Multistate Audit Procedures Manual

CALIFORNIA FRANCHISE TAX BOARD Internal Procedures Manual Page 1 of 28Multistate Audit Procedures Manual 10000 CLAIMS, REFUNDS & OVERASSESSMENTS MAPM 10010 Claims MAPM 10020 Claims - Statute Of Limitations MAPM 10030 Audit Procedures And Claim Recommendations MAPM 10040 Refunds, Cancellations And Overassessments MAPM 10050 Claims – RARs And Pending Federal MAPM 10060 Offset Cases MAPM 10070 Barred Offset - R&TC Section 19314 MAPM 10080 Abatement/Refund Of Tax And Penalties * * * * * * * * * * * MAPM 10090 Erroneous Refund MAPM 10100 Claims Control System MAPM 10110 Appeals From Claim Denials – Procedures NOTE: ((* * *)) = Indicates confidential and/or proprietary information that has been deleted. The information provided in the Franchise Tax Board's internal procedure manuals does not reflect changes in law, regulations, notices, decisions, or administrative procedures that may have been adopted since the manual was last updated. CALIFORNIA FRANCHISE TAX BOARD Internal Procedures Manual Page 2 of 28Multistate Audit Procedures Manual 10010 CLAIMS Corporation claims for refund (claims) are processed through Business Entities Audit Technical Support (BES) and Multistate Audit (MSA). These two sections work closely together in managing the corporate claims workload to ensure that claims are resolved according to the Taxpayer Bill of Rights (TBOR) legislation enacted in 1988. According to R&TC Section 21010, the FTB is ...