Franchise Tax Board

General Tax Audit Manual - Table of Contents

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FTB's Mission & Principles

1000 INTRODUCTION
2000 AUDIT OBJECTIVES
3000 CONFIDENTIALITY AND DISCLOSURE
4000 PRE-AUDIT ANALYSIS
5000 OPENING A CASE
6000 RESEARCH
7000 WORKING A CASE/CASE UNIT
8000 PASS CORRESPONDENCE SECTIONS
9000 CORRESPONDENCE (TAXPAYER COMMUNICATION)
10000 STATUTE OF LIMITATIONS
12000 POWER OF ATTORNEY - FORM FTB 3520
13000 CLOSING A CASE/CASE UNIT
13500 REVENUE CODES / WORKLOAD CODES
14000 REVIEW
15000 SETTLEMENT
16000 POST AUDIT ACTIVITY
17000 TIMEKEEPING
18000 REPORTS
19000 REQUESTING A PASS LAPTOP
20000 GTA PROGRAM PROCEDURES
20500 PENALTIES

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