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Tax Law

Inside California’s Office of Tax Appeals

The Office of Tax Appeals (OTA) was established in 2017 as California’s new administrative appeals forum. Born from controversy, the agency was designed to function as an independent and impartial tribunal. Two years in, taxpayers have a better idea about how the OTA will shape California’s corporate tax landscape, but questions still remain. We recently published a three-part series on the OTA in Law360 discussing how the OTA has approached corporate tax issues thus far and identifying the questions yet to be answered.

To provide more background on the agency itself, this alert re-introduces the OTA and the appeals process, providing a refresher on the events leading to the establishment of the state’s new independent tax appeals forum, a description of how the process works and insight on the impact the OTA already is having on California’s tax landscape.

Read the full legal alert here.