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FTB releases communication guidelines

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.

The Resolution can be viewed here, and the guidelines are here.