Multistate Audit Procedures Manual

CALIFORNIA FRANCHISE TAX BOARD Internal Procedures Manual Page 1 of 27Multistate Audit Procedures Manual 14000 BANKRUPTCY MAPM 14010 Bankruptcy Unit MAPM 14020 Identifying A Taxpayer In Bankruptcy MAPM 14030 Bankruptcy Types MAPM 14040 Important Dates & Periods MAPM 14050 Prior Bankruptcy Law MAPM 14060 Current Bankruptcy Law MAPM 14070 Prompt Audit Requests MAPM 14080 Statute Of Limitations MAPM 14090 Petition Number MAPM 14100 Audit Bankruptcy Procedures MAPM 14110 Application Of Franchise Tax MAPM 14120 Penalties MAPM 14130 Tax Notice Procedures-Prior Bankruptcy Law MAPM 14140 Tax Notice Procedures-Current Bankruptcy Law MAPM 14150 Post NPA - Out Of State Protest Cases MAPM 14160 Tax Notice Worksheet (NPA, NOA NOD) MAPM 14170 Bankruptcy Correspondence - Protested NPAs, Other Non-Final NPAs MAPM 14180 Bankruptcy Correspondence - Final NPAs MAPM 14190 Combined Report Procedures 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 27Multistate Audit Procedures Manual 14010 BANKRUPTCY UNIT Auditors may contact the Bankruptcy unit with questions regarding pending audits on bankrupt debtors or to obtain advice from the Bankruptcy unit staff about case information about ...