Tax Appeals Assistance Program

Taxpayers who have filed appeals with the California Department of Tax and Fee Administration (CDTFA) are able to seek free legal assistance through the CDTFA's Tax Appeals Assistance Program, which is managed by the Taxpayers' Rights Advocate. Qualified law students, who are supervised by CDTFA tax counsels, advise individuals (appellants) with appeals under $30,000. The students research and draft appeal briefs, and handle other matters on behalf of the appellant.

Free legal 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.

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: