Notice of Proposed Assessment Defense | Tax Attorneys in Roseville, CA

What Is a Notice of Proposed Assessment?

A Notice of Proposed Assessment (NPA) is an official communication from a California tax agency — most commonly the California Franchise Tax Board (FTB) or the California Department of Tax and Fee Administration (CDTFA) — notifying a taxpayer that the agency believes additional taxes are owed. An NPA is not a final assessment; it is a preliminary determination that gives the taxpayer an opportunity to respond before the liability becomes final.

Why Prompt Action Is Critical

An NPA sets strict deadlines for filing a protest or providing a response. For FTB notices, taxpayers generally have 60 days from the date of the NPA to file a written protest. Missing this deadline can result in the proposed assessment becoming final and immediately collectible — with limited options for further challenge.

Acting quickly also preserves your right to a full administrative hearing and, if necessary, appeal to the California Office of Tax Appeals (OTA).

How to Respond to a Notice of Proposed Assessment

The response to an NPA should be in writing and must clearly state which items of the proposed assessment are disputed and why. Supporting documentation — including tax returns, bank records, invoices, contracts, or other substantiating evidence — should be organized and submitted with the protest. A strong initial protest sets the foundation for a successful resolution.

At NewPoint Law Group, our tax attorneys review the underlying basis for the proposed assessment, identify any legal or factual errors, and prepare a comprehensive written protest that presents your position clearly and persuasively.

From Protest to Appeals

If the protest does not result in a satisfactory outcome, taxpayers may appeal to the California Office of Tax Appeals (OTA), an independent body established to adjudicate tax disputes separate from the tax agencies themselves. Our attorneys represent clients through the full administrative process — from the initial NPA through OTA hearings and, where warranted, further judicial review.