FTB Written Advice
Requests for written advice must include the name of the taxpayer and an identification number (social security number, corporation number or federal employer identification number). Requests require a complete statement of all the facts regarding the transaction or activity. Taxpayers or their tax representatives requesting written advice on behalf of a client must include a legal analysis and cite the authority for their position. In some cases, tax may be cancelled if the advice is requested and received prior to taking the contemplated action. (Rev. & Tax. Code Sec. 21010)
The FTB will not issue written advice under certain conditions:
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Sections of law where state and federal law are the same.
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Questions of fact (residency, unity)
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Issues that are currently in audit, protest, appeal, settlement or litigation.
Refer to Franchise Tax Board Notice 2009-8 for more detail on how the Board provides written advice to taxpayers. This document is available on the FTB web site at: https://www.ftb.ca.gov/tax-pros/law/ftb-notices/2009-08.pdf