California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 4 - Briefing Schedules and Procedures › Article 2 - General Briefing Schedule for Innocent Spouse Appeals › Section 30316 - Conformity with Federal Action

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If, prior to a Panel's Opinion on the appeal, any party to
					 an income tax appeal receives notification that the requesting spouse has been
					 granted relief under Internal Revenue Code section
					 6015, the following procedures
					 will apply in addition to the other procedures set forth in this
					 Article:
(a) Federal action. The party
				  who receives notification that relief has been granted under Internal Revenue
				  Code section
				  6015 must submit proof of such
				  notification to OTA as soon as is practical.
(b) Notification to other parties. Regardless
				  of whether the non-requesting spouse has joined the appeal, the Agency must
				  confirm that it provided notice to the non-requesting spouse of the federal
				  grant of innocent spouse relief. Not later than 30 days from the date of the
				  notification, FTB and the non-requesting spouse may provide "information that
				  indicates that relief should not be granted," as that phrase is defined in
				  Revenue and Taxation Code section
				  18533,
				  subdivision (i)(2).
(c) Additional
				  briefing or evidence. If FTB and/or the non-requesting spouse provides
				  information as permitted by subdivision (b), the requesting spouse may submit
				  an additional brief or evidence. If FTB did not provide information as
				  permitted by subdivision (b), it may also submit an additional brief or
				  evidence. Additional briefs or evidence must be submitted not later than 30
				  days from the date OTA acknowledges receipt of the information described in
				  subdivision (b). Any brief or evidence submitted pursuant to this subdivision
				  may only address points of disagreement with the information submitted pursuant
				  to subdivision (b). If this regulation becomes applicable after the briefing
				  schedule has concluded, then briefing will be reopened for the purpose of
				  complying with this regulation, and any hearing or Opinion will be postponed as
				  appropriate.
(d) Briefing schedule.
				  If a party receives notification that relief has been granted under Internal
				  Revenue Code section
				  6015, then the briefing schedule
				  will not be concluded until the requirements of this regulation are satisfied.
				  If a party receives notification that relief has been granted under Internal
				  Revenue Code section
				  6015 after the briefing schedule
				  has concluded, then briefing will be reopened to comply with this regulation
				  and any hearing or Opinion will be postponed as appropriate.
(e) Limitation. This regulation shall only
				  apply to appeals from notices that grant or deny, in whole or in part, innocent
				  spouse relief pursuant to Revenue and Taxation Code sections
				  18533
				  or
				  19006.
1. New
					 section filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section
					 15679(b),
					 this action is exempt from OAL review. Submitted to OAL for filing and printing
					 only pursuant to Government Code section
					 11343.8
					 (Register 2019, No. 1).
2. Amendment of section and NOTE filed
					 3-1-2021; operative 3-1-2021. This action is exempt from OAL review pursuant to
					 Government Code section
					 15679(b).
					 Submitted to OAL for filing and printing only pursuant to Government Code
					 section
					 11343.8
					 (Register 2021, No. 10).
3. Amendment of subsection (c) filed
					 6-26-2023; operative 6-30-2023. This action is exempt from the Administrative
					 Procedure Act pursuant to Government Code section
					 15679(b).
					 Submitted to OAL for filing and printing only pursuant to Government Code
					 section
					 11343.8
					 (Register 2023, No. 26).
Note: Authority cited: Sections
						15676.2,
						15679 and
						15679.5,
						Government Code. Reference: Sections
						22973.1,
						22977.2
						and
						22979,
						Business and Professions Code; Sections
						15672,
						15674,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						18533,
						19006,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345
						and
						19346,
						Revenue and Taxation Code.