Tax Appeals Assistance Program
Taxpayers and others with appeals before the Board of Equalization are able to seek free legal assistance through the Board’s Tax Appeals Assistance Program, which is overseen by the Taxpayers’ Rights Advocate. Qualified law students, who are supervised by Board tax counsels, advise individuals (appellants) with pending appeals before the Board, research and draft appeals briefs, and handle other matters on behalf of the appellant.
Assistance is offered to qualifying appellants with state income tax appeals and consumer use tax appeals for which a decision by the Board of Equalization has been requested. Other areas of tax law appeals may be added to the program in the future.
Five schools currently participate in the program: the University of the Pacific McGeorge School of Law in Sacramento, the Chapman University School of Law in Orange, the Loyola University Law School in Los Angeles, the Golden Gate University School of Law in San Francisco, and the University of San Diego School of Law.
Most consultations are done over the phone or by appointment. For additional information or to seek assistance through the Tax Appeals Assistance Program, please call the Program Coordinator in the Taxpayers’ Rights Advocate Office at 916-319-9199.
Please note: The Board’s Tax Appeals Assistance Program is not able to assist you with an appeal of your property tax assessment. Please contact your county for assistance. You may also view a video on Your Assessment Appeal.