

Taxpayers' Rights Advocates are available to assist taxpayers in all three state agencies (Board of Equalization, 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 Advocate brochure (PDF)

Board of Equalization (BOE)
  • Taxpayers' Rights Advocate
    450 N Street, MIC 70
    PO Box 942879
    Sacramento CA 94279-0070
    Phone: (888) 324-2798
    Fax: (916) 323-3319
    Website
Employment Development Department (EDD)
  • Office of the Taxpayer Rights Advocate
    PO Box 826880, MIC 93
    Sacramento CA 94280-0001
    Phone: (866) 594-4177
    Fax: (916) 654-6969
    Website
Franchise Tax Board (FTB)
  • Taxpayer Advocate Bureau
    PO Box 157
    Rancho Cordova CA 95741-0157
    Fax: 916-845-6614
    Website

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, Room 3017, C:TA
    Washington DC 20224
    (877) 777-4778
    TTY/TDD (800) 829-4059
    Fax (202) 622-4318
    Website