Tax News
December 2006

Pilot project to study shorter processing timeline for docketed protests

Docketed protests are those that are assigned to a hearing officer in our Legal Department. FTB recently issued Notice 2006-05, "Pilot project for one-year timeline in processing docketed administrative protests." Find out how your clients can participate in this new pilot project. / more+

FTB director of e-filing bureau appointed to IRS committee

The Internal Revenue Service’s Electronic Tax Administration Advisory Committee has a new member. Chris Beach, director of FTB’s Filing Methods and Budget Bureau, will serve for three years. He brings his considerable experience and expertise to this forum on electronic tax administration issues, joining representatives of the private sector, and other state revenue agencies. / more+

Notice of public hearing: Taxpayers' Bill of Rights

The annual Taxpayers' Bill of Rights hearing will be held Monday, December 4, 2006, at State Board of Equalization, 450 N Street, Room 121, Sacramento, CA 95814. For details, please read the notice, found on our Website homepage at www.ftb.ca.gov, under "Announcements." / more+

Notice of public hearing: New apportionment methodology

FTB will hold a public hearing on December 18, 2006, at 9646 Butterfield Way, California Town Center, Golden State Conference Rooms A and B, in Sacramento, California on the use of alternative apportionment methodologies. If you or your clients have business activities within and outside of California, requiring you to determine the amount of income properly attributed to California, you may want to participate in this discussion on alternative apportionment methodologies. / more+

Nonresident withholding requirements for S corporations

FTB will step-up enforcement of the S corporation withholding provision in 2007. S corporations with nonresident S corporation shareholders need to inform these shareholders of their California filing requirements, and the options for fulfilling them. / more+

FTB, focus group explore implications of SB 1827

This new law requires registered domestic partners to use the same state tax filing status as married couples when they file in 2008. FTB is already working with interested parties to deal with the issues raised by this legislation, for affected taxpayers and tax professionals. / more+

New forms Webpages

The Voluntary contributions fund Webpage, and the Draft tax forms Webpage are now available on our main Website. And, make sure you visit the Changes to forms Webpage to stay up-to-the-minute on any tax forms changes. / more+

How to streamline withholding order processing

When a business's mailroom routes employee earnings withholding orders to the tax department instead of payroll, it can cause confusion and delays. We offer a simple fix for this problem. / more+

Criminal Corner

Our monthly summary on bringing tax criminals to justice, and closing the tax gap one case at a time. / more+

The buzz on big business

Audit by sampling

Auditing corporation tax returns can be a very lengthy, time-consuming process. Using sampling, with the taxpayer's consent, is a great tool for efficiently addressing an audit issue, while minimizing intrusion in a taxpayer's business. / more+

Corrections to November Tax News

Two articles in the November issue contained errors: "2006 Legislative wrap-up," and "California's new filing requirements for registered domestic partners." Make sure you read the corrections for these two articles. / more+