FTB First-Time Abatement Proposed

The Franchise Tax Board has proposed a bill which would provide penalty relief for taxpayers who fail to timely file a tax return or fail to timely pay an income tax liability. This relief would be available for individuals and corporations and would mirror the federal program offered by the IRS. If enacted in 2014, the program would be available for requests made on or after January 1, 2015.

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