{"id":3070,"date":"2022-05-07T21:47:39","date_gmt":"2022-05-07T21:47:39","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=3070"},"modified":"2022-05-20T23:47:07","modified_gmt":"2022-05-20T23:47:07","slug":"revenue-and-taxation-code-rtc-19179","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-19179\/","title":{"rendered":"Revenue and Taxation Code &#8211; RTC 19179"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l2wea9yn-9e728b71ffd9894914ca45c54c4aedb5\">\n#top .av-special-heading.av-l2wea9yn-9e728b71ffd9894914ca45c54c4aedb5{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l2wea9yn-9e728b71ffd9894914ca45c54c4aedb5 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l2wea9yn-9e728b71ffd9894914ca45c54c4aedb5 .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l2wea9yn-9e728b71ffd9894914ca45c54c4aedb5 av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>California<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Revenue and Taxation Code &#8211; RTC \u00a7 19179<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-av_textblock-e878f05c31dff72941bf1e49a00d9ff5 '  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.avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #searchsubmit{\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchsubmit_wrapper{\nbackground-color:#edae44;\n}\n<\/style>\n<div  class='avia_search_element av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><search><form action='https:\/\/crowdsourcelawyers.com\/california-statutes\/' id='searchform_element' method='get' class='' data-element_id='av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad' ><div class='av_searchform_wrapper'><input type='search' value='' id='s' name='s' placeholder='Search CA statutes' aria-label='Search CA statutes' class='av-input-field ' required \/><div class='av_searchsubmit_wrapper '><input type='submit' value='Find' id='searchsubmit' class='button ' title='View results on search page' aria-label='View results on search page' \/><\/div><input type='hidden' name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l2weczob-35ab72e80a856619b5176369e2b1c2a8 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"row\">\n<div class=\"subsection\"><\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p><span class=\"added-material\">(a)<\/span>\u2002A penalty shall be imposed for filing a frivolous return and shall be determined in accordance with\u00a0<span class=\"cite\">Section 6702 of the Internal Revenue Code\u00a0<\/span>,\u00a0<span class=\"footnote-reference\">\u20091<\/span>\u00a0except as otherwise provided.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(b)<\/span>\u2002<span class=\"cite\">\u00a0Section 6702 of the Internal Revenue Code\u00a0<\/span>shall be applied to returns required to be filed under this part.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(c)\u2002<span class=\"cite\">\u00a0Section 6702 of the Internal Revenue Code\u00a0<\/span>is modified as follows:<\/span><\/p>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(1)(A)<\/span>\u2002By substituting\u00a0<span class=\"added-material\">the phrase<\/span>\u00a0\u201ctax imposed under Part 10 (commencing with\u00a0<span class=\"cite\">Section 17001\u00a0<\/span>), Part 11 (commencing with\u00a0<span class=\"cite\">Section 23001\u00a0<\/span>), or this part\u201d\u00a0<span class=\"added-material\">for<\/span>\u00a0the phrase \u201ctax imposed by\u00a0<span class=\"added-material\">this title<\/span>\u201d contained therein.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(B)<\/span>\u2002By substituting the phrase \u201cfrivolous or is based on a position that the Franchise Tax Board has identified as frivolous under\u00a0<span class=\"cite\">subdivision (d) of Section 19179\u00a0<\/span>\u201d\u00a0<span class=\"added-material\">for<\/span>\u00a0the term \u201cfrivolous\u201d contained therein.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(C)<\/span>\u2002By substituting the phrase \u201creflects a desire to delay or impede the administration of federal income tax laws as determined by the Secretary of the Treasury or the administration of the tax imposed under Part 10 (commencing with\u00a0<span class=\"cite\">Section 17001\u00a0<\/span>), Part 11 (commencing with\u00a0<span class=\"cite\">Section 23001\u00a0<\/span>), or this part as determined by the Franchise Tax Board\u201d\u00a0<span class=\"added-material\">for<\/span>\u00a0the phrase \u201c<span class=\"added-material\">reflects<\/span>\u00a0a desire\u00a0to delay or impede the administration of Federal\u00a0tax laws\u201d contained therein.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(D)\u2002By substituting the phrase \u201cis based on a position which the Secretary of the Treasury has identified as frivolous under\u00a0<span class=\"cite\">Section 6702(c) of the Internal Revenue Code\u00a0<\/span>or the Franchise Tax Board has identified as frivolous under subdivision (d)\u201d for the phrase \u201cis based on a position which the Secretary has identified as frivolous under subsection (c).