Tax Appeals Assistance Program
Taxpayers and others with appeals before the Members of the Board of Equalization (BOE) are able to seek free legal assistance through the BOE's Tax Appeals Assistance Program, which is managed by the Taxpayers' Rights Advocate. Qualified law students, who are supervised by BOE tax counsels, advise individuals (appellants) with appeals under $20,000. The students research and draft appeal briefs, and handle other matters on behalf of the appellant.
Assistance is offered to qualifying appellants with state income tax, consumer use tax, Cigarette and Tobacco Products Licensing Act, and dual determination cigarette internet purchases, underground storage tank fee, environmental fee, generator fee, successor liability and customs appeals in which a decision by the Board of Equalization has been requested.
General information about the BOE appeals process is available as follows:
- Publication 81, Franchise and Personal Income Tax Appeals
- Publication 17, Appeals Procedures - Sales and Use Tax and Special Taxes
- Publication 143, Your Appeal Hearing Before the Board Members
- Video, Your Appeal Hearing
For additional information about the Tax Appeals Assistance Program, call the Administrative Analyst in the Taxpayers' Rights Advocate Office at 1-916-319-9199 or refer to:
- Publication 215, Free Legal Help… Do You Qualify?
Please note: The BOE's Tax Appeals Assistance Program is not available to assist you with an appeal of your property tax assessment. Please contact your county assessor for assistance. You may also view a video on Your Assessment Appeal.