Audits and Assessments

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.
• A Business Tax Liaison 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.