Refund Request Lettter to Attorney - PDF

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					FRANCHISE TAX BOARD
Frequently Asked Questions About Your Tax Audit
This pamphlet provides answers to some common questions about tax audits. During your tax audit, our goal
is to verify the correct amount of tax you owe in a fair and impartial manner in accordance with FTB 7899 A,
our Mission, Values, and Statement of Principles of Tax Administration. Your auditor should be able to assist
you with any additional questions you may have.
 . What happens during an audit?                          7. What happens at the end of my audit?
    We ask you to provide reasonable and relevant         	 We	will	provide	our	findings	in	writing	and	issue	
    information to verify selected items on your              one or more of the following:
    tax return.                                               • A letter stating we accept the tax return or the
                                                                claim	for	refund	as	you	filed	it.
 2. Can I obtain representation during my audit?
                                                              • A letter stating we deny or partially deny your
    Yes. You have the right to have someone
                                                                claim for refund.
    represent or accompany you. You can designate
    a representative by completing FTB 3520, Power            • An FTB 5830, Notice of Proposed Assessment
    of Attorney. FTB’s 4058, California Taxpayers’              indicates the additional tax we believe you
    Bill of Rights fully explains your rights. See              owe us.
    SIDE 2 for information about how to obtain                • An FTB 5847, or 5847A, Notice of Over
    these publications.                                         Assessment indicates the refund we owe you.
                                                              • An FTB 1542 PASS, Notice of Proposed
 3. Who can I talk to if I have questions about
                                                                Adjusted Carryover Amount, indicates we
    my audit?
                                                                changed a carryover item but you owe no
    Your auditor answers questions about your audit.            additional tax.
    If your auditor is unable to assist you, the audit
    supervisor or program manager is also available.       8. If I owe additional tax, will I also owe interest?
    Refer to the enclosed letter for the appropriate          Yes. Interest accrues on unpaid taxes from
    telephone numbers.                                        the original due date of the tax return until the
                                                              date	we	receive	payment.	If	you	filed	a	tax	
 4. What if I do not have the information
                                                              return for the year of the audit another way to
    you request?
                                                              prevent interest from accruing is to prepay your
    We work with you to obtain alternative                    Notice of Proposed Assessment. We call this a
    information. If your search proves unsuccessful,          “tax deposit”.
    we require you to explain the method you
                                                              Go to ftb.ca.gov and search for tax deposit.
    used to search for information. If you withhold
    the information due to a claim of privilege,           9. If I owe additional tax, can I make payments?
    provide us with a list of the documents you
                                                              If you cannot pay your taxes in full, you may
    withheld, including:
                                                              request to make monthly installment payments.
    • The nature of the privilege you claim.                  If we approve your request, we agree to let you
    • The names, titles, and roles of all                     pay the tax you owe in monthly installments
       individuals who prepared or received the               instead of immediately paying the amount in full.
       documents involved.                                    We accept applications for monthly installment
                                                              agreements online, by mail, or by telephone.
 5. What if I cannot obtain the requested
    information by the date you specify?                      • Online: Go to ftb.ca.gov and search for
                                                                  installment agreement.
    Contact us immediately and request a
    reasonable time extension.                                • Mail: Complete and mail FTB 3567,
                                                                  Installment Agreement Request. Incomplete
 6. Can I correspond with you online?                             information delays request processing.
    No. We eliminated the Secure Electronic                   • Telephone: 800.689.4776, 8 a.m. to 5 p.m.
    Communication (SEC) mailbox feature and do                    weekdays, except state holidays.
    not have another option at this time.




                                                                              FTB 1015B (REV 12-2010)    SIDE 
0. What if I do not agree with the results of           . Where can I get additional information or
    the audit?                                               tax forms?
    If we issue an FTB 5830, Notice of Proposed             Contact Us:
    Assessment and you do not agree, you have               Website: ftb.ca.gov
    the right to protest our action. File your written
    protest by the date shown on the front of our           General Information:
    notice.	We	provide	specific	protest	procedures	         Telephone: 800.852.5711 within the United States
    with the notice.                                        916.845.6500 from outside the United States
    If we do not grant your claim for refund, you           Request Forms and Publications:
    have the right to appeal our action. File your          TAX FORMS REQUEST UNIT
    written appeal with the California State Board          FRANCHISE TAX BOARD
    of Equalization within 90 days of the date we           PO BOX 307
    mailed	our	denial	letter.	We	provide	specific	          RANCHO CORDOVA CA 95741-0307
    appeal procedures with the denial letter.               Telephone: 800.338.0505
    For more information regarding your protest             Assistance for persons with hearing or
    and appeal rights, see FTB’s 4058, California           speech impairments:
    Taxpayers’ Bill of Rights.                              TTY/TDD: 800.822.6268 for persons with hearing
                                                            or speech impairments
                                                            For Privacy Notice, see FTB 1131.




SIDE 2 FTB 1015B (REV 12-2010)

				
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