The California Office of Tax Appeals (OTA) has adopted emergency regulations regarding appeals of the state’s Franchise Tax Board and the Department of Tax and Fee Administration. The regulations are effective January 1, 2018. As of January 1, 2018, the OTA has jurisdiction over any appeal which has been heard by the State Board of Equalization (BOE) but for which the BOE either failed to issue a decision before January 1, 2018, or issued a decision that was not final before January 1, 2018. In cases where the BOE has issued a decision in an appeal which is not final before January 1, 2018, for which a party had submitted a timely Petition for Rehearing with the BOE before January 1, 2018, the OTA will treat that petition as a Petition for Rehearing. In cases where the BOE has issued a decision for an appeal which is not final before January 1, 2018, before that decision becomes final, any party may submit a petition for rehearing with the OTA. If, prior to January 1, 2018, the BOE has, in writing, established a briefing scheduling providing for briefing to be submitted on or after January 1, 2018, that schedule will remain applicable to the appeal unless otherwise directed by the OTA. For all other appeals for which the OTA gains jurisdiction on January 1, 2018, because, as of that date, the Appeals Bureau had issued its decision and a party made a timely request for an oral hearing by the BOE, the OTA will notify the parties to those appeals as to the next step in their appeals. For the full text of the regulations, click here. To see our previous news item on this topic, click here. (18 CCR, Division 4, California Office of Tax Appeals)