Taxpayers given extension to respond to delayed notices - Spidell

Taxpayers given extension to respond to delayed notices


The FTB is giving taxpayers additional time to respond to various notices that were mailed late due to the suspension of FTB mailing operations. (FTB Public Service Bulletin 2020-24) The delayed notices include Notices of Proposed Assessment (NPAs), Notices of Action (NOAs), and Notices of State Income Tax Due.

The notices were mailed between three and seven days late due to the suspension of operations during the following periods:

  • July 23, 2020, through July 31, 2020; and
  • August 19, 2020, through August 28, 2020.

Rather than responding to a notice within the specified time frame from the protest date listed on the notice, taxpayers may respond or make a payment based on the postmark date on the envelope as follows:

  • NPA protests may be filed within 60 days from the postmark date;
  • Appeals of NOAs from an NPA may be filed within 30 days from the postmark date; and
  • Appeals of NOAs denying a refund claim may be filed within 90 days from the postmark date.

The public service bulletin can be viewed here:

www.ftb.ca.gov/about-ftb/newsroom/public-service-bulletins/2022-24-delayed-notice.html