As is required under Revenue and Taxation Code (RTC) 21006(a)(2), every year, the Franchise Tax Board allows the general public to make requests for changes to laws, policies and/or procedures that pertain to FTB.
I participated in the December 2022 meeting by submitting a set of requests in writing on November 29, 2022 and an oral request of the same items at the meeting held on December 8, 2022.
On January 31, 2023, FTB provided a written response to my request. For Item #4, they stated “FTB will provide you with a supplemental response by February 28, 2023, or sooner.”
On February 2, 2023, I sent my own response to FTB’s written response. In it, I stated:
“For the items that FTB has failed to address (items #4, #5, #6), I will await FTB’s supplemental response that FTB stated will be provided on or before February 28, 2023. In that response, I expect:
- Clarification of FTB’s statement for item #5: “The timing of when the payments are applied may vary based on how the payments are made, the number of taxpayers the payment is made on behalf of, the method of payment, and whether additional information is needed to apply to the correct amount to the taxpayer’s account.” This clarification should include the policies and procedures for each and every one of those situations listed and clarify exactly when the payments are applied in each of those scenarios.
- Also for item #5, please clarify FTB’s exact definition of “immediately applied.” In layman vernacular, “immediately applied” means that the funds are applied upon receipt. Since FTB states under the section titled “immediately applied” that “the timing of when the payments are applied varies,” clearly, FTB’s definition of “immediately applied” is not the same as layman’s terms.
- In item #6, FTB failed to address the issue that I asked about. I asked for full disclosure of policies and procedures regarding the withholding of payments and portions of payments for the purpose of calculating interest. As is typical, FTB pretended as if I had asked a different question than I did. I expect the information that I requested to be provided along with all of the other withholding policies and procedures.
As FTB had promised, on February 27, 2023, FTB sent a supplemental response with more information. FTB did not provide the majority of the information that I had specifically requested clarification on.
I intend to demand accountability for this failure to disclose FTB policies and procedures, especially since it appears that FTB has failed to disclose this information in order to hide bona fide criminal activities. I will keep you posted on how I proceed with holding the individuals conspiring to cover up the crimes accountable.