What is the default rule when the CA FTB does not have a rule about an issue? Is the default rule the IRS rule? Thank you

Asked almost 2 years ago - Long Beach, CA

The Internal Revenue Manual has a rule that covers my issue but the California Franchise Tax Board does not address my issue. So in this case is the default rule the IRS rule? For example, does Calfornia have a law that says the taxpayer starts with federal adjusted gross income and adjustments are made pursuant to California tax law?

Attorney answers (3)

  1. Evan A Nielsen

    Contributor Level 18


    Lawyers agree

    Answered . If there is no CA rule regarding a matter, the FTB will likely look to the IRS manual for input but will NOT rely on the IRS position as a default and will ultimately make a determination that suits its purposes of collecting revenues for the State.

    Evan A. Nielsen is licensed to practice law in California. The information provided here is for educational... more
  2. Bruce Allan Wilson

    Contributor Level 15


    Lawyers agree

    Answered . You may want to clarify the facts here so a valid response can be given.

    Generally, CA makes its own tax rules as related to what changes/adjustments need to be made to your tax return to comply with CA law.


  3. Curtis Lamar Harrington Jr

    Contributor Level 20


    Lawyer agrees

    Answered . Its not just rules, its analogies to and similarities with other similar rules, and then there are cases, and state court rulings, federal rulings interpreting the rules, BOE holdings, State Court Holdings, and much more.

    Your question is in the abstract and because it is, I have no way to help you with a meaningful answer.

    Curt Harrington Patent & Tax Law Attorney Certified Tax Specialist by the California Board of Legal... more

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