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No Change to Adjusted Interest Rates for July to December 2009
The new adjusted interest rate for the period July 1, 2009, to December 31, 2009, is five percent, the same rate that is in effect for January 1 through June 30, 2009. / more+
FTB Collects on Accounts that Owe Both Child Support and Taxes
On May 11, 2009, we started collecting on child support dual liability cases. Previously, we did not pursue collection actions on taxpayers who also owed a child support obligation. / more+
FTB Penalizes Frivolous Submissions
We will begin imposing a $5,000 penalty in response to a specified frivolous submission pursuant to R&TC Section 19179(d). / more+
Is Your Client a Victim of Identity Theft?
In April 2009, the IRS released a new form for taxpayers who have experienced, or are at risk of harm from, identity theft. Form 14039, IRS Identity Theft Affidavit, is used to report identity theft to the IRS. / more+
Disaster Publication Gets a Makeover
Odds are, with the number of disasters to hit the State of California; one of your clients has claimed a disaster loss on their California tax return. / more+
Credit Limits for Limited Liability Companies
If you are the owner of a disregarded entity, including a single member Limited Liability Company (LLC), the amount of credit you can claim may be limited. / more+
Are You Familiar With California's Enterprise Zones?
The Enterprise Zone (EZ) tax incentive program was created in 1986 to help local businesses, and encourage outside businesses to locate in economically depressed areas.. / more+
Striking Gold in California
The Striking Gold in California publication can help you inform your clients about starting up a small business. / more+
Ask the Advocate
Systemic Issue Management System (SIMS) at Work
This month I wanted to share some of the efforts we are taking in regards to the SIMS inquires. / more+
FTB Notices Delayed
Beginning June 1, 2009, we mailed 40,000 notices per day for a total of 200,000 notices per week to taxpayers who either owe money on their 2008 return or adjusted their 2008 return. / more+
Our monthly summary on bringing tax criminals to justice, and closing the tax gap one case at a time. / more+
LLC Fee Refunds Based on the Ventas Decision
Ventas Finance I, LLC (Ventas) was a foreign LLC that registered with the California Secretary of State and earned income within and outside California. In Ventas Finance I, LLC v. FTB, the California Court of Appeal, First Appellate District, held that former Revenue and Taxation Code section 17942 was unconstitutional as applied to Ventas because the LLC fee was based on Ventas' total income from all sources and was not limited to income derived from, or attributable to, California. / more+
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