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Abusive Tax Shelters

What's new

FTB Notices: Earlier this year, we issued two notices, FTB Notice 2011-01 (01/06/11) and FTB Notice 2011-03 (04/22/11), which created new "listed transactions" for California purposes under Revenue and Taxation Code Section 18407(a)(4)(A). We are aware that some members of the tax practitioner community are anticipating the issuance of an additional such notice in the near future. Please be advised that, at this time, we have no plans to issue an additional notice creating a new listed transaction for California purposes.

General information

Assistance and self-service options

Law and legislation

Forms and publications

  • Material Advisor Disclosure Statement (IRS Form 8918). Material advisors required to file a reportable transactions information return in accordance with Revenue and Taxation Code Section 18628 are required to use IRS Form 8918.
  • Reportable Transaction Disclosure Statement (IRS Form 8886)

Reports

  • There are currently no reports.

Links to other government agencies and professional organizations

 

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