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Business Taxes Law Guide—Revision 2024
California Department of Tax and Fee Administration
Title 18. Public Revenues
Division 5. California Department of Tax and Fee Administration
Chapter 1. Appeals
Article 2C. Contesting a Jeopardy Determination
Rule 35032
35032. Review by the Assigned Section and Assignment of an Application for Administrative Hearing to Appeals Bureau for Appeals Conference.
Reference: sections 6538.5, 7700.5, 8828.5, 30243.5, 38435, 43352, 45353, 46303, 50120.3, 55103 and 60333, Revenue and Taxation Code.
(a) Upon receipt of an application for administrative hearing, the assigned section will promptly mail the taxpayer a letter acknowledging receipt of the application and containing the contact information for the applicable staff within the assigned section. The assigned section will review the application in accordance with article 2A of this chapter, and may find that no relief is warranted, or may find that one or more of the following types of relief should be granted: that the sale of the property will irreparably damage the applicant and that the property will not be sold; that the property, or a portion thereof, be released to the applicant or to the person from whom it was seized; or that the tax as determined is excessive and that the amount of the determination be reduced accordingly. Unless the taxpayer is satisfied with the findings of the assigned section, the assigned section will forward the application to the Appeals Bureau for the scheduling of an administrative hearing in accordance with regulations 35017 and 35018.
(b) An administrative hearing will be scheduled and held as provided in article 8 of this chapter for the scheduling and holding of an appeals conference. The Appeals Bureau may find that no relief is warranted, or may find that one or more of the following types of relief should be granted: that the sale of the property will irreparably damage the applicant and that the property will not be sold; that the property, or a portion thereof, be released to the applicant or to the person from whom it was seized; or that the tax as determined is excessive and that the amount of the determination be reduced accordingly.
History—New regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019. (The regulation incorporates provisions from regulation 5229 in division 2.1.)
Note.—Authority cited: Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; sections 7051, 8251, 9251, 30451, 34013, 38701, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code.