Representation Before the California Franchise Tax Board

On: May 10, 2023

Where can I find someone to represent me?  If you are in California, or outside of the state, you can find experienced and qualified representatives to represent you before the California Franchise Tax Board.  One company located in California is the Leading Tax Group where you can work with a former IRS attorney who can take on your case to resolve the tax issue. You may need to sign a power of attorney, or tax information authorization. The power of attorney gives the representative the authority to look at your account, contact the department directly, send and receive information and represent you on your behalf. You can sign a power of attorney for an individual or business tax return.

Can anyone be appointed as my representative?  The California Power of Attorney form allows for a certified public accountant, attorneys, enrolled agents, and only individuals may be named as representatives. For each one, they enter on the form their license number, bar number or preparer tax identification number. The POA only establishes the relationship between the individual and the representative, not the organization in which the representative works. A primary representative would be entered on the form. The power of attorney authorization must indicate the tax year, tax form and authorizations granted. The California Franchise Tax Board representation for the taxpayer is an important decision and knowing that your personal or business tax records, tax returns, and correspondence can be with a trusted individual makes all the difference in the resolution of the case.

Can my tax professional access my Franchise Tax Board account online?  If you agree and sign the power of attorney form and the representative has a MYFTB account, they will have online access to the individual or business account information once the power of attorney is approved. The power of attorney can request full online access to both personal and business tax returns. The taxpayer should be aware that it may take up to 3 weeks to review and process the POA declaration, so to act more quickly the form can be submitted electronically directly to the California Franchise Tax Board.

When does my power of attorney expire?  The California power of attorney generally expires six years from the date the POA declaration is signed. It will remain in effect until one of the following occurs: a power of attorney revocation is filed, or the power of attorney relationship is revoked online in www.MyFTB.com.

What is a Fiduciary? A fiduciary stand in the position of an individual and acts as the individual, not as a representative. To authorize an individual to receive confidential tax information on behalf of the individual, estate, or trust, the fiduciary must file form FTB 3520-PIT, and include supporting documents establishing the fiduciary’s authority, such as a certificate of trustee (as provided by Probate Code section 15603), court order, governing instrument, or letters issued by a court (as provided by Probate Code sections 2310 or 8405). If federal Form 56, Notice Concerning Fiduciary Relationship, is required to be filed with the IRS, attach a copy to form FTB 3520-PIT, with supporting documents.

How is my representative notified when notices are sent for my account?  POA representatives who provide a valid email address on the POA Declaration will receive electronic notifications each time we send a notice to one of their clients. Representatives with a www.MyFTB.com  account, who do not provide an email address, will be able to view the notices for their clients. However, the representative will not receive a notification when a notice is issued. You must provide paper copies of notices to representatives who are not able to register.