Multistate Audit Procedures Manual

CALIFORNIA FRANCHISE TAX BOARD Internal Procedures Manual Page 1 of 23Multistate Audit Procedures Manual 18000 AUDIT TOOLS MAPM 18010 Telephone Calls MAPM 18020 Facsimile Usage (Fax) MAPM 18025 Power of Attorney MAPM 18030 Taxpayer Requests Copy Of Corporation Return MAPM 18040 Taxes Administered - Franchise Tax Non-Qualified Corporations MAPM 18050 Corporation Identification Number MAPM 18060 Common FTB Addresses MAPM 18070 Express Mail MAPM 18080 Research Procedures MAPM 18090 Outsearch MAPM 18100 Research And Reference Guide 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 23Multistate Audit Procedures Manual 18010 TELEPHONE CALLS Auditors are required to answer telephone calls. The calls may be either a general question concerning the application of the California Revenue and Taxation Code or inquiries concerning a problem involving a specific taxpayer. NOTE: WE DO NOT ACCEPT COLLECT CALLS. In the case of general questions, the auditor will normally be able to answer the question that is being asked; however, if not certain of the correct answer, refer the call to the appropriate unit. If the caller's question cannot be referred to a specific unit, refer the ...