PETITION FOR STATE TAX APPEAL
California Office of Tax Appeals
[// GUIDANCE: This template is designed for appeals of California state tax assessments—including income/franchise, sales/use, and other state-administered taxes—to the California Office of Tax Appeals (“OTA”). Customize bracketed text, attach required exhibits, and confirm procedural timelines applicable to the specific tax type.]
TABLE OF CONTENTS
- Document Header
- Definitions
- Operative Provisions
- Representations & Warranties
- Covenants & Restrictions
- Default & Remedies
- Risk Allocation
- Dispute Resolution
- General Provisions
- Execution Block
1. DOCUMENT HEADER
1.1 Title
PETITION FOR APPEAL AND REQUEST FOR COLLECTION STAY
1.2 Parties
a. Petitioner: [TAXPAYER LEGAL NAME], a [ENTITY TYPE / “individual”] with principal place of business/residence at [ADDRESS] (“Taxpayer”).
b. Respondent: [CALIFORNIA FRANCHISE TAX BOARD / CALIFORNIA DEPARTMENT OF TAX & FEE ADMINISTRATION / OTHER] (“Agency”).
1.3 Recitals
A. Agency issued a [“Notice of Action” / “Notice of Determination”] dated [DATE] assessing additional [TYPE OF TAX] in the amount of $[AMOUNT] (the “Assessment”).
B. Taxpayer timely seeks review before the California Office of Tax Appeals pursuant to applicable provisions of the California Revenue & Taxation Code and OTA Regulations.
C. Taxpayer requests a stay of enforced collection pending final resolution of this appeal.
1.4 Effective Date; Jurisdiction
This Petition is deemed filed on the date stamped by the OTA Clerk’s Office (the “Effective Date”) and is governed by California tax law and OTA procedural rules in effect on the Effective Date.
2. DEFINITIONS
“Agency Record” – The administrative file compiled by Agency regarding the Assessment.
“Assessment” – The tax, penalties, and interest stated in the Notice described in Recital A.
“Burden of Proof” – The statutory obligation placed upon Taxpayer to establish by a preponderance of the evidence that the Assessment is erroneous.
“Collection Stay” – A suspension of enforced collection activity while the appeal is pending, as allowed under applicable law.
“Hearing” – The oral proceeding before an OTA administrative law panel.
“OTA” – The California Office of Tax Appeals, the state tax tribunal of exclusive first-level appellate jurisdiction over the Assessment.
[// GUIDANCE: Add or delete defined terms to match the facts and desired scope.]
3. OPERATIVE PROVISIONS
3.1 Petition for Redetermination
Taxpayer hereby appeals the Assessment in its entirety and petitions the OTA to (i) vacate or reduce the Assessment; (ii) abate associated penalties and interest; and (iii) grant all further relief the OTA deems just and proper.
3.2 Timeliness and Jurisdiction
Taxpayer affirms that this Petition is filed within the statutory appeal window (typically 30 or 45 days, depending on tax type) and that all prerequisites to OTA jurisdiction have been satisfied.
3.3 Issues Presented
a. Legal Issues: [List each contested statutory or regulatory interpretation.]
b. Factual Issues: [List disputed factual determinations.]
c. Penalty Issues: [Identify reasonable-cause defenses or other grounds for abatement.]
3.4 Request for Collection Stay
Pursuant to governing law, Taxpayer requests an immediate Collection Stay effective as of the Effective Date and continuing until (i) final OTA Decision; or (ii) written withdrawal of this Petition.
3.5 Relief Requested
Taxpayer seeks (i) reversal or adjustment of the Assessment to $[AMOUNT]; (ii) refund of amounts previously paid under protest, with statutory interest; and (iii) such other relief as equity requires.
3.6 Supporting Documents
Taxpayer will lodge with the OTA, contemporaneously or within the deadlines established by OTA rules:
i. Complete copy of the Assessment notice;
ii. All protest correspondence;
iii. Relevant returns, schedules, and working papers;
iv. Exhibits indexed and paginated;
v. Declaration of representative authority where applicable (OTA Form 443).
4. REPRESENTATIONS & WARRANTIES
4.1 Accuracy of Information
Taxpayer represents that all factual statements and documents submitted are true, correct, and complete to the best of Taxpayer’s knowledge.
4.2 Authority
If Taxpayer is an entity, the individual signing below represents that he/she is duly authorized to execute and file this Petition on behalf of Taxpayer.
4.3 Exhaustion of Administrative Remedies
Taxpayer represents that all required protests, conferences, or administrative review steps with Agency have been completed or properly waived.
4.4 Survival
The representations in this Section 4 survive final adjudication of the appeal.
5. COVENANTS & RESTRICTIONS
5.1 Continuing Cooperation
Taxpayer shall respond promptly to OTA or Agency information requests, produce additional documentation, and appear for scheduled proceedings.
