New form for requesting OTA appeal - Spidell

New form for requesting OTA appeal

The FTB has created new Form 1037, Request for Appeal Before the Office of Tax Appeals, for filing appeals with the Office of Tax Appeals (OTA) from notices of action of FTB. (FTB Tax News (January 2021)) Form 1037 mirrors OTA Form L-01, Request for Appeal.

The form was created to streamline the appeal process; however, taxpayers are not required to use the form when filing an appeal with OTA.

Under §30208 of the OTA’s Rules for Tax Appeals, if an appeal does not contain the required information, the OTA will notify the taxpayer and allow them 30 days to perfect the appeal by providing the missing information. New Form 1037 will help taxpayers provide all the information required to avoid this delay.

Taxpayers will start seeing Form 1037 sent with FTB notices that have appeal rights.