2005 California Tax Amnesty: Amnesty Protest and Appeal Procedure - June 1, 2005
If I file and complete amnesty for a tax year, and the FTB later audits that year and proposes an additional assessment, can I protest and appeal that additional assessment?
Yes. RTC section 19733(d) provides that FTB may propose a deficiency after amnesty, but that new proposed deficiency assessment shall not invalidate any of the penalty waivers accomplished under amnesty. That new assessment will be subject to the post-amnesty penalty of 19777.5(a)(2) if it is sustained, and that taxpayer may file a protest and/or appeal of that new proposed assessment, or pay it and file a refund claim. The prohibition on filing a refund claim for amounts paid in connection with amnesty does not prevent a refund claim for amounts paid subsequent to or prior to amnesty, if the statute of limitations is still open.
Is there something wrong with this page?
Help Us Improve Our Website
Don't include social security numbers or other personal/confidential information.
Feedback received: Thank you for your help.
If you need assistance, contact us.
Oops! Something went wrong.
We appreciate your feedback. Please try again later