The FTB has 8 years after a taxpayer files a return to mail a proposed deficiency assessment relating to an abusive tax avoidance transaction.
This extended period is applicable for returns filed on or after January 1, 2000.
The FTB has 8 years after a taxpayer files a return to mail a proposed deficiency assessment relating to an abusive tax avoidance transaction.
This extended period is applicable for returns filed on or after January 1, 2000.