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State of California Franchise Tax Board

Protective Claims Summary

The Franchise Tax Board received protective claims payments in connection with the Tax Amnesty Program (February 1, 2005 through March 31, 2005). Taxpayers made payments to avoid post amnesty related penalties, and estimated amounts that may be owed in connection with ongoing or anticipated audits, protests, appeals, or settlements of additional tax liabilities.

The following charts detail protective claims by taxpayer group, claims status, and amounts paid by corporations:

Protective Claims by Taxpayer Group
Group Taxpayers Amount (in billions)
Personal Income Tax 228 $ .1
Corporations 635 $3.5
Total 863 $3.6

Claims Status
  Open Closed Total
  FTB IRS**    
Taxpayers 57 70 736 863
Refunds (in millions)   $577  

Payments by Corporations
Dollar Range Taxpayers Amount (in billions)
More than $5 million 114 $3.0
$1 - $5 million 154 $.4
Less than $1 million 367 $.1
Total 635 $3.5

**Currently under IRS examination and cannot be resolved until the federal adjustment is final.

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