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California Enacts New FTB and BOE Penalties Affecting Pending Audits, Protests, Appeals and Settlements

California corporate and individual taxpayers with pending audits, protests, appeals or settlement proceedings with the California Franchise Tax Board (FTB), or with comparable proceedings pending with he California State Board of Equalization (BOE) should pay particular attention to new penalties recently enacted by the Legislature and Gov. Arnold Schwarzenegger as part of California’s new amnesty program.

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