Franchise Tax Board “Practice and Procedures”

Want to know the California’s collection procedures are for delinquent taxes? Check out the “Collection Procedures Manual” here. Here is a list of topics in the Manual:

Introduction Section

Responsibility Section

Case Administration Section

Case Processing Section

Debtor Asset Location Section

Voluntary Case Resolution Section

Involuntary Case Resolution Section

Case Servicing Section

Special Processes Section


Are you being audited by the California Franchise Tax Board? Here is the audit manual so you don’t have to be surprised by what happen.

Is your partnership being audited? Read the partnership manual.

S corporations are an easy target for revenue collection. What is the Franchise Tax Board’s approach to the audit? Here is the S corporation manual.

Want additional help from a tax attorney? Call Mitchell A. Port at (310) 559-5259.