\u201d<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(E)\u2002By substituting the phrase \u201cIf the Franchise Tax Board provides a person with notice that a submission is a specified frivolous submission and the person withdraws that submission within 30 days after the notice, the penalty imposed under\u00a0<span class=\"cite\">Section 6702(b)(1) of the Internal Revenue Code\u00a0<\/span>does not apply with respect to that submission\u201d for the phrase \u201cIf the Secretary provides a person with notice that a submission is a specified frivolous submission and such person withdraws such submission within 30 days after such notice, the penalty imposed under paragraph (1) shall not apply with respect to such submission.\u201d<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(2)\u2002<span class=\"cite\">\u00a0Section 6702(b)(2)(B) of the Internal Revenue Code\u00a0<\/span>shall not apply and, in lieu thereof, the phrase \u201c<span class=\"wordphrase\">specified submission<\/span>\u201d means any of the following:<\/span><\/p>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(A)\u2002A protest under\u00a0<span class=\"cite\">Section 19041\u00a0<\/span>.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(B)\u2002A request for a hearing under\u00a0<span class=\"cite\">Section 19044\u00a0<\/span>.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(C)\u2002An application under any of the following sections:<\/span><\/p>\n<div class=\"subsection\">\n<p style=\"padding-left: 80px\"><span class=\"added-material\">(i)\u2002<span class=\"cite\">\u00a0Section 19008\u00a0<\/span>, relating to agreements for payment of tax liability in installments.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 80px\"><span class=\"added-material\">(ii)\u2002<span class=\"cite\">\u00a0Section 19443\u00a0<\/span>, relating to compromises.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 80px\"><span class=\"added-material\">(iii)\u2002<span class=\"cite\">\u00a0Section 21004\u00a0<\/span>, relating to actions of the Taxpayers&#8217; Rights Advocate.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 80px\"><span class=\"added-material\">(iv)\u2002<span class=\"cite\">\u00a0Section 21015.5\u00a0<\/span>, relating to a request for review prior to levy.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p><span class=\"added-material\">(d)<\/span>(1)\u2002The Franchise Tax Board shall prescribe (and periodically revise) a list of positions which the Secretary of the Treasury for federal income tax purposes or the Franchise Tax Board has identified as being frivolous for purposes of this section.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)\u2002Chapter 3.5 (commencing with\u00a0<span class=\"cite\">Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code\u00a0<\/span>does not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or prescribed by the Franchise Tax Board pursuant to paragraph (1).<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(e)(1)\u2002The Chief Counsel of the Franchise Tax Board may rescind all or any portion of any penalty imposed by this section if both of the following apply:<\/p>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(A)\u2002Imposing the penalty would be against equity and good conscience.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(B)\u2002Rescinding the penalty would promote compliance with the requirements of this part and Part 10 (commencing with\u00a0<span class=\"cite\">Section 17001\u00a0<\/span>) or Part 11 (commencing with\u00a0<span class=\"cite\">Section 23001\u00a0<\/span>) and effective tax administration.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)\u2002The exercise of authority under paragraph (1) shall be at the sole discretion of the Chief Counsel of the Franchise Tax Board and may not be delegated.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(3)\u2002Notwithstanding any other law or rule of law, any determination under this subdivision may not be reviewed in any administrative or judicial proceeding.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(f)\u2002The penalties imposed by this section shall be in addition to any other penalty provided by law.<\/p>\n<\/div>\n<p><br class=\"avia-permanent-lb\" \/><br class=\"avia-permanent-lb\" \/><\/p>\n<\/div>\n<\/div>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3070","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revenue and Taxation Code - RTC 19179 - California Statutes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-19179\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" 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