Multistate Audit Procedures Manual

CALIFORNIA FRANCHISE TAX BOARD Internal Procedures Manual Page 1 of 21Multistate Audit Procedures Manual 12000 REVENUE AGENT'S REPORT (RAR) MAPM 12010 RAR - General Information MAPM 12020 RAR Received In The Field MAPM 12030 Information Copies To IRS MAPM 12040 Request For Federal Returns and/or Audit Report MAPM 12050 Correlating The RAR With Taxpayer's File MAPM 12060 RAR - Audit MAPM 12065 Federal Adjustments with a California Tax Effect in Different Years MAPM 12070 Pending Federal MAPM 12080 RAR - Taxpayer Not Identified MAPM 12090 Recording RAR - Revenue MAPM 12100 RAR Indicator Codes MAPM 12110 Federal Adjustments Based On Copies Of Franchise Tax Board NPAs MAPM 12120 RAR - Protests 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 21Multistate Audit Procedures Manual 12010 RAR - GENERAL INFORMATION The California Revenue and Taxation Code and Internal Revenue Code contain reciprocal provisions permitting an exchange of information. Under these provisions, the department receives copies of Revenue Agent's Reports (RARs) from the Internal Revenue Service. The reports are associated with the corporation folders and then forwarded for audit. If the RAR is attached ...