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Appeals Procedures: Sales and Use Taxes and Special Taxes • February 2003

Board district office that prepared your audit

Response to Notice of Conference form, you

or, in the case of audits by the Property and

may indicate whether you would be willing

Special Taxes Department, at the district office

to take certain steps to speed up the appeals

closest to your place of business.

process. Your appeal can be expedited if you

agree to

Appeals Conference Scheduling and

•

Attend an appeals conference at the

Notification

Board’s

Headquarters

office

The Board Proceedings Division will send

Sacramento.

you a Notice of Appeals Conference letting

You may take

•

Attend a video conference from certain

you know the date, time, and location set for

district offices.

the appeals conference. Included as part of

certain steps to

•

Participate in a telephone conference.

the notice will be a Response to Notice of

Conference form, and you will be asked to

If you agree to one of these three types of

expedite your

complete that form and return it within ten

conferences, the Board Proceedings Division

days of receipt of the Notice of Appeals

will schedule the conference within 60 days

appeals

Conference. If you have not yet submitted

of receipt of your request. (For a telephone

your arguments or supporting evidence, you

conference, the Board will pay for the call.)

conference.

should submit them with your response form.

You may also arrange to appear in the dis-

If you no longer wish to appear at an appeals

trict office at a future date on short notice.

conference, please indicate on your response

Conduct of the Appeals Conference

form that you waive your appearance and

The appeals conference is intended to be an

request that the information you have already

informal review. Rules of evidence are not

submitted serve as the basis for deciding your

strictly followed. The purpose of the

appeal. Waiving your appeals conference does

conference is for you to present all your

not affect your right to have a hearing before

evidence and arguments concerning the dis-

the Members of the Board (but see “Avoiding

puted matter that is the subject of your appeal

a Delayed Decision” on page 5).

to an Appeals Division attorney or auditor

If there are a large number of pending cases

(conference holder) who has had no prior

when you file your appeal, it may be some

involvement with your dispute.

time before your appeals conference can be

The Appeals Division conference holder will

held. However, you may contact the Board

consider your arguments and any oral or

Proceedings Division and request a priority

written evidence you present. You should be

conference (see “Expediting Your Appeal,”

sure to present all of the facts supporting

below).

your appeal so that the Appeals Division

Recording your appeals conference. The

conference holder may fully consider the

Board does not record appeals conferences.

law and regulations as they apply to those

If you wish to record the conference (at your

facts. A representative of the Board’s audit

expense), be sure to check the appropriate

staff will also be present to provide the staff

box on the response form before returning it.

position regarding why the tax or fee is due.

If you do record the conference, whether

If you have additional arguments or sup-

electronically or by using a court reporter,

porting evidence that you have not previ-

you must be willing to provide a copy of the

ously submitted, you must submit them no

recording or transcript to the Appeals Divi-

later than at the appeals conference (or you

sion upon request.

must discuss the situation at the conference

with the Appeals Division conference holder)

Expediting Your Appeal

or else the conference holder will be unable

When you respond to the information request

to take such arguments or evidence into

from Board staff at the time your case is

account in reaching a decision.

referred to the Appeals Division, or in the

Page 4

Appeals Procedures Sales And Use Taxes And Special Taxes - Ca State Board Of Equalization Page 4

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