Taxpayers' Rights Advocate Office
The Taxpayers' Rights Advocate (TRA) Office helps tax and feepayers when they are unable to resolve a matter through normal channels, when they want information regarding procedures relating to a particular set of circumstances, or when there are apparent rights violations in the audit, or collection of taxes or fees. Some taxpayers call to communicate their frustration with aspects of the business taxation system or seeking confirmation that they have been treated lawfully and fairly by the California Department of Tax and Fee Administration.
In cases where the law, policy, or procedure does not allow any change to the staff action, but a change appears justified, the TRA Office is alerted to a potential area that may need clarification or modification. Several past recommendations for policy, procedural, and legislative changes have resulted from these types of contacts with taxpayers.
The TRA office facilitates communication to eliminate potential misunderstandings. Tax and feepayers are provided information on policies and procedures so they can be better prepared to discuss their issues with the appropriate staff and increase the opportunity to affect a resolution which will satisfy them.