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Call to hotline yields faster results than attaching letter to tax return

Special hotline here to help practitioners

The best way to receive specific answers to your clients' questions about their tax return or other information requiring timely action is to contact our Tax Practitioner Hotline at (916) 845-7057.

Don't attach a letter to your clients' tax return. Often these letters are not answered until they have traveled through our entire return processing process and are ultimately re-routed to the Taxpayer Service Center for reply.

This can take many weeks and sometimes the letters are inadvertently filed without a reply.

The only exception to this is if the letter provides an explanation for some information contained in the return.

In most cases, your questions can be immediately answered when you talk with a customer service representative from our Tax Practitioner Hotline on the telephone. If you need to furnish us with information, you can send it via fax to the Hotline.

Our average turn-around time for responding to fax queries is seven business days. Compare that to our typical 21day turnaround time for mail sent via the postal service.

Our Tax Practitioner Hotline is open from 8 a.m. to 5 p.m., Monday through Friday. You can send us a fax 24 hours a day, seven days a week, at (916) 845-6377.

Ask the Advocate
picture of Debbie Newcomb Taxpayer Advocate
Debbie Newcomb
Taxpayer Advocate

What should my clients do to terminate their corporation?

Once the corporation decides to terminate its existence or withdraw from doing business in California, they must file the following forms with the Secretary of State:

• A Certificate of Dissolution (domestic);
• A Certificate of Surrender (foreign); and
• Form FTB 3555, Assumption of Tax Liability/Request for Tax Clearance Certificate.

And if their shareholder approval is less then 100 percent they must also file a Certificate of Election to Wind up and Dissolve.

When the Secretary of State receives the Certificate of Dissolution with FTB Form 3555, the corporation's powers, rights and privileges cease except for the purpose of winding up its affairs, and they will mail us the Assumption of Tax Liability. We will then either issue a tax clearance or notify the corporation what additional forms and or payments are necessary to obtain a tax clearance. The Tax Clearance Certificate cannot be issued until the corporation has all of its forms filed and taxes paid.

Continued on page 5

Delivery services need correct FTB address

Please advise your clients that tax returns and correspondence addressed to our Butterfield Street address are at risk of being delayed, miss-sorted or returned to the sender because the United States Postal Service does not deliver mail to that street address.

If you or your clients need to use a private delivery service in order to file a return or to make timely payment, address it to:

Franchise Tax Board
Sacramento, CA 95827

Otherwise, use the address provided on our correspondence and publications.

You can find a list of mailing addresses in various California tax booklets, the California Package X and on our website at

Key telephone numbers for practitioners only

We are redesigning the Franchise Tax Board Information Directory to make it easier to use and better aligned with tax practitioners' needs.

In the meantime, we urge you to take advantage of the many tax practitioner services we've implemented to aid you in doing business with us.

Tax Practitioner Hotline
Telephone (916) 845-7057
Fax (916) 845-6377
Personal Income Tax Collection
Fax (916) 845-0494
Business Entities Collection
Fax (916) 845-0145
FTB e-file Help Desk
Telephone (916) 845-0353

January/February 2001

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