06/08/2017. Taxpayers Rights Advocate. Forms of Ownership. Responsibilities Filing Payment Formation Dissolution
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1 Taxpayers Rights Advocate Franchise Tax Board 1 Taxpayers Rights Advocate IRS-San Jose State University Small Business Tax Institute Susan Maples, CPA Taxpayers Rights Advocate Franchise Tax Board June 22, 2017 Taxpayers Rights Advocate Franchise Tax Board 2 Forms of Ownership Responsibilities Filing Payment Formation Dissolution Taxpayers Rights Advocate Franchise Tax Board 3 1
2 Offer in Compromise (OIC) For taxpayers who don t have and won t have (in the foreseeable future), the means to pay their non-disputed final tax liability OIC allows a taxpayer to offer a lesser amount for payment of a non-disputed final tax liability Taxpayers Rights Advocate Franchise Tax Board 4 Offer in Compromise Generally, FTB will accept an OIC if the offer represents the most the FTB can expect to collect with a reasonable period of time Each case is evaluated based on its own unique set of facts and circumstances Taxpayers Rights Advocate Franchise Tax Board 5 Preparation and Representation Taxpayers Rights Advocate Franchise Tax Board 6 2
3 Establish Relationship Process POA Process TIA Taxpayers Rights Advocate Franchise Tax Board 7 New Forms Taxpayers Rights Advocate Franchise Tax Board 8 New 540X Check the Box Amended Return Individual Returns Only Compatible with New Systems Faster Processing Potential E-file Includes Reconciliation Faster Processing Taxpayers Rights Advocate Franchise Tax Board 9 3
4 Top Ten Issues Personal Income Tax Penalties R&D Credit Basis Revenue Agents Reports Filing Status Business Entities Abusive Tax Avoidance Transactions (ATAT) Unity Business/Nonbusiness Income Water s-edge Market Based Sourcing Taxpayers Rights Advocate Franchise Tax Board 10 Fraud and ID Theft Request for Tax information and documents (4734D) and Request to Confirm Tax Return Filing (3904) What to do if you suspect ID Theft Contact Us Identity Theft Affidavit (form FTB 3552) Taxpayers Rights Advocate Franchise Tax Board 11 Communicate with FTB Dashboard MyFTB - Chat My FTB - Send a Message Ask a Legal Expert Call Taxpayers Rights Advocate Franchise Tax Board 12 4
5 New FTB Dashboard Time Frames: Know your wait time Returns / Refunds Payments Contact PIT / BE Web Pay / Check Hotlines/Chat/Mail Taxpayers Rights Advocate Franchise Tax Board 13 Communicate Communicate with FTBwith FTB MyFTB Chat Taxpayers Rights Advocate Franchise Tax Board 14 Communicate with FTB MyFTB send a message Can send up to 10 messages a day. Can attach documents up to 10MB each. Taxpayers Rights Advocate Franchise Tax Board 15 5
6 Communicate with FTB Ask a Legal Expert Taxpayers Rights Advocate Franchise Tax Board 16 Taxpayers Rights Advocate Susan Maples, CPA Why was the Taxpayer s Rights Advocate created? Taxpayers Rights Advocate s Responsibilities When Should I Contact The Taxpayers Rights Advocate? How can the Taxpayer s Rights Advocate assist you? Explanation of Taxpayers Rights Follow the Advocate on Taxpayers Rights Advocate Franchise Tax Board 17 Advocate Assistance On the Web Fax Call ftb.ca.gov search: Problem Mail FRANCHISE TAX BOARD EXECUTIVE AND ADVOCATE SERVICES MS A381 PO BOX 157 RANCHO CORDOVA, CA Taxpayers Rights Advocate Franchise Tax Board 18 6
7 Taxpayers Rights Advocate s Office Staff Lila Fedler Technical Assistant to the Advocate Lila Fedler Technical Assistant to the Advocate Lila.Fedler@ftb.ca.gov Taxpayers Rights Advocate Franchise Tax Board 19 Taxpayers Rights Advocate s Office Staff Marc Narlesky Technical Assistant to the Advocate Marc.Narlesky@ftb.ca.gov Taxpayers Rights Advocate Franchise Tax Board 20 Taxpayers Rights Advocate s Office Staff Chris Smith Tax Practitioner Liaison Chris.Smith@ftb.ca.gov Taxpayers Rights Advocate Franchise Tax Board 21 7
8 Taxpayers Rights Advocate Franchise Tax Board 22 8
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