FTB 1015 B - Frequently Asked Questions About Your Tax Audit

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FRANCHISE TAX BOARD Frequently Asked Questions About Your Tax AuditThis 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 W ewillprovideourfindingsinwritingandissueinformation to verify selected items on your one or more of the following:tax return. • A letter stating we accept the tax return or the claimforrefundasyoufiledit. 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 • An FTB 5830, Notice of Proposed Assessment a representative by completing FTB 3520, Power indicates the additional tax we believe you of Attorney. FTB’s 4058, California Taxpayers’ owe us.Bill of Rights fully explains your rights. See 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 ...

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• Publié par: Difef
• Nombre de lectures: 43
• Langue: English

Extrait

FTB 1015B (REV 12-2010)

SIDE 

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?

We ask you to provide reasonable and relevant

information to verify selected items on your

tax return.

2. Can I obtain representation during my audit?

Yes. You have the right to have someone

represent or accompany you. You can designate

a representative by completing FTB 3520,

Power

of Attorney

. FTB’s 4058,

California Taxpayers’

Bill of Rights

fully explains your rights. See

SIDE 2 for information about how to obtain

these publications.

3. Who can I talk to if I have questions about

my audit?

Your auditor answers questions about your audit.

If your auditor is unable to assist you, the audit

supervisor or program manager is also available.

Refer to the enclosed letter for the appropriate

telephone numbers.

4. What if I do not have the information

you request?

We work with you to obtain alternative

information. If your search proves unsuccessful,

we require you to explain the method you

used to search for information. If you withhold

the information due to a claim of privilege,

provide us with a list of the documents you

withheld, including:

•

The nature of the privilege you claim.

•

The names, titles, and roles of all

individuals who prepared or received the

documents involved.

5. What if I cannot obtain the requested

information by the date you specify?

Contact us immediately and request a

reasonable time extension.

6. Can I correspond with you online?

No. We eliminated the Secure Electronic

Communication (SEC) mailbox feature and do

not have another option at this time.

7. What happens at the end of my audit?

We will provide our findings in writing and issue

one or more of the following:

•

A letter stating we accept the tax return or the

claim for refund as you filed it.

•

A letter stating we deny or partially deny your

claim for refund.

•

An FTB 5830,

Notice of Proposed Assessment

indicates the additional tax we believe you

owe us.

•

An FTB 5847, or 5847A,

Notice of Over

Assessment

indicates the refund we owe you.

•

An FTB 1542 PASS,

Notice of Proposed

Adjusted Carryover Amount,

indicates we

changed a carryover item but you owe no

additional tax.

8. If I owe additional tax, will I also owe interest?

Yes. Interest accrues on unpaid taxes from

the original due date of the tax return until the

date we receive payment. If you filed a tax

return for the year of the audit another way to

prevent interest from accruing is to prepay your

Notice of Proposed Assessment

. We call this a

“tax deposit”.

Go to

ftb.ca.gov

and search for

tax deposit

.

9. If I owe additional tax, can I make payments?

If you cannot pay your taxes in full, you may

request to make monthly installment payments.

If we approve your request, we agree to let you

pay the tax you owe in monthly installments

instead of immediately paying the amount in full.

We accept applications for monthly installment

agreements online, by mail, or by telephone.

•

Online: Go to

ftb.ca.gov

and search for

installment agreement

.

•

Mail: Complete and mail FTB 3567,

Installment Agreement Request

. Incomplete

information delays request processing.

•

Telephone: [phone], 8 a.m. to 5 p.m.

weekdays, except state holidays.

SIDE 2

FTB 1015B (REV 12-2010)

0. What if I do not agree with the results of

the audit?

If we issue an FTB 5830,

Notice of Proposed

Assessment

and you do not agree, you have

the right to protest our action. File your written

protest by the date shown on the front of our

notice. We provide specific protest procedures

with the notice.

If we do not grant your claim for refund, you

have the right to appeal our action. File your

written appeal with the California State Board

of Equalization within 90 days of the date we

mailed our denial letter. We provide specific

appeal procedures with the denial letter.

For more information regarding your protest

and appeal rights, see FTB’s 4058,

California

Taxpayers’ Bill of Rights

.

. Where can I get additional information or

tax forms?

Contact Us:

Website:

ftb.ca.gov

General Information:

Telephone: [phone] within the United States

916.845.6500 from outside the United States

Request Forms and Publications:

TAX FORMS REQUEST UNIT

FRANCHISE TAX BOARD

PO BOX 307

RANCHO CORDOVA CA 95741-0307

Telephone: [phone]

Assistance for persons with hearing or

speech impairments:

TTY/TDD: 800.822.6268 for persons with hearing

or speech impairments

For

Privacy Notice

, see FTB 1131.