CDTFA appeals are effective. Professional representation at each level frequently produces material reductions. This chapter walks through the four stages.

The Four Appeal Stages

Stage 1Petition
Stage 2CDTFA Appeals
Stage 3OTA
Stage 4Superior Court

CA audit appeal stages.
Stage Duration Next Step2
Petition 30-day deadline CDTFA Appeals conference
CDTFA Appeals Varies OTA if denied
OTA Varies Superior Court if denied
Refund suit (after paying and a denied claim) Varies Court of Appeal

Quick Reference

Jump to stage: petition, CDTFA Appeals, OTA, or Superior Court.

1. Petition for Redetermination

Must be filed within 30 days of the Notice of Determination. The deadline is strict: a late filing is not a valid petition, although the CDTFA may, at its discretion, accept a late appeal as an administrative protest if there is a reasonable basis to think the notice is wrong (CDTFA Publication 17).

If this is you: Notice of Determination received. Calendar the 30-day deadline immediately. File Petition with specific objections (facts, calculation, methodology).

Petition Strategy

  1. Calendar deadline.
  2. Identify specific disputes.
  3. Gather supporting records.
  4. File with CDTFA Appeals section.
  5. Request oral hearing.

2. CDTFA Appeals

CDTFA Appeals conducts internal review, often resulting in partial or full concessions.

If this is you: CDTFA Appeals conference scheduled. Present disputes with documentation. Appeals often settles reasonably rather than fully litigating.

3. Office of Tax Appeals (OTA)

OTA is an independent state body that hears contested tax matters. Established in 2018 to replace Board of Equalization’s adjudicative function.

If this is you: CDTFA Appeals denied. OTA review available. Formal hearings with written briefs. 3-member panel decides.

4. Superior Court

There is no direct court review of an OTA opinion on a sales tax determination. The route is to pay the tax, file a claim for refund, and sue for a refund within 90 days after the CDTFA mails its denial (Revenue and Taxation Code sections 6932 and 6933); section 6931 bars a writ or injunction against collection.

If this is you: OTA denied. A refund suit in superior court is the next path, and it starts with paying the tax and filing a claim for refund.

30-day Petition deadline running? Book immediate consultation.

A CDTFA audit of an operating business runs as a monthly flat-fee engagement here: one number, agreed up front, that covers the auditor contact, the sampling and markup arguments, the exit conference and the petition if the numbers are wrong. Our CDTFA audit attorney page explains the engagement.

CA Audit Appeal Document Lookup

CA appeal documents.
Document Purpose
Petition for Redetermination 30-day CDTFA Appeals request
CDTFA-345-SP Notice of Determination
OTA Petition Appeal to OTA
Claim for Refund Pay-to-litigate refund path
Publication 17 Appeals Procedures
RTC §6561 Petition for Redetermination
RTC §6901 Claim for refund

CA Audit Appeal Statute

  • 30-day Petition deadline from Notice of Determination.
  • OTA petition within 30 days of CDTFA Appeals denial.
  • Refund claim: within three years of the return due date for the period or six months after the determination becomes final or after the payment, whichever is later (section 6902); refund suit: within 90 days after the Notice of Denial (section 6933).
  • Superior Court paths after OTA denial.

CA Appeal Escalation

Petition

Filed within 30 days preserves appeal rights.

CDTFA Appeals Review

Internal review. Hazards-of-litigation standard.

OTA

Independent body. Formal hearing.

First 48 Hours Post-Assessment

  1. Read Notice of Determination carefully.
  2. Calendar 30-day deadline.
  3. Gather audit records.
  4. Identify specific disputes.
  5. File Petition for Redetermination.
  6. Engage counsel.

★Brotman Law has represented taxpayers at every CA appeal level — CDTFA Appeals, OTA, Superior Court. Based in San Diego.

The ROI Question

CA appeals consistently produce assessment reductions. Professional appeal representation typically saves multiples of the fee.

Facing a California Sales Tax Audit?

CDTFA audits move quickly once a notice arrives. The direction of the audit is largely set by how you handle the initial document request and auditor interview. If you’re at any stage — from notice through assessment — we can review where things stand and identify what options are available.

Discuss My Sales Tax Audit →    Or call: (619) 378-3138

When to Engage Attorney

  • Any assessment over $25,000.
  • Sampling methodology disputes.
  • Penalty challenges.
  • Prior Petition denial.
  • OTA or Superior Court review.

Any of the above apply?

15-minute consultation is free.

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