California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 4b - Other Requests for Relief of Penalties and Interest › Section 35054 - Acknowledgement and Review of a Request for Relief Separate from a Petition or Claim

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A
				  request for relief that has been assigned pursuant to regulation 35053,
				  subdivision (b), will be reviewed as provided in this regulation.
(b) The assigned section will review the
				  request for relief, and may request additional information from the taxpayer.
				  When the assigned section completes its review and determines whether the
				  request should be granted, denied, or granted in part and denied in part, the
				  assigned section will mail its findings to the taxpayer. Where the assigned
				  section denies the request, in whole or in part, the letter will explain that
				  the taxpayer may request reconsideration by the Deputy Director if the taxpayer
				  mails a request for reconsideration to the assigned section within 30 days of
				  the date of the letter. If the taxpayer does not submit a timely written
				  request for reconsideration, the assigned section's findings as stated in the
				  letter become final.
(c) If the
				  taxpayer mails a timely request for reconsideration, the Deputy Director will
				  reconsider the findings of the assigned section, and will mail the taxpayer a
				  letter containing his or her decision. If the Deputy Director's decision is to
				  deny the requested relief, in whole or in part, the Deputy Director's letter
				  will state that the taxpayer may appeal the Deputy Director's decision by
				  mailing a request for appeals conference to the assigned section within 30 days
				  of the date of the Deputy Director's letter. The letter will also explain that
				  a request for an appeals conference may be granted or may be denied. If the
				  taxpayer does not submit a timely written request for appeals conference, the
				  Deputy Director's decision becomes final.
(d) If the taxpayer requests an appeals
				  conference, the assigned section will notify the taxpayer whether an appeals
				  conference is granted or denied. If the request for an appeals conference is
				  granted, the request for relief will be forwarded to the Appeals Bureau for the
				  scheduling of an appeals conference. If the request for an appeals conference
				  is denied, the Deputy Director's decision becomes final.
1. New
					 section filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018,
					 No. 12). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
2. New section
					 refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38).
					 Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. New section
					 refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No.
					 51). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section filed 3-19-2019; operative
					 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA
					 pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						40171,
						41128,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6074,
						6592,
						6593,
						6593.5,
						6596,
						7657,
						7657.1,
						7658,
						7658.1,
						7726,
						7727,
						8877,
						8878,
						8878.5,
						8879,
						30282,
						30283,
						30283.5,
						30284,
						38452,
						38453,
						38454,
						38455,
						40102,
						40103,
						40103.5,
						40104,
						41096,
						41097,
						41097.5,
						41098,
						43157,
						43158,
						43158.5,
						43159,
						45155,
						45156,
						45156.5,
						45157,
						46156,
						46157,
						46157.5,
						46158,
						50112.2,
						50112.3,
						50112.4,
						50112.5,
						55044,
						55045,
						55046,
						55046.5,
						60209,
						60210,
						60211,
						60212,
						60361
						and
						60361.5,
						Revenue and Taxation Code.