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TAMS are advice given by FTB Legal in response to a specific question from FTB Staff. The TAM response is based on the laws as of the date of the TAM and for the specific situation posed in the question(s) asked. Please note that the TAMs have not been annotated to note subsequent changes in relevant law, regulations, rulings, or procedures. To protect internal proprietary information, taxpayers’ privacy, and other information exempt from disclosure these TAMs have been redacted to prevent the disclosure of exempt information. Asterisks (*****) indicate redaction of information.
Year 2007
September 12, 2007: - Analysis of Treasury Receipts after the California Supreme Court’s decisions in Microsoft and General Motors [TAM 2007-03]
May 21, 2007: Automated processing rules for look-back transactions [TAM 2007-02]
April 23, 2007: Application of Statutes of Limitation Provisions to Over collected Amounts Received by the Franchise Tax Board through Involuntary Collection Action [TAM 2007-01]
Year 2006
October 2, 2006: Application of California Supreme Court decisions in General Motors v. Franchise Tax board and Microsoft v. Franchise Tax Board to determine the amount of gross receipts derived from treasury function activities and whether the inclusion of these receipts in the sales factor results in an unfair reflection of income. [TAM 2006-0004]
August 14, 2006: Authorizations for Electronic Fund Transfers Made on Behalf of the Taxpayer [TAM 2006-0003]
February 17, 2006: Clarification of CR&TC section 17742 [TAM 2006-0002]
February 14, 2006: Reasonable Cause for Late Payment Penalties [TAM 2006-0001]
Year 2005
November 8, 2005: Preparer Penalty [TAM 2005-0007]
August 3, 2005: Refund of Estimated Payments [TAM 2005-0005]
August 3, 2005: Assessment Procedures – Wage Discrepancy [TAM 2005-0004]
July 28, 2005: Reporting Real Estate Commissions [TAM 2005-0003]
June 24, 2005: Calculation of Shareholder Basis in an S Corporation when some years are closed by the Statute of Limitations [TAM 2003-0305]
May 12, 2005: Mandatory E-File Noncompliance Penalty [TAM 2005-0006]
March 7, 2005: How should the audit and legal staff implement the decision of the court of appeal in Fujitsu IT Holdings, Inc. v. Franchise Tax Board (2004), 120 Cal.App.4th 459, pending consideration of proposed amendments to regulation section 24411 and 25106.5-1? [TAM 2005-0001]
January 21, 2005: Review of the California Corporations Code [TAM 2005-0002]
Year 2004
September 1, 2004: Assessment Procedures – Entities Filing Tax Exempt Returns [TAM 2004-53]
January 14, 2004: Section 1905 of California Corporations Code [TAM 2003-0301]
Year 2003
October 15, 2003: Electronic Storage of Returns
May 20, 2003: 1099G Proper Year [TAM 2003-0108]
February 18, 2003: Skilled Nursing and Intermediate Care Facility Occupants Not Eligible for HRA [TAM 2003-0028]
Year 2002
September 12, 2002: Effective Date of Overpayment [TAM 2002-0353]
May 6, 2002: Impact of AB1843 on Final Taxable Year Tax Computation for Dissolving Corporations [TAM 2002-0147]
March 27, 2002: Minimum Franchise Tax CR&TC Section 25153(f)(1) Meaning of “First Taxable Year” [TAM 2002-0138]
March 14, 2002: Source of Income from Incentive Stock Options [TAM 2001-0463]
Year 2001
November 1, 2001: Reversal of Final Action on Claim [TAM 2001-1292]
April 11, 2001: Homeowners’ Associations, Funds in Trust [TAM 2000-698]
Year 2000
December 22, 2000: Is a foreign corporation required to submit an Exemption Application and receive a determination in accordance with CR&TC section 23701 to be exempt from California franchise and income tax? [TAM 2000-658]
November 16, 2000: Retention of 2-D Barcode Returns [TAM 2000-344]
September 26, 2000: HRA Disabled Minor [TAM 2000-529]
September 15, 2000: Elections Out of 338 Elections [TAM 2000-206]
August 23, 2000: Ordering of Credits [TAM 2000-041]
August 15, 2000: LLC Processing Issues [TAM 2000-373]
August 3, 2000: Notice & Demand Penalty [TAM 2000-253]