Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Rules For Tax Appeals

Chapter 4. Appeals from Actions of the Franchise Tax Board


Rule 5444

5444. Hearing Summary.

(a) Preparing the Hearing Summary. Upon the scheduling and noticing of an oral hearing pursuant to section 5522.6, the Appeals Division will prepare a Hearing Summary and submit the Hearing Summary to the Chief of Board Proceedings. The Hearing Summary will contain:

(1) Sufficient facts, contentions, law, and evidence to enable the Board to conduct an informed oral hearing;

(2) The Appeals Divisionís recommendation for or against the adoption of a Formal Opinion under section 5452, if the Appeals Division determines that such a recommendation is appropriate;

(3) A discussion of the pre-hearing conference, if one was held, including any additional information, stipulations, and concessions resulting therefrom; and

(4) The Appeals Divisionís analysis and comments, including any questions posed to the parties.

(b) Except in the case of an appeal that involves a jeopardy determination, the Appeals Division will have at least 30 days in which to prepare and submit the Hearing Summary. The Chief Counsel may extend the time for submitting the Hearing Summary upon a showing of reasonable cause. Upon receipt of the Hearing Summary, the Chief of Board Proceedings will provide one copy to each party.

(c) Citation prohibited. Hearing Summaries may not be cited as precedent in any appeal or other proceeding before the Board.

Note: Authority cited: Government Code section 15606.

Reference: Revenue and Taxation Code sections 18533, 19043.5, 19045, 19047, 19048, 19084, 19085, 19087, 19104, 19324, 19331, 19333, 19334, 19335, 19343, 19345, 19346, and 20645.

History: 1. New section adopted 9-12-2007; effective 2-6-2008.

2. Amendments adopted November 19, 2013, effective April 1, 2014. The amendments deleted the subdivision designation "(a)", the title, and the first sentence from subdivision (a); moved the last sentence in subdivision (a) prescribing the contents of a Hearing Summary to after the first sentence in subdivision (b) so that there was no text left in subdivision (a), and reformatted the title, the first sentence, and the new second sentence in subdivision (b) as new subdivision (a); and reformatted the second, third, and fourth sentences of old subdivision (b) as new subdivision (b).