What is the purpose of the Office of Tax Appeals (OTA)?

The Office of Tax Appeals (OTA) serves a crucial function within the California tax system by specifically hearing tax disputes. This means that when a taxpayer disagrees with a decision made by the California Department of Tax and Fee Administration or other tax agencies, they can appeal to the OTA for resolution. The OTA acts as an independent administrative tribunal that evaluates the facts and legal issues involved in tax disputes, providing taxpayers the opportunity to present their cases in a structured manner.

The OTA's role is distinct from enforcing tax collection, providing tax education, or auditing taxpayer returns. While enforcement pertains to ensuring compliance with tax laws, education focuses on teaching taxpayers about their obligations and rights. Auditing, on the other hand, involves reviewing tax returns to ensure accuracy and compliance with tax regulations. The OTA's purpose is centered on the impartial review and resolution of appeals, which is fundamental in upholding taxpayer rights and promoting fair treatment within the tax system.