California – Form to Request Relief Available

SALT Report 2313 – The California Franchise Tax Board’s Taxpayer Advocate announced that Form FTB 3705, Request for Taxpayer Advocate Equity Relief, is now available online. The form can be used to request relief from interest, penalties, and fees that are attributable to any of the following events:

  • Erroneous action or erroneous inaction by the FTB in processing documents filed or payments made,
  • Unreasonable delay caused by the FTB, or
  • Erroneous written advice that does not qualify for relief under Revenue & Tax Code §21012

The Taxpayers’ Rights Advocate has the authority to grant relief if the taxpayer did not contribute to the error or delay in any significant way and relief is not otherwise available under the law, regulation, or FTB announcement.

For Further Information

California Franchise Tax Board – Ask the Advocate