Form Ftb 1015b - Frequently Asked Questions About Your Tax Audit printable pdf download

FRANCHISE TAX BOARD

Frequently Asked Questions About Your Tax Audit

Our purpose is to verify the correct amount of tax you owe in a fair and impartial manner. We do this in

accordance with our Mission, Values, and Statement of Principles of Tax Administration (FTB 7899A). While

your auditor is available to assist you, this pamphlet addresses some questions you may have.

1. The Franchise Tax Board has never audited

6. Can I correspond with you via the Internet?

me. What happens?

No. However, you or your authorized

We will ask you to provide reasonable and

representative can contact your auditor to initiate

relevant information to verify selected items on

the registration process to create a Secure

your tax return. We may also ask you to explain

Electronic Communication mailbox for your audit.

why you did not report certain items on your tax

Franchise Tax Board’s Secure Electronic

return. If you have any questions about the

Communications system provides for the

information we ask you to provide, you can talk

exchange of confidential documents without

to your auditor at any time.

compromising your privacy or security.

2. Can I obtain representation during my audit?

7. What happens at the end of my audit?

Yes. You have the right to have someone

At the end of your audit, we will provide our

represent you or accompany you. You can

findings in writing. We will also issue one or

designate a representative by completing a

more of the following:

Power of Attorney (FTB 3520). The California

• A letter stating we accepted the return or the

Taxpayers' Bill of Rights (FTB 4058) fully

claim for refund as you filed it.

explains your rights. See the back page for

• A letter stating we denied or partially denied

information about how to obtain these

your claim for refund.

publications.

• A Notice of Proposed Assessment indicating

3. Who at the Franchise Tax Board can I talk to

the additional tax we believe you owe us.

if I have questions about my audit?

• A Notice of Over Assessment indicating the

Your auditor can answer your questions about

refund we owe you.

the audit. If your auditor is unable to assist you,

• A Notice of Proposed Adjusted Carryover

the audit supervisor or program manager is also

Amount indicating we changed a carryover

available. Refer to the enclosed letter for

item but you owe no additional tax.

appropriate telephone numbers.

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

4. What if I do not have the information you

interest?

request?

Yes. Interest accrues on unpaid taxes from the

If you do not have the information we request,

original due date of the return until the date we

we will work with you to obtain alternative

receive payment. We may suspend or waive

information.

interest in limited circumstances.

5. What if I cannot obtain the requested

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

information by the date you specify?

If you have a financial hardship and cannot pay

If you cannot obtain the requested information by

your balance in full, you may be eligible to make

the date we specify, please contact us. We may

monthly installment payments. To request

grant you a reasonable extension of time.

monthly installment payments, complete an

Installment Agreement Request (FTB 3567BK).

See the back page for information about how to

order this form.

FTB 1015B (REV 04-2005) Page 1

Form Ftb 1015b - Frequently Asked Questions About Your Tax Audit

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