Supreme Court of California

In affording the Franchise Tax Board (FTB) a four-year period of limitations in which to notify a taxpayer of a state tax deficiency assessment, Revenue and Taxation Code section 19057 does not establish an outermost time limit for notification by that agency in all circumstances. In the event the IRS intervenes and determines that a taxpayer's federal taxable income and tax liability are greater than reported in his or her federal return for a particular tax year, section 19059 or section 19060 provides an alternative period during which the FTB may notify the taxpayer of a deficiency assessment, the duration of which depends upon when or whether the taxpayer reports to the FTB the final results of the federal authorities' examination of their return.

Appellate Information

• Decided 06/08/2006
• Published 06/08/2006

Judges

• GEORGE, C.J.

Court

• Supreme Court of California

Counsel

• For Appellant:
  
• Eric M. Zolt, Los Angeles;  Bingham McCutchen, Vreeland Law Firm, Clayton J. Vreeland and Donald J. Kula, Los Angeles, for Plaintiffs and Appellants.


• For Appellees:
  
• Bill Lockyer, Attorney General, David S. Chaney, Assistant Attorney General, W. Dean Freeman, Michael R. Weiss, Gregory S. Price, William L. Carter and Amy J. Winn, Deputy Attorneys General, for Defendant and Respondent.