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Tax News
Nonfiler notices mailed in December

In December we began mailing approximately 700,000 notices to people that we believe should have filed personal income tax returns for the 2005 tax year.

We mailed 80,000 notices on December 26, 2006. Here are the projected mail volumes and mailing dates for the 2005 tax year Request, or Demand for Tax Return notices:

Mail Dates
Volumes
01/02/07
96,000
01/16/07
90,000
01/22/07
90,000
01/29/07
60,000
02/05/07
50,000
02/13/07
50,000
02/20/07
40,000
02/26/07
40,000
03/12/07
30,000
03/26/07
30,000
05/21/07
50,000

Every year, we receive income information, e.g., wages, interest, sale of stock, and information that indicates that a person may have a requirement to file a tax return, e.g., occupational license, city business tax license, federal tax return filed from a California address. We match this information against our records, and mail a notice to taxpayers who have not filed a tax return. First time nonfilers and people who haven't had a noncompliance issue in the last four years will receive a Request for Tax Return notice. Repeat nonfilers will receive a Demand for Tax Return notice. Nonfilers who do not file the necessary tax return(s) after getting a Request or Demand notice from us, will receive a Notice of Proposed Assessment.

Power of Attorney

If we identify your client as a nonfiler, we will automatically send you a copy of the original notice, provided you have filed a valid Power of Attorney with us for the 2005 tax year. Visit our POA Webpage to complete and submit a power of attorney.

Protecting confidential information

To comply with SB 25 (Stats. 2003, Ch. 907), we will no longer print Social Security Numbers (SSN) on filing enforcement notices. When responding to filing enforcement notices, you will need to provide any SSNs that were used on filed returns, including any changes to SSNs.

Filing enforcement - What's new for tax year 2005

We will be using several new income sources in the filing enforcement process for the 2005 tax year. Because of these new sources, we may contact some of your clients this year for the first time. The new income sources are:

  • City business tax information identifies individuals who hold a business license. Cities currently participating in the program include Beverly Hills, Camarillo, Ceres, Corona, Huntington Beach, Lancaster, Newport Beach, Pasadena, San Diego, and Santa Barbara.
  • The California Department of Social Services and community care licensing information identifies potential nonfilers involved in providing care at a licensed facility.
  • The Board of Equalization motor fuel information identifies individuals who have requested a license to transport motor fuel on California highways.
  • Alcoholic Beverage Control information identifies individuals who have requested a permit to sell alcohol in California.

Use our Website

We encourage you to use our Website to resolve many of your clients' return filing issues. Review the services available on our secure Website at www.ftb.ca.gov/inc.

After entering the Website, type in the unique notice number located above your client's name and address on the letter. A menu will be displayed, from which you can:

  • Request additional time to respond to the notice.
  • Close the case if your client filed under a Social Security Number different than the one we have on file.
  • Close the case if your client does not have a filing requirement (you will be prompted to answer some questions). This feature is used for situations such as:
    • Your client was a nonresident but filed a federal return with a California address for the tax year in question
    • Your client held an active California occupational license or city business tax license but did not do business during the tax year.

Contact us

  • Email and phone - You may use the secure email feature on our Website to ask questions or provide information to us. Our Website and Interactive Voice Response (IVR) phone systems are available seven days a week, 24 hours a day for your convenience. Our IVR phone number is (866) 204-7902. Our secure email address is Filing.Enforcement@ftb.ca.gov
  • Written and fax communication - If you prefer to respond to our notices in writing, or by sending a fax, see instructions for these options on the notice.