Tax Defense
California FTB Audit Defense
Protect Every Dollar.
FTB audits are thorough, aggressive, and unforgiving. We've defended hundreds of California taxpayers against FTB examinations — and we know exactly how to fight back.
An FTB Audit Letter Is Just the Beginning.
When the California Franchise Tax Board sends an audit notice, they've already reviewed your return and identified what they believe are discrepancies. The question isn't whether they'll find something — it's how much they'll try to assess.
FTB auditors are trained to maximize adjustments. They'll request broad documentation, apply the strictest interpretations of California tax law, and push for the largest possible assessment. Without professional representation, you're at a significant disadvantage.
We handle your FTB audit from the first response letter through final resolution. We know which documents to provide, which requests to push back on, and how to present your position in the strongest possible light.
What We Handle
FTB Audit Defense Services
Correspondence Audits
FTB desk audits conducted by mail. We craft strategic responses that provide exactly what's needed to resolve the inquiry without expanding the scope of review.
Field Audits
When FTB auditors want to examine your books in person, we manage the entire process — scheduling, document preparation, and representing you at every meeting.
Residency Audits
California's most complex and highest-stakes audits. We build comprehensive residency defense packages that document your domicile with irrefutable evidence.
Business Audits
FTB examinations of partnerships, S-corporations, and C-corporations. We defend against income adjustments, expense disallowances, and apportionment challenges.
Protest & Appeal
When the FTB issues an unfavorable assessment, we file protests and represent you before the Office of Tax Appeals to reverse their findings.
Penalty Defense
California penalties — late filing, late payment, accuracy-related, and fraud — can add 25-75% to your bill. We fight for abatement on every penalty.
Understanding the Process
FTB Audits: What to Expect
What triggers an FTB audit?
The FTB selects returns using data matching (comparing your return to W-2s, 1099s, K-1s, and other information returns), statistical models that flag unusual deductions or income patterns, and specific compliance initiatives.
Residency audits are triggered by events like filing a part-year return, vehicle registration changes, voter registration in another state, or tips from third parties.
What documents will the FTB request?
FTB audit requests are typically broad. They may ask for bank statements, credit card records, receipts, contracts, entity documents, and personal records like cell phone bills and travel itineraries.
We review every request and provide only what is required and strategically beneficial. Over-producing documents is one of the most common mistakes taxpayers make.
What happens if I disagree with the FTB's findings?
You have the right to protest a Notice of Proposed Assessment within 60 days. We file detailed protests supported by legal authority and documentary evidence. If the protest is denied, you can appeal to the Office of Tax Appeals (OTA).
OTA decisions are public and set important precedents. Having attorneys who understand this forum is critical to your success.
Can the FTB audit multiple years at once?
Yes. The FTB frequently expands audits to cover multiple tax years, especially in residency cases. If they identify an issue in one year, they'll typically look at surrounding years too.
We work to contain audit scope and prevent multi-year expansions that can multiply your exposure.
Why Brotman Law
California FTB Audit Defense That Gets Results
Hundreds of FTB Audits
We've represented clients in every type of FTB examination. Our experience gives us pattern recognition that solo practitioners simply don't have.
Residency Audit Experts
Our residency defense methodology has saved clients millions in proposed California tax assessments.
Strategic Document Control
We know exactly what to produce and what to protect. Document strategy is half the battle in an FTB audit.
OTA Hearing Experience
We regularly appear before the Office of Tax Appeals and know how to present winning cases.
Penalty Abatement
We pursue every available penalty defense and have a strong track record of reducing or eliminating FTB penalties.
Full-Service Defense
From audit through appeal, and from tax strategy to litigation — we handle every aspect of your California tax situation.
Learn More
California Tax Audit Guides & Resources
California FTB Defense
Our full California income tax practice — audits, disputes, and collections defense.
Read the Guide → Free GuideCA Tax Debt Resolution
If the FTB has assessed taxes you can't pay, learn about resolution options.
Read the Guide → Free GuideFree Tax Resources
Guides and articles to help you understand California tax law and your rights.
Read the Guide →
