California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2c - Contesting a Jeopardy Determination › Section 35032 - Review by the Assigned Section and Assignment of an Application for Administrative Hearing to Appeals Bureau for Appeals Conference

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Upon receipt of an application for
				  administrative hearing, the assigned section will promptly mail the taxpayer a
				  letter acknowledging receipt of the application and containing the contact
				  information for the applicable staff within the assigned section. The assigned
				  section will review the application in accordance with article 2A of this
				  chapter, and may find that no relief is warranted, or may find that one or more
				  of the following types of relief should be granted: that the sale of the
				  property will irreparably damage the applicant and that the property will not
				  be sold; that the property, or a portion thereof, be released to the applicant
				  or to the person from whom it was seized; or that the tax as determined is
				  excessive and that the amount of the determination be reduced accordingly.
				  Unless the taxpayer is satisfied with the findings of the assigned section, the
				  assigned section will forward the application to the Appeals Bureau for the
				  scheduling of an administrative hearing in accordance with regulations 35017
				  and 35018.
(b) An administrative
				  hearing will be scheduled and held as provided in article 8 of this chapter for
				  the scheduling and holding of an appeals conference. The Appeals Bureau may
				  find that no relief is warranted, or may find that one or more of the following
				  types of relief should be granted: that the sale of the property will
				  irreparably damage the applicant and that the property will not be sold; that
				  the property, or a portion thereof, be released to the applicant or to the
				  person from whom it was seized; or that the tax as determined is excessive and
				  that the amount of the determination be reduced accordingly.
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,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6538.5,
						7700.5,
						8828.5,
						30243.5,
						38435,
						43352,
						45353,
						46303,
						50120.3,
						55103
						and
						60333,
						Revenue and Taxation Code.