5.2 Notice of Changes
Taxpayer will notify OTA and Agency in writing within ten (10) days of any change in contact information, representative, or bankruptcy filing.
5.3 Non-Disclosure of Confidential Information
Each party shall safeguard confidential tax information in accordance with California confidentiality statutes and OTA Rules of Practice.
6. DEFAULT & REMEDIES
6.1 Events of Default
a. Failure to provide requested documents within stated deadlines;
b. Failure to appear at a scheduled hearing without good cause;
c. Material misrepresentation of fact.
6.2 Consequences of Default
Upon default, OTA may dismiss the Petition with prejudice, reinstate collection activity, and impose applicable costs.
6.3 Cure Period
Taxpayer shall have fifteen (15) days after written notice of default to cure, unless shortened by OTA order for good cause.
6.4 Attorneys’ Fees and Costs
In any subsequent judicial proceeding arising out of this appeal, the prevailing party may seek recovery of reasonable attorneys’ fees and costs to the fullest extent permitted by law.
7. RISK ALLOCATION
7.1 Indemnification (Taxpayer Burden of Proof)
Taxpayer acknowledges and accepts the statutory Burden of Proof and agrees to indemnify and hold harmless the State of California from any damages, costs, or fees arising out of Taxpayer’s submission of false or incomplete information.
7.2 Limitation of Liability
The State’s liability, if any, is limited to refund of the disputed tax, statutory interest, and statutorily authorized costs (collectively, the “Liability Cap”). No consequential or punitive damages shall be recoverable.
7.3 Force Majeure
Deadlines may be extended for events beyond a party’s reasonable control (e.g., natural disaster, declared emergency) upon written request and OTA approval.
8. DISPUTE RESOLUTION
8.1 Governing Law
This Petition and all related proceedings are governed by California tax statutes and regulations.
8.2 Forum Selection
Exclusive venue lies with the California Office of Tax Appeals. If judicial review is sought, venue lies in the California Superior Court pursuant to applicable provisions of the Code of Civil Procedure and Revenue & Taxation Code.
8.3 Arbitration
Only ministerial or ancillary disputes not within OTA jurisdiction (e.g., contractual fee disputes between Taxpayer and representative) may be submitted to binding arbitration under the California Arbitration Act, subject to mutual written agreement.
8.4 Jury Waiver
To the extent a jury trial might otherwise be available in subsequent judicial proceedings, the parties knowingly and voluntarily waive the right to a jury trial, except where such waiver is prohibited by statute.
8.5 Injunctive Relief
Nothing herein limits the OTA’s authority to issue, or a party’s right to seek, equitable relief—including a Collection Stay or other injunctive orders—necessary to preserve the status quo.
9. GENERAL PROVISIONS
9.1 Amendments and Waivers
This Petition may be amended only by written submission filed with, and accepted by, the OTA. Waiver of any provision requires a written statement signed by the waiving party.
9.2 Assignment
Taxpayer may not assign rights or delegate duties under this Petition without prior written consent of the OTA and Agency.
9.3 Successors and Assigns
This Petition binds and benefits the parties and their respective successors and permitted assigns.
9.4 Severability
If any provision is held unlawful or unenforceable, the remaining provisions remain in force, and the unlawful provision shall be reformed to the minimum extent necessary to achieve its intended purpose.
9.5 Integration
This Petition, together with all exhibits and OTA forms filed contemporaneously, constitutes the entire agreement and supersedes any prior statements regarding the subject matter.
9.6 Counterparts; Electronic Signatures
This Petition may be executed in counterparts, each of which is deemed an original. Signatures delivered via electronic means have the same effect as original signatures where permitted by law.
10. EXECUTION BLOCK
IN WITNESS WHEREOF, the undersigned executes this Petition as of the Effective Date.
PETITIONER
[NAME]
[Title, if entity]
[Date]
[// GUIDANCE: If represented, attach Form OTA-TPA (Power of Attorney) and have authorized representative sign here or on separate form.]
RESPONDENT (Acknowledgment of Service)
[Optional acknowledgment block for Agency receipt]
VERIFICATION
I, [NAME], declare under penalty of perjury under the laws of the State of California that the foregoing Petition, including all accompanying documents, is true and correct to the best of my knowledge and belief. Executed on [DATE] at [CITY], California.
[NAME]
PROOF OF SERVICE
I, [NAME], am over 18 years of age and not a party to this appeal. On [DATE], I served a true copy of the foregoing Petition and all attachments on the Agency at the address below by [METHOD OF SERVICE]:
[AGENCY SERVICE ADDRESS]
[NAME & SIGNATURE]
[// GUIDANCE: File the original Petition with the OTA clerk, serve a copy on the Agency, and retain evidence of timely filing (e-filing confirmation, USPS Certified Mail receipt, etc.). Calendar all response and briefing deadlines immediately upon filing.]