California Taxpayer Advocate Assistance Request

Taxpayer Advocate Assistance Request
FTB 914 Taxpayer Advocate Assistance Request
Taxpayer Advocate Assistance Request
Section 1 – Taxpayer Information (See pages 2 and 3 for FTB 914 Filing Requirements and Instructions for completing this form.)
1a. Your name or business entity name as shown on tax return

1b. Taxpayer identifying number (SSN, FTBID, FEIN, Corp. Number)

2a. Spouse’s/RDP’s name as shown on tax return (if applicable)

2b. Spouse’s/RDP’s taxpayer identifying number (SSN, FTBID)

3a. Your current street address or business entity mailing address (number, street, and apt. number)
3b. City

3c. State (or foreign country) 3d. ZIP code

4. Fax number (if applicable)

5. Email address

6. Tax form(s) (540, 540NR, 100, 565, 568, etc.)

7. Tax period(s)

8. Person to contact

9a. Daytime phone number

10. Best time to call

9b.

here if you consent to
◽ Mark
have confidential information

about your tax issue left on
your answering machine or
voice message at this number.

◽ Mark if cell phone

11. Indicate the special communication needs you require

◽ California Relay Service
◽ Other (specify)

◽ Interpreter (specify language other than English, including sign language) ________________________________________

12a. Describe the tax issue you are experiencing and any difficulties it may be creating (If more space is needed, attach additional sheets.)

12b. Describe the relief/assistance you request (If more space is needed, attach additional sheets.)

The Taxpayers’ Rights Advocate’s Office or other Franchise Tax Board (FTB) employees may contact third parties in order to respond
to this request. I understand that I may not receive further notice about these contacts. (Revenue and Taxation Code (R&TC)
Section 19504.7)
13a. Signature of taxpayer or business entity designee, and title, if applicable

13b. Date signed

14a. Signature of spouse/RDP

14b. Date signed

Section 2 – Representative Information (Submit Power of Attorney Declaration, if not already on file with FTB.)
1. Name of authorized representative
2. Current mailing address
3. Daytime phone number
5. Signature of representative

FTB 914 (REV 01-2024) PAGE 1

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4. Fax number
Mark if cell phone
6. Date signed

Instructions for FTB 914 – Filing Requirements
When to Use this Form
Use this form if you:
# Experience a problem with Franchise Tax Board (FTB)
that causes unwarranted financial difficulties for you,
your family, or your business.
# Face (or your business faces) an immediate threat of
adverse action.
# Tried repeatedly to contact FTB, but no one responded,
or FTB has not responded by the date promised.
If FTB staff will not help you or will not help you in time
to avoid harm, you may submit this form. The Taxpayers’
Rights Advocate’s Office (TRAO) coordinates resolution of
taxpayer complaints and problems, including complaints
about unsatisfactory treatment by FTB staff. If your problem
is not immediate or if you have been unable to contact
the appropriate area, we may refer you to the appropriate
area of the department and facilitate that contact. If we
accept your case, we may stop certain activities while
your request for assistance is pending (for example: wage
garnishments, bank levies, and lien filings).
TRAO or other FTB staff may contact third parties as
necessary to respond to your request, and you may not
receive further notice about these contacts. For more
information, refer to R&TC Section 19504.7.
The Taxpayers’ Rights Advocate will not consider frivolous
arguments raised on this form. For more information
about frivolous arguments, go to ftb.ca.gov and search
for frivolous. If you use this form to submit a specified
frivolous transmission, you may be subject to a penalty of
$5,000 (R&TC Section 19179).

Section 1 Instructions
1a.

Enter your name or business entity name as
shown on the tax return that relates to this request
for assistance.
1b.
Enter your taxpayer identifying number. If you are
an individual, this number is either a social security
number (SSN) or FTB identification number
(FTBID). If you are a business entity, this number
is your corporation number, partnership number,
federal employer identification number (FEIN), etc.
2a.
Enter your spouse’s/registered domestic partner’s
(RDP) name (if applicable) if this request relates to
a jointly filed return.
2b.
Enter your spouse’s/RDP’s taxpayer identifying
number (SSN or FTBID) if this request relates to a
jointly filed return.
3a-d. Enter your current mailing address or business
entity mailing address, including street number and
name, city, state, or foreign country, and ZIP code.
4.
Enter your fax number, including the area code.
5.
Enter an email address where you can be reached
about the status of your request. We will not use
your email address to discuss the specifics of your
case unless we initiate a secure email.

