Office Locations See your hearing notice for the specific time and date of your hearing or call your local office. Click on a link below for office addresses, phone numbers and driving directions Headquarters Executive Office Appellate Operations Field Operations Bay Area Offsite Hearing Facilities: Golden Gate Avenue, Lakeport Santa Rosa Fresno Offsite Hearing Facilities: Merced Inglewood Inland Los Angeles Office of Tax Petitions Orange County Oxnard Offsite Hearing Facilities: Chatsworth, San Luis Obispo, Santa Barbara Pasadena Offsite Hearing Facilities: Chatsworth Sacramento San Diego Offsite Hearing Facilities: Calexico, El Centro San Jose Offsite Hearing Facilities: Greenfield, Hollister, Salinas Normal business hours at main offices are Monday – Friday, 8am to 5pm. Note: Offsite Hearing Facilities are only open during pre-scheduled hearing times.