The State Board of Equalization is currently updating its website. During this process, some items may be moved or unavailable. Please contact us at [email protected] for assistance locating material. We appreciate your patience during this process. Rules for Tax Appeals (RTA). The RTA are contained in Division 2.1 of Title 18 of the California Code of Regulations. Chapter 4 of the RTA contains specific procedures that apply to franchise and personal income tax appeals, while.
To appeal a decision by the California Franchise Tax Board (FTB), you must first attempt to use all of your administrative remedies within the FTB. After you have exhausted these procedures, you may appeal your decision by submitting the proper forms by the appropriate deadline.
If you have been contacted by the Franchise Tax Board regarding a tax debt, we can help. The FTB can file a SFR (Substitute for Return) lien, levy, and garnish your bank account and wages for unpaid taxes.
LeviesThe FTB often seeks to resolve tax debts by issuing warrants for the enforcement of liens. A Notice of Levy (rather than a warrant) will be issued for your money or rights thereto, held by yourself or a third party.We deal very frequently with parties that have had their bank accounts levied by the FTB. The FTB is very aggressive when it comes to levies, and it is much easier to prevent a one than to reverse it. If you are or believe you will become subject to a bank levy, please contact us promptly for a free consultation about your options. Order to Withhold (Bank Garnishment or Levy)An Order to Withhold is a legal order issued to collect a tax debt. It is also known as a Bank Garnishment or a Bank Levy.
It is important to seek help as soon as possible if the FTB issues a bank levy against you. This is because there is a holding period for the levied funds, during which you can seek professional assistance and dispute the levy. We can not only stop the transfer of funds, but we can also take steps to prevent such an event from occurring again. Collection Action NotificationsYou will be notified of any actions the FTB intends to take against you. Notices will provide extensive information regarding your situation, including the amount owed, consequences, deadlines, etc. If you change addresses, it is important to update the FTB accordingly, as they satisfy due process in mailing the notice even if it does not go to your current address. Refund SeizureIf you owe the CA Board of Equalization taxes, the FTB may coordinate with them to intercept any refunds owed to you, and apply them directly to your debt.
Substitute for ReturnIf you do not file your tax returns yourself, the FTB may file a Substitute for Return, similarly to the IRS. This is far from ideal, as they will err on the higher side when estimating your income. This results in a dramatically higher tax bill, without any of the returns you would normally have. While you can still file an amended return if you do so in a timely manner, failure to do so will leave you legally obligated to pay a substantially inflated bill.Needless to say, if you have had a SFR filed on your business or yourself, you should seek professional assistance immediately.
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