Question: Which of the following does not apply when filing for an appeal with the California Office of Appeals? Initial contact from the office of appeals begins with a notice of unpaid taxes or fees. To dispute the findings of a Notice of Determination or a Notice of Jeopardy Determination, the taxpayer must file a petition for redetermination. Appeals petitions must be filed within 30 days of the date the Notice of Determination was mailed to the taxpayer. Petitions filed after the filing deadline will not be deemed valid.