Tax administration: request to appeal form.

Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency to administer various taxes and fees. Existing law requires the department to mail notice of a decision or determination to a retailer or taxpayer, as provided in each tax and fee. Existing law establishes the Franchise Tax Board, consisting of the Controller, the Director of Finance, and the Chairman of the State Board of Equalization, in the Government Operations Agency, and prescribes various powers and duties to the Franchise Tax Board, including, among other things, the administration of state personal income taxes and corporation franchise and income taxes. Existing law requires the Franchise Tax Board to mail a notice of action to a taxpayer of a tax deficiency proposed to be assessed or of a disallowance of a claim for refund, as provided. Existing law establishes the Office of Tax Appeals in state government and requires the office to conduct appeals hearings for the various taxes and fees administered by the department and for the administrative appeals of state personal income taxes and corporation franchise and income taxes. This bill would require the California Department of Tax and Fee Administration and the Franchise Tax Board to mail in each notice of a determination or decision, or each notice of action, respectively, a Request to Appeal form, or a subsequent similar form, required by the Office of Tax Appeals for a taxpayer to file an appeal of the determination, decision, or action, as provided.