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Day

November 1, 2012
“Something New:  The California Franchise Tax Board has implemented a new tax collection tool.  It is their FIRM program (Financial Institution Records Match).  The FIRM program is a means by which the FTB will exchange information with financial institutions, i.e., banks, to see if they have an account for a delinquent taxpayer.  The FTB will...
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The attached articles were written based on the state of the law as of the date written.  The authors of the attached articles assumes no responsibility to update the content of the articles as a result of any changes in the law.  Anybody reviewing the attached articles should consult with the authors of the articles, or their professional tax or legal advisor to verify the current status of the law as it relates to their own personal transactions.