In December 2017, the three-member Franchise Tax Board adopted Resolution 2017-01 limiting ex-parte communications between petitioners, their representatives, FTB staff, and board members pending an appeal of a petition under 18 Cal. Code Regs. §25137 (pertaining to apportionment). Guidelines regarding this resolution were recently released, which outline:
- The general process for a §25137 petition and the application of Resolution 2017-01;
- The definition of ex-parte communication;
- When communication between the parties listed in the Resolution is permitted; and
- Recording any ex-parte communications that inadvertently occur.