FTB 985 - Audit Protest Appeals (The process)

State of CaliforniaFranchise Tax BoardAudit / Protest / Appeals( T h e p r o c e s s )Mission of the Franchise Tax BoardT a b l e o f C o n t e n t sThe purpose of the Franchise Tax Board (FTB) is to collect the proper amount of tax revenue, and operate other programs entrusted to us, at the least cost; serve the public by continually improving the quality of our products and services; and Introduction / 3perform in a manner warranting the highest degree of public confidence in our integrity, efficiency, and fairness.Before the Audit / 4Audit Procedures / 5 Statement of Principles of Tax AdministrationAfter the Audit / 10 The primary function of FTB is to administer the Revenue and Taxation Code. Tax policy for raising revenue is determined by elected officials. Protesting a Notice of Proposed With this in mind, it is the duty of FTB to carry out that policy by correctly applying Assessment / 11the laws enacted by the Legislature; to determine the reasonable meaning of various code provisions in light of the legislative purpose in enacting them; and to perform Board of Equalization Appealsthis work in a fair and impartial manner, with neither a government nor a taxpayer Process / 13point of view.At the heart of administration is interpretation of the Code. It is the responsibility Taxpayers’ Rights Advocate’s of each person in FTB, charged with the duty of interpreting the law, to try to find Services / 14the true meaning of the statutory provision ...