California FTB Protest Letter

California FTB Notice of Proposed Assessment Protest

Preparation aid. A Notice of Proposed Assessment (NPA) is notice-specific. If the actual NPA conflicts with this template, use the NPA’s deadline, address, fax number, identifiers, and enclosure instructions after professional review.

1. Deadline and Delivery Control Sheet

Current FTB guidance says an NPA protest must be submitted by the printed Protest By date and describes the period as 60 days. Do not assume that a mailing delay, representative appointment, payment, informal call, or Taxpayers’ Rights Advocate contact extends that date.

2. Taxpayer and Notice Information

Use only the identification information the FTB requests and transmit sensitive information through an authorized, secure method.

3. Written Protest Letter

[DATE]

Via: [MyFTB / mail / fax]

To the destination stated on the NPA

If the notice supplies no different destination, the FTB webpage accessed on August 16, 2026 lists:

Protest Section MS F340

Franchise Tax Board

PO Box 1286

Rancho Cordova, CA 95741-1286

Fax: 916-364-2754

Re: Protest of Notice of Proposed Assessment

Taxpayer: [NAME]

Identification number: [NUMBER]

NPA number: [NUMBER]

Tax year(s) or period(s): [PERIOD]

To the Franchise Tax Board:

The taxpayer protests the Notice of Proposed Assessment dated [DATE] for [TAX YEAR/PERIOD]. This protest is submitted by the [DATE] Protest By date printed on the NPA.

The taxpayer disputes $[AMOUNT] of the proposed [tax / penalty / interest / fee / other] and accepts $[AMOUNT, if any]. The disputed adjustments, facts, and grounds are set out below. The taxpayer requests that the FTB [withdraw / revise] the proposed assessment as stated in the requested resolution.

A. Adjustments in Dispute

B. Facts

State the material facts chronologically. Distinguish facts supported by records from estimates or disputed assumptions.

1. [Date/event/document and relevance.]
2. [Date/event/document and relevance.]
3. [Date/event/document and relevance.]

C. Grounds for Protest

For each issue, connect the NPA adjustment to the supporting facts and current authority.

Issue 1 — [short title]

• FTB adjustment: [what the NPA changed and why]
• Taxpayer position: [specific disagreement]
• Authority: [current statute, regulation, controlling decision, or official guidance]
• Application: [how the verified facts satisfy the authority]
• Requested correction: [amount and calculation]

Issue 2 — [short title]

• FTB adjustment: [________________________________]
• Taxpayer position: [________________________________]
• Authority: [________________________________]
• Application: [________________________________]
• Requested correction: [________________________________]

Do not use generic penalty labels or cite a penalty section without checking the exact penalty shown on the NPA, its statutory elements, and any applicable defense or abatement standard.

D. Supporting Documents

E. Oral Hearing

☐ The taxpayer requests an oral hearing.

☐ The taxpayer does not request an oral hearing at this time.

Current FTB guidance says it will hold an oral hearing if requested. Do not promise a particular location or format; coordinate those details with the assigned FTB contact.

F. Requested Resolution

The taxpayer requests that the FTB:

1. [withdraw/revise] the adjustment for [issue] from $[____] to $[____];
2. recompute related tax, penalty, and interest consistently with the resolved issues; and
3. issue the appropriate written protest determination.

Sincerely,

__________________________________

[Taxpayer / authorized officer / authorized representative]

Name: [________________________________]

Title, if applicable: [________________________________]

Date: [____/____/________]

Telephone: [________________________________]

4. Required-Content and Enclosure Check

• ☐ Copy of the NPA
• ☐ Name or business name, address, and telephone number
• ☐ Identification number requested by FTB
• ☐ Amounts and tax years or periods protested
• ☐ Any amount accepted is stated separately
• ☐ Each disagreement and its reason are stated
• ☐ Supporting documents are attached and indexed
• ☐ Taxpayer, officer, or authorized representative signed
• ☐ Business contact name, title, and telephone are included when applicable
• ☐ Quick Resolution Worksheet is included if enclosed with or required by this NPA
• ☐ Current applicable power-of-attorney authorization is on file or attached if a representative will act for the taxpayer
• ☐ Copy of the complete submission and proof of delivery are retained

The current general FTB protest webpage does not list a Quick Resolution Worksheet as a universal requirement. FTB Publication 5821 instructs taxpayers to attach the worksheet when it is enclosed; follow the actual NPA’s enclosure instructions.

5. Online, Mail, and Fax Options

Current FTB guidance describes these routes:

• MyFTB: Account → Proposed Assessments → select the NPA and follow the instructions. If an NPA does not appear, the current page says a taxpayer who believes it is protestable may use “send FTB a message.”
• Mail or fax: use the destination on the NPA. If none differs, confirm the current Protest Section address and fax before sending.

Do not state that online filing requires valid returns for all five prior years. An older FTB publication instead says online protest is unavailable if the taxpayer has not filed a valid return for one of the last five tax years, while the current general webpage does not repeat that eligibility rule.

6. Interest and Optional Tax Deposit

Filing a protest does not itself stop interest. Current FTB guidance states that full payment within 15 days of the notice date stops additional NPA interest. If disputing the assessment, review whether to make a pending-audit tax deposit and use the current taxpayer-type voucher and correct payment designation.

Payment characterization can affect how the FTB applies funds and later refund rights. Obtain tax advice and follow the current NPA and voucher instructions. Do not substitute a generic “bond” statement for the FTB’s NPA-payment and tax-deposit procedures.

7. After Submission

Current FTB guidance says it will acknowledge and review the protest, may issue information-document requests, and will provide the result in writing. A Notice of Action may affirm, revise, or withdraw the audit decision.

If the taxpayer disagrees with a Notice of Action, preserve a separate Office of Tax Appeals deadline. The current FTB protest page describes that period as 30 days from the date printed on the NOA, while the appeal page directs taxpayers to submit by the appeal date on the notice. The appeal must go to OTA, not back to FTB, and should include the appealed notice and supporting documents even if FTB already received them.

8. Final Review

• ☐ Protest By date and notice-specific destination rechecked immediately before submission
• ☐ Arithmetic reconciles to the NPA and tax return
• ☐ Facts are supported by cited exhibits
• ☐ Every legal authority is current and applies to the exact issue and tax period
• ☐ No unsupported residency, penalty-abatement, collection-stay, hearing-format, or appeal claim remains
• ☐ Sensitive data is transmitted securely
• ☐ Payment or tax-deposit decision received separate review
• ☐ OTA deadline calendared only after an actual Notice of Action is received

Professional California tax review is required before submission.