Rules for Tax Appeals - Board of Equalization

On February 6, 2008, new rules for tax appeals became effective. The goals of the new rules are to create uniform procedures, increase transparency, clarify expectations, and improve customer relations. This training is intended to help those involved in the tax appeals process navigate these new rules.

Segment	Training Materials
Introduction	Slides: Rules for Tax Appeals Training Audio: Rules for Tax Appeals Training
Chapter 2	Slides: Part 1: Pre-Appeals Conference Review of Business Tax & Fee Appeals Part 2: Appeals Conferences & Briefing for Business Tax Appeals Audio: Pre-Appeals Conference Review of Business Tax & Fee Appeals Appeals Conferences & Briefing for Business Tax & Fee Appeals Handouts: Pre-Appeals Conference Review of Business Tax & Fee Appeals Appeals Conferences & Briefing for Business Tax & Fee Appeals Flowcharts: Petitions for Redetermination, Claims for Refund, and Administrative Protests Appealing Jeopardy Determinations Requests for Relief and Requests for Innocent Spouse and Other Equitable Relief Appeals Conferences and Briefing
Chapter 3	Slides: Part 1: State-Assessed Property & Private Railroad Car Tax Appeals Part 2: Other Property Tax Appeals Audio: State-Assessed Property & Private Railroad Car Tax Appeals Other Property Tax Appeals Handouts: State-Assessed Property & Private Railroad Car Tax Appeals Other Property Tax Appeals Flowcharts: State-Assessed Property & Private Railroad Car Tax Appeals Other Property Tax Appeals
Chapter 4	Slides: Pre-Board & Post-Board Action Review of Appeals from the FTB Audio: Pre-Board & Post-Board Action Review of Appeals from the FTB Handouts: Pre-Board & Post-Board Action Review of Appeals from the FTB Flowcharts: Pre-Board Action Review of Appeals from the FTB
Chapter 5	Slides: General Board Hearing Procedures Audio: General Board Hearing Procedures Handouts: General Board Hearing Procedures Flowcharts: General Board Hearing Procedures
History	Rules for Tax Appeals Interested Parties Process and Rulemaking History

Segment

Training Materials

Introduction

Slides:
Rules for Tax Appeals Training

Audio:
Rules for Tax Appeals Training

Chapter 2

Slides:
Part 1: Pre-Appeals Conference Review of Business Tax & Fee Appeals
Part 2: Appeals Conferences & Briefing for Business Tax Appeals

Audio:
Pre-Appeals Conference Review of Business Tax & Fee Appeals
Appeals Conferences & Briefing for Business Tax & Fee Appeals

Handouts:
Pre-Appeals Conference Review of Business Tax & Fee Appeals
Appeals Conferences & Briefing for Business Tax & Fee Appeals

Flowcharts:
Petitions for Redetermination, Claims for Refund, and Administrative Protests
Appealing Jeopardy Determinations
Requests for Relief and Requests for Innocent Spouse and Other Equitable Relief
Appeals Conferences and Briefing

Chapter 3

Slides:
Part 1: State-Assessed Property & Private Railroad Car Tax Appeals
Part 2: Other Property Tax Appeals