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2005 Amnesty Notices and Penalties - November 10, 2005

Amnesty FAQs

Amnesty Balance Due Notice

  1. I paid the balance due. Why did I get this notice?
  2. What if I don't pay?
  3. What must I do to complete my amnesty?
  4. I can't afford to pay the balance in full. Can I make payments?

Final Amnesty Payment Option Notice - (Individuals and BE)

  1. Why did I receive this notice?
  2. Can I still apply for an amnesty installment agreement?
  3. What if I am not able to pay at this time?

Notice of State Income Tax Due

  1. Why did I receive this penalty?
  2. How is the penalty calculated?
  3. Can I claim a refund of this penalty?
  4. I never received an amnesty application, can I still apply?
  5. Is it too late to apply for amnesty?
  6. How do I prove that I complied with amnesty requirements and should not be assessed this penalty?

Miscellaneous

  1. Can I dispute the 50% penalty?
  2. I thought I was automatically enrolled in amnesty. Why am I getting this notice?
  3. I submitted my application, past due returns, or amended returns. How can I prove this?
  4. I paid the balance due. How can I prove this?
  5. Will the Franchise Tax Board file a lien against me if my installment agreement is approved?

Amnesty Balance Due Notice

  1. I paid the balance due. Why did I get this notice?

    The notice shows the payments and credits received through the date shown on this notice. If you paid before this date, please call us immediately at the number shown on the notice. Have your proof of payment available when you call. Please disregard this notice if you paid after the notice date.

  2. What if I don't pay?

    We may revoke your amnesty, reinstate all canceled penalties and fees, and assess a new amnesty-related penalty. This penalty is equal to 50 percent of the interest that accrued on your balance from the original due date of the tax to March 31, 2005.

  3. What must I do to complete my amnesty?

    By the due date of this notice, either pay the balance due shown or contact us at:
    Individuals - 800.689.776 to establish a tax amnesty installment agreement.
    Business Entities - 888.635.0494 to establish a tax amnesty promise to pay.

  4. I can't afford to pay the balance in full. Can I make payments?

    Yes. By the due date of this notice, please contact us at:
    Individuals - 800.689.4776 to establish a tax amnesty installment agreement.
    Business Entities - 888.635.0494 to establish a tax amnesty promise to pay.

Final Amnesty Payment Option Notice - (Individuals and BE)

  1. Why did I receive this notice?

    You received this notice because you applied for amnesty but have not paid your amnesty balance in full or arranged for a tax amnesty installment agreement.

  2. Can I still apply for an amnesty installment agreement?

    Yes. By the due date on this notice, please contact us at:
    Individuals - 800.689.4776
    Business Entities - 888.635.0494

  3. What if I am not able to pay at this time?

    You must arrange for a tax amnesty installment agreement within 15 days from the date on your Final Payment Option Notice or your amnesty may be revoked.

You received a Notice of State Income Tax Due if:

  • You did not participate in amnesty
  1. Why did I receive this penalty?

    You received this penalty because you had a past-due tax liability that qualified for tax amnesty, but you did not resolve your tax obligations.

  2. How is the penalty calculated?

    The penalty is equal to 50 percent of the interest that accrued on the balance from the original due date of the tax to March 31, 2005.

  3. Can I claim a refund of this penalty?

    You can file a claim for refund of this penalty only on the grounds that the Franchise Tax Board did not properly compute the amount of the penalty. For those that did not choose amnesty and paid the tax and amnesty penalty, if the amount of tax is later redetermined, the penalty will be recomputed to reflect the change in tax.

  4. I never received an amnesty application, can I still apply?

    No. The amnesty application period ended March 31, 2005. Please contact us at:
    Individuals - 800.689.4776 to arrange to pay your outstanding balance due.
    Business Entities - 888.635.0494 to make other arrangements to pay your outstanding tax liability.

  5. Is it too late to apply for amnesty?

    Yes. Please contact us at:
    Individuals - 800.689.4776 to make other arrangements to pay your outstanding tax liability.
    Business Entities - 888.635.0494 to make other arrangements to pay your outstanding tax liability.

  • You incurred an additional balance on an amnesty tax year. For more information, please contact the telephone number shown on your notice.
  • You applied for amnesty but did not complete all requirements of amnesty. Either you did not file or amend tax returns, or did not pay in full or establish an amnesty installment agreement.
  1. How do I prove that I complied with amnesty requirements and should not be assessed this penalty?

    Please contact us immediately with proof of payment or proof of the timely mailing of your income tax returns, or amended returns such as a certified mail receipt or receipt from a Franchise Tax Board office.

Miscellaneous

  1. Can I dispute the 50% penalty?

    You can file a claim for refund of this penalty only on the grounds that the Franchise Tax Board did not properly compute the amount of the penalty.

  2. I thought I was automatically enrolled in amnesty. Why am I getting this notice?

    The amnesty application period ended March 31, 2005. If you filed an amnesty application, please contact us immediately at the number shown on your notice.

  3. I submitted my application, past due returns, or amended returns. How can I prove this?

    Please contact us immediately at the number shown on your notice and provide us with copies of your amnesty application or past due/amended returns.

  4. I paid the balance due. How can I prove this?

    Please contact us immediately at the number shown on your notice and provide us with the canceled check so we can research your account.

  5. Will the Franchise Tax Board file a lien against me if my installment agreement is approved?

    The Franchise Tax Board will file state tax liens only on cases where we deem it necessary to protect the state's interest and to minimize risk. If it is necessary to file a state tax lien, we will notify you in writing in advance.