Form Ftb 3701 - Instructions Sheet
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1Instructions for Form FTB 3701
Request for Abatement of Interest
General Instructions
to a corporate return, enter the
•
corporation number.
the error or delay occurred
Purpose of Form. Use form
after the date the Franchise
FTB 3701 to file a request for
Tax Board contacted the
Line 1
the abatement of interest.
taxpayer, in writing, with
Section 19104(c) of the
respect to the deficiency or
Enter the period of time for
California Revenue and
payment.
which you are requesting an
Taxation Code allows the
abatement of interest. The
Franchise Tax Board (FTB) to
starting date must be after you
abate all or any part of
Note: Normal return processing
were first contacted in writing
and audit work within the
assessed interest in either of
by FTB about the deficiency or
the following circumstances:
statute of limitations time
payment.
period will not in itself justify
•
the abatement of interest.
The deficiency upon which
1
Line 2
the interest was assessed
was attributable in whole or
Do not use form FTB 3701 to
Enter the tax or income year(s)
in part to any unreasonable
claim a refund for an
for which the abatement of
error or delay by an officer
overpayment of income taxes.
interest is being requested.
or employee of the
Franchise Tax Board
Who May File. You may file
(acting in his or her official
form FTB 3701 or your agent
Line 3
capacity) in performing a
may file for you. If your agent
ministerial or managerial
files, the original or a copy of a
2
Explain in detail your reasons
act.
Power of Attorney form must
•
for filing this request. Describe
The payment of any final
be attached.
the circumstances of your
deficiency assessment was
case, and describe the error or
delayed due to that officer
Where To File. Send the
delay on the part of the
or employee being dilatory
completed and signed form
Franchise Tax Board. Also
in performing a ministerial
FTB 3701 to:
attach appropriate supporting
or managerial act.
Attn: Taxpayer Advocate
evidence.
Bureau
The Franchise Tax Board may
Mail Stop B-20
If Your Request is Denied
abate interest if:
Franchise Tax Board
PO Box 1468
•
If the Franchise Tax Board
the interest at issue
Sacramento CA 95812-1468
denies your request for an
accrued after September
Fax # (916) 845-6614
abatement of interest, you will
25, 1987,
•
receive a formal letter of denial
no significant aspect of the
Specific Instructions
that will explain your right to
delay or error was
appeal the denial to the State
attributable to the taxpayer,
Social Security Number. If
Board of Equalization.
and
you are filing form FTB 3701 to
request an abatement relating
to a joint return, enter social
security numbers for both you
and your spouse.
1
The term "deficiency” as used by the
statute means a final (due and
payable) deficiency assessment, not a
Corporation Number. If you
proposed deficiency assessment.
are filing form FTB 3701 to
2
The provision adding “unreasonable”
request an abatement relating
and “managerial act” is effective for
taxable or income years beginning on
or after January 1, 1998.
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