Cal. Rev. & Tax. Code § 7090

Procedures of the board, relating to protest hearings before board hearing officers, shall include all of the following:

(a)Any hearing shall be held at a reasonable time at a board office which is convenient to the taxpayer.

(b)The hearing may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording.

(c)The taxpayer shall be informed prior to any hearing that he or she has a right to have present at the hearing his or her attorney, accountant, or other designated agent.