Segal, Cohen & Landis, P.C.

California Franchise Tax Board Defense — Attorney-Led Representation

IRS tax attorneys — Beverly Hills, CA. National representation.

Golden-hour light across a California home-office desk with state tax paperwork

33+ Years IRS Experience

U.S. Tax Court Admitted

The California Franchise Tax Board (FTB) administers personal income tax and corporate tax in California. The FTB has aggressive collection powers that mirror the IRS — and in some cases exceed them. California has the highest state income tax rates in the nation and one of the most active tax enforcement agencies.

FTB problems include unpaid income taxes, residency disputes (the FTB is infamous for aggressively challenging residency changes), audit adjustments following federal changes, penalties, liens, levies, and wage garnishments.

How We Help

Our Approach to California FTB Tax Attorney

FTB Audit Representation

The FTB conducts correspondence, office, and field audits. We represent you before FTB auditors, control document production, and build the strongest possible defense of your return positions.

Residency and Domicile Disputes

California aggressively audits taxpayers who claim to have left the state. The FTB's rules require substantial documentation of domicile change. We prepare the complete factual and legal record required to defend a residency change.

FTB Collection Defense

The FTB can file liens, levy bank accounts and wages, and intercept state tax refunds without a court order. We request collection holds, file offers in compromise, and negotiate installment agreements.

FTB Appeals and OTA Hearings

FTB audit adjustments can be appealed to the Office of Tax Appeals (OTA) — California's independent tax tribunal. We prepare and argue FTB appeals and advise on further judicial review.

How It Works

The Resolution Process

FTB Notice Review

We review the FTB notice or audit letter to identify the specific issue, applicable deadlines, and the appropriate response strategy.

Defense Preparation

We gather documentation, analyze the FTB's legal basis for the adjustment, and prepare the factual and legal defense.

FTB Representation

We handle all FTB communication and, if required, represent you at audit conferences or OTA hearings.

Resolution

We negotiate the final outcome — whether that is full abatement, partial adjustment, payment plan, or California OIC.

Ready to Resolve Your Tax Problem?

Our attorneys have helped thousands of clients resolve IRS matters. Your consultation is free and confidential.

Schedule a Free Consultation Call (310) 285-3999

Common Questions

Frequently Asked Questions

Does California follow IRS audit results?+

Yes. If the IRS adjusts your federal return, California automatically notifies the FTB, which then audits your California return for the same issues. You must notify the FTB within 6 months of a final federal tax change.

How aggressive is the FTB in taxing people who leave California?+

Very. The FTB has a dedicated residency audit program. They look at where you maintain a home, where your family lives, your social ties, economic ties, and club memberships. Simply claiming a new domicile is not enough.