Discussion:California Protective Claim
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| Revision as of 19:04, 27 May 2009 KatieJ (Talk | contribs) (Dingo, I don't k) ← Previous diff |
Current revision Dingodile (Talk | contribs) (Thank you Katie,) |
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| I believe if you file a claim for refund on a ground that has not been finally adjudicated, the FTB is under no obligation to hold the claim waiting for somebody else to file suit. Instead, you'll have to sue for the refund in Superior Court and be the lead case. I don't think the FTB is legally obliged to hold a claim pending resolution of litigation that has been filed, but usually they will agree to do so. }} | I believe if you file a claim for refund on a ground that has not been finally adjudicated, the FTB is under no obligation to hold the claim waiting for somebody else to file suit. Instead, you'll have to sue for the refund in Superior Court and be the lead case. I don't think the FTB is legally obliged to hold a claim pending resolution of litigation that has been filed, but usually they will agree to do so. }} | ||
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| + | {{ForumReplyPost|UserID=Dingodile|Date=27 May 2009|Text=Thank you Katie, that's pretty much the conclusion I've reached. I appreciate your input.}} | ||
Current revision
Discussion Forum Index --> Advanced Tax Questions --> California Protective Claim
Discussion Forum Index --> Tax Questions --> California Protective Claim
| 27 May 2009 | |
| I've been retained to examine whether a denial of a protective claim on the grounds that he contingency described was not appropriate is valid. However, I can't seem to find any statute or regulation that defines protective claims or indicates what types of contingencies are appropriate for protective claims. I've only found FTB public bulletins regarding the LLC fee or amnesty. I'm wondering if any such statute exists or if protective claims are merely an administrative remedy? Any insight would be helpful. Thank you. | |
| 27 May 2009 | |
| Dingo, I don't know of anything in the California law or regs that specifically defines a "protective" claim for refund. Sometimes the FTB issues a notice authorizing the filing of protective claims pending the resolution of particular litigation, such as the LLC fee or the amnesty penalty. If you follow the instructions, the FTB agrees not to act on your claim until the litigation is resolved.
I believe if you file a claim for refund on a ground that has not been finally adjudicated, the FTB is under no obligation to hold the claim waiting for somebody else to file suit. Instead, you'll have to sue for the refund in Superior Court and be the lead case. I don't think the FTB is legally obliged to hold a claim pending resolution of litigation that has been filed, but usually they will agree to do so. | |
| 27 May 2009 | |
| Thank you Katie, that's pretty much the conclusion I've reached. I appreciate your input. | |
