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2005 Tax Amnesty - Protective Claims

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  1. I filed a protective claim and paid an estimated amount of additional tax due by March 31, 2005. How do I find out the status of my claim?
  2. If I filed a protective claim, when will the audit of my tax return be finished?
  3. How frequently will the Franchise Tax Board follow up where a federal audit is pending?
  4. How can I get my cash deposit returned to me?

1. I filed a protective claim and paid an estimated amount of additional tax due by March 31, 2005. How do I find out the status of my claim?

We have been contacting taxpayers who filed protective claims. If we have not contacted you, call us at (916) 845-6139.

2. If I filed a protective claim, when will the audit of my tax return be finished?

We are committed to completing protective claim audits by May 2006. Exceptions to these timeframes may include taxpayer requests for additional time, pending federal adjustments, or abusive tax shelter issues. In these cases, every effort will be made to complete the audit as quickly as possible and within the Taxpayers' Bill of Rights timeframes.

State issues become final by your acceptance of any proposed state adjustments, settlement agreement, or Board of Equalization appeal decision. At that time, your protective claim payment will be applied to satisfy the liability. If an additional balance remains on your account, we will contact you on whether to return the balance or continue holding the money for a future assessment. If we do not contact you and you have an excess balance on your account, call us at (916) 845-6139.

3. How frequently will the Franchise Tax Board follow up where a federal audit is pending?

If you notified us of a pending federal audit, we will annually follow-up with you to check the status of that audit. If you receive a final federal determination letter, you should contact us within 15 days to ensure that your claim is quickly resolved. If you are unsure who is handing your claim, call us at (916) 845-6139.

4. How can I get my cash deposit returned to me?

If you do not have a final liability, you may have your cash deposit returned at any time by requesting a refund in writing. Please include "PC REFUND REQUEST" at the top of your correspondence and send your request to:

FRANCHISE TAX BOARD
389AMN - PROTECTIVE CLAIM
PO BOX 942867
SACRAMENTO CA 94267-8888

Your refund will be processed within 45 days. Please remember, if we return any excess funds, and there is a subsequent assessment for that tax year, the post amnesty penalty may apply. (California Revenue and Taxation Code Section 19777.5(a)(2)).