FTB 914 (REV 01-2024) PAGE 2

6.

Enter the form number of the state tax return or
other form that relates to this request. For example,
a California resident with an individual income tax
issue would enter Form 540.
7.
Enter the tax period that relates to this request.
8.
Enter the name of the individual we should contact.
For partnerships, corporations, trusts, etc., enter
the name of the individual authorized to act on
the entity’s behalf. If the contact person is not the
taxpayer or other authorized individual, refer to the
instructions for Section 2.
9a.
Enter your daytime phone number, including the
area code. If this is a cell phone number, mark
the box.
9b.
If you have an answering machine or voice mail at
this number and you consent to TRAO or other FTB
staff leaving confidential information about your
tax issue at this number, mark the box. You are not
obligated to have information about your tax issue
left at this number. If other individuals have access
to the answering machine or the voice mail and
you do not wish for them to receive any confidential
information about your tax issue, do not mark
the box.
10.
Indicate the best time to call you. Specify a.m. or
p.m. hours.
11.
Indicate any special communication needs you
require (such as sign language). Specify any
language other than English.
12a. Describe the tax issue you are experiencing and
any difficulties it may be creating. Specify the
actions that FTB has taken (or not taken) to resolve
the issue. If the issue involves an FTB delay of
more than 30 days in resolving your issue, indicate
the date you first contacted FTB for assistance in
resolving your issue.
12b. Describe the relief/assistance you request. Specify
the action that you want taken and that you
believe necessary to resolve the issue. Furnish any
documentation or substantiation that you believe
would assist us in resolving the issue.
13-14. If this is a joint assistance request, both
spouses/RDPs must sign the appropriate lines
and enter the date the request was signed. If only
one spouse/RDP requests assistance, only the
requesting spouse/RDP must sign the request.
If you submit this request for another individual,
only a person authorized and empowered to act
on that individual’s behalf should sign the request.
Requests for corporations must be signed by an
officer and include the officer’s title.
Signing this request allows FTB by law to suspend
any applicable statutory periods of limitation
(R&TC Section 21004). However, it does not suspend
any applicable periods for you to perform acts related to
assessment, collection, or requesting a hearing.

Section 2 Instructions
Taxpayers
To assign a representative to act on your behalf, you must
provide power of attorney. For information and instructions
on the FTB 3520-PIT, Individual or Fiduciary Power of
Attorney Declaration, or FTB 3520-BE, Business Entity or
Group Nonresident Power of Attorney Declaration, go to
ftb.ca.gov and search for power of attorney.
Representatives
If you are an authorized representative submitting this
request on behalf of the taxpayer identified in Section 1,
complete items 1 through 7 of Section 2.
Franchise Tax Board Privacy Notice
Our privacy notice can be found in annual tax booklets or
online. Go to ftb.ca.gov/Privacy to learn about our privacy
policy statement, or go to ftb.ca.gov/Forms and search
for 1131 to locate FTB 1131 EN-SP, Franchise Tax Board
Privacy Notice on Collection - Aviso de Privacidad del
Franchise Tax Board sobre la Recaudación. To request
this notice by mail, call 800.338.0505 and enter form code
948 when instructed.
Where to Send this Form
Choose one of the following methods to submit your
completed FTB 914:
# Fax (quickest method): 916.845.6022
# Mail: Taxpayers’ Rights Advocate’s Office MS A-381
PO Box 157, Rancho Cordova CA 95741-0157
If you do not hear from us within 10 days, email
the Taxpayers’ Rights Advocate’s Office at
[email protected]

FTB 914 (REV 01-2024) PAGE 3