California Sales Tax Audit Defense & CDTFA Representation

Received a CDTFA Audit Notice? Experienced Representation Matters.

A California sales tax audit can put your business under significant financial and administrative pressure. Whether you've received an audit engagement letter, are currently being audited, or disagree with an assessment, having experienced professional guidance can make an important difference. Armenta-Roberts Consulting (ARC) helps California businesses navigate sales and use tax audits, evaluate audit findings, address disputed tax liabilities, and understand their administrative options.

Decades of Experience. Deep Institutional Knowledge. Established Professional Relationships.

Joan Armenta-Roberts brings more than 35 years of California sales and use tax experience, including service with the California State Board of Equalization and experience with major accounting firms.

Through her work with the California Taxpayers Association (CalTax), Joan has also participated in discussions with senior CDTFA officials concerning taxpayer rights, audit administration, and California tax policy.

Her experience combines technical knowledge with an understanding of how tax laws are administered, how audit procedures work, and how to advocate for businesses through appropriate administrative channels.

When your business is facing a CDTFA audit, you deserve representation informed by decades of real-world experience.

Contact ARC to Discuss Your California Sales Tax Audit

What Should You Do After Receiving a CDTFA Audit Notice?

First, identify the type of notice and any stated response deadlines. An audit engagement letter is different from a Notice of Determination, and the appropriate next steps depend on the document you've received.

Preserve your accounting records and correspondence. Review the periods and transactions under examination, organize relevant records, and consider consulting an experienced representative before responding to complex information requests.

California Regulation 1698.5 establishes procedures for audit planning, information requests, communication, presentation of findings, and exit conferences.

The regulation generally requires an audit plan to be provided at the opening conference or, in specified circumstances, within 30 days afterward. It also establishes specific response periods for formal information requests.

You should cooperate with lawful requests while making sure you understand what information is being requested and why.

Can You Challenge CDTFA Audit Findings?

Yes. Taxpayers have opportunities to review proposed findings, provide additional information, and explain disagreements during the audit process.

Under Regulation 1698.5, the auditor must provide the taxpayer and representative with complete audit working papers, including verification comments, at the exit conference.

Joan has firsthand experience examining audit working papers and identifying issues that warrant further review.

If CDTFA issues a qualifying Notice of Determination, Revenue and Taxation Code section 6561 establishes a 30-day period to petition for redetermination after service of the notice. Applicable CDTFA appeals rules govern the filing process.

Do not assume that a discussion with an auditor automatically preserves your formal appeal rights.

Why Businesses Choose Armenta-Roberts Consulting

ARC brings together experience in California tax administration, professional tax consulting, audit representation, and taxpayer advocacy.

Joan's background allows her to examine issues from both the taxpayer's perspective and the perspective of someone familiar with the agency's audit procedures.

Her professional involvement with CalTax and CDTFA leadership also reflects a longstanding commitment to improving California's tax administration and the treatment of taxpayers.

ARC's objective is to help clients understand the issues, evaluate the evidence, and pursue appropriate solutions under California law.

Schedule a Confidential Discussion About Your CDTFA Audit

Official California Legal Sources

• CDTFA Publication 76 — Audits

• California Regulation 1698.5 — Audit Procedures

• Revenue and Taxation Code § 6561 — Petitions for Redetermination

• CDTFA Rule 35007 — Petition Filing Period

Draft for technical and factual review by ARC before publication. Information is general and does not replace advice concerning a specific notice, transaction, or proceeding.