Help with reporting abusive tax shelters

Statute of limitations (SOL)

We have 12 years after a taxpayer files a return to mail a Notice of Proposed Assessment (NPA) relating to an abusive tax avoidance transaction.

Forgot to send IRS Form 8886 or 8918

If you forgot to mail a copy of the Reportable Transaction Disclosure Statement (IRS Form 8886) or Material Advisor Disclosure Statement (IRS Form 8918) to us, mail the form as soon as possible.

Contact us about abusive tax shelters

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Mail

ABS 389 MS F340
Franchise Tax Board
PO Box 1673
Sacramento, CA 95812