CA protective claim

[DTS]

Does anyone know what the deadline is or was for filing a protective claim in CA for refund of LLC gross tax assessment? I have looked on the FTB site and others, as well, but I cannot see a deadline. I will call FTB on Monday, but thought if anyone knew, you might tell me.

Thank you,

D

[DMICPA]

LLC Protective Claim

Here is some information you may find helpful.


LLC's that have not filed a protective claim may still file refund claims for all open years under the statute of limitations which would be 2005-2006. The claim may be faxed to the Franchise Tax Board in the form of a letter which would state "This letter constitutes a protective claim for refund for (name of LLC). No income attributable to California"

The letter must include the amount of the fee for which a refund is claimed for each year.

Fax the letter to :
916-845-8796

The LLC's managing member or representitive with a Power of Attorney must sign the letter, under penalty of Perjury.


No protective claims for 2007, or for years beginning on or after January 1, 2007 should be filed as there is no reason for them. The fee is now being calculated in accordance with both the Northwest and Ventas court decisions so, based on these court cases, there is no basis for requesting a refund.


Hope this helps. Good luck in trying to contact the FTB. They are hopelessly bogged down in budget problems and you may not get any help from them.

[DTS]

Dmicpa

Thank you for responding. Yes, phone call to the FTB was 40 minutes just to get through the other day. Last day to respond to a notice, so I had no choice.

This protective claim would be for '08, so I guess no need to file one. Is it your guess FTB will appeal this decision? Is there a site that gives a summary of this decision? All the info I read only noted the case and no particulars.

Thanks again,

D

[DMICPA]

Ftb

The FTB will appeal this case. That is my humble opinion based on their actions when they lose a case that will cost the State millions of dollars, especially now.

[DTS]

So...

a good idea to put one in since they are going to appeal? I would appreciate your thoughts, DMI.

Thanks,

D