Compiled January 2000 - FTB.ca.gov - State of California

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Filing Enforcement Activities Returns Filed As A Result of Filing Enforcement Activities 94/95 72.4 Demand 150.2 Letters 95/96 72.8 Assessments 176.6 96/97 74.2 173.0 | | | | | | | | | | Thousands 0 25 50 75 100 125 150 175 200 225 PIT Self-assessed Tax Reported As A Result of Filing Enforcement Activities 94/95 $105.9 Demand $141.1 Letters 95/96 $124.4 Assessments $250.2 96/97 $118.6 $263.9 | | | | | | | | | | | | | Million 0 25 50 75 100 125 150 175 200 225 250 275 300 Dollars Net Assessment Dollars 94/95 $634.0 PIT $ $30.6 95/96 $856.9 B&C $ $254.5 96/97 $901.6 $155.9 | | | | | | | | | | | | | | Million 0 100 200 300 400 500 600 700 800 900 1000 1100 1200 1300 Dollars Net Assessments per Dollar Cost 94/95 $75.56 PIT $ $12.13 95/96 $97.18 B&CT $ $104.11 96/97 $113.45 $52.51 | | | | | | | | | | | | | | | | Dollars 0 10 20 30 40 50 60 70 80 90 100 110 120 130 140 150 Page 8
Tax Audit Activities Audit Activities Net Assessment Dollars Audit activities determine the correct tax liability for individuals and business entities in accordance with the California Revenue and Taxation Code. These activities include both the detailed examinations of tax returns and supporting documents, and the automated verification of self-assessed tax returns during return processing. Net audit assessment is an indicator of additional revenue available to the General Fund that had not been originally identified by the taxpayer. In 1996/97, net assessments from audit activities totaled $1,191.8 million and operational costs totaled $108.5 million. This resulted in a benefit-to-cost ratio of $10.98 to one. The following bar chart compares 1996/97 audit activities with those of the two prior years. Detailed information of audit assessments and costs is shown in Exhibits A, D1, and D2. 94/95 $492.7 PIT $ $562.3 95/96 $618.3 B&CT $ $440.0 96/97 $584.1 $607.7 | | | | | | | | | Million 0 100 200 300 400 500 600 700 800 Dollars Net Assessments per Dollar Cost 94/95 $7.76 PIT $ $14.29 95/96 $11.39 B&CT $ $9.61 96/97 $11.33 Page 9 $13.82 | | | | | | | | | | | | | Dollars 0 2 4 6 8 10 12 14 16 18 20 22 24
Page 1 and 2: Compiled January 2000
Page 3 and 4: TABLE OF CONTENTS Page A INTRODUCTI
Page 5 and 6: INTRODUCTION Programs This report p
Page 8 and 9: TAX PROGRAMS The Franchise Tax Boar
Page 10 and 11: Self-Assessment Activities Amount o
Page 14 and 15: Tax Collection Activities Collectio
Page 16 and 17: Voluntary Contributions Under the P
Page 18 and 19: Child Support Collections Californi
Page 20 and 21: OTHER NON-TAX PROGRAMS Homeowner an
Page 22 and 23: EXHIBITS The details of the 1996/97
Page 24 and 25: Exhibit A: All Programs Schedule of
Page 26 and 27: Exhibit A2: All Programs Statement
Page 28 and 29: Exhibit B: Tax Programs Self-Assess
Page 30 and 31: Exhibit C2: Tax Programs Filing Enf
Page 32 and 33: Exhibit D2: Tax Programs Tax Audit
Page 34 and 35: Exhibit F1: Non-Tax Collection Prog
Page 36 and 37: Exhibit F3: Non-Tax Collection Prog
Page 38 and 39: Exhibit G2: Other Non-Tax Programs
Page 40 and 41: GLOSSARY A Abatement The partial or
Page 42 and 43: Filing Enforcement Activities All m
Page 44 and 45: Page 43 Settlement Activity An alte

Compiled January 2000 - FTB.ca.gov - State of California

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