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State of California Franchise Tax Board

Tax Shelter Mailing Addresses

Use these addresses to send information relating to Abusive Tax Shelters and Registration & Reporting requirements:

Tax Shelter Filing
ATSU 398 MS F385
Franchise Tax Board
P.O. Box 1673
Sacramento CA 95812-9900

For Courier service delivery:

Tax Shelter Filing
Franchise Tax Board
Sacramento CA 95827

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