What is the Tax Gap? - Experts define the tax gap as the difference between what taxpayers owe and what they voluntarily pay. This page provides you more details on how we are addressing California’s tax gap.
Tax Shelter Hotline - Persons wishing to submit information to the California Franchise Tax Board relating to tax shelter transactions and activities, may do so via telephone, email, fax, or mail.
Abusive Tax Shelters - Find out about the California Tax Shelter Resolution Initiative as well as general information about abusive tax shelters, reporting requirements penalties, statute of limitations, etc.
Memorandum of Agreement Pertaining to Abusive Tax Avoidance Transactions - The purpose of this MOA is to implement an information-sharing arrangement among the participating agencies.
Tax Amnesty Homepage – Legislation authorizes the Franchise Tax Board and the Board of Equalization to administer a Tax Amnesty Program in early 2005.
Tips for recognizing questionable tax avoidance strategies - Curious about those radio ads urging Californians to incorporate in Nevada to avoid paying California taxes? Here are some tips to help you recognize questionable tax avoidance strategies.
Voluntary Disclosure Program - Allows qualified entities, qualified shareholders, or beneficiaries that may have incurred an unpaid California tax liability or an unfulfilled filing requirement to disclose their liability voluntarily.