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State of California Franchise Tax Board

Financial Institution Records Match (FIRM) Assembly Bill (AB) 1411

Purpose of Bulletin

To inform staff we now have the authority to use FIRM addresses for general tax administration. The FIRM address will be loaded into TI beginning January 2, 2014.

Background

Currently, we are allowed to use FIRM information for Collection purposes only. AB 1411 amended California Revenue and Taxation Code 19266 to authorize us to use FIRM addresses for general tax administration effective January 1, 2014. FIRM address data will be utilized to perfect addresses with ”Return Mail” status or “Invalid Address” status in Taxpayer Information (TI) and Business Entities Tax System (BETS).

Purpose of Change

The intended results of implementation:

  • Improve the success rate of our notices reaching the taxpayer.
  • Reduce the number of accounts with Return Mail and Awaiting Good Address status.

FIRM Schedule

The TI address updates will be automated and updated monthly. Address updates to BETS will be on a manual, one-time basis and should be completed in February of 2014.

This process is a temporary solution until the Enterprise to Data Revenue Contact/Locate Service is implemented which is slated for June 2014.

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