If you receive a notice of audit or an assessment billing the following information outlines the process and programs that are available.
- An Appeals Process provides and administrative right for appealing an assessment.
- An Assessment Review Officer hears all appeals of assessments.
- The Offer in Compromise program provides the ability for taxpayers in troubled financial situations to obtain a settlement agreement for their tax liabilties.
- A Settlement Bureau has been established in the City Attorney's office to oversee negotiations of settlements.
- An administrative tax lien program to collect on delinquent tax debts has been established by the Office of Finance
- A Taxpayer Advocate program has been established to assist taxpayers that have complex tax compliance issues.
- A Taxpayer Bill of Rights [PDF 1 pages, 178 KB] outlines the rights for all City of Los Angeles taxpayers.
- The training manual for Office of Finance Tax Auditors is available below: