Silverstein & Pomerantz
It all started when…
At the state level, the California Franchise Tax Board (FTB) administers individual and corporate income taxes and conducts audits and collections in the state. The California Department of Tax and Fee Administration (CDTFA) enforces the state’s sales, use, and property tax laws and regulations. Above both sits the Office of Tax Appeals (OTA), an independent and impartial appeals body created in 2017, separate from the California State Board of Equalization (BOE).