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

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Exhibit C2: Tax Programs Filing Enforcement Activities Comparative Schedule of Returns Filed Fiscal Years Ended June 30, 1996 and 1997 Demand Letters and Assessments Issued Returns Filed Amount Tax Assessment 1996/97 1995/96 1996/97 1995/96 1996/97 1995/96 Personal Income Tax Returns Filed As Result of: Demand Letters 566,251 664,169 74,228 72,783 $118,581,639 $124,388,209 Assessment Notices 406,068 380,529 173,025 176,648 263,930,612 250,163,858 Subtotal 972,319 1,044,698 247,253 249,431 $382,512,251 $374,552,067 Final Assessments Due to: No Returns Filed 158,815 131,098 519,108,904 482,351,347 Total Personal Income Tax 1,131,134 1,175,796 247,253 249,431 $901,621,155 $856,903,414 Bank & Corporation Tax Returns Filed As Result of: Demand Letters Mailed 1/ 40,524 15,531 Assessment Notices Issued 12,671 27,049 Subtotal 53,195 42,580 909 64 $6,441,150 $2,921,021 Final Assessments Due to: No Returns Filed 38,129 13,950 149,528,074 251,553,587 Total Bank & Corporation Tax 91,324 56,530 909 64 $155,969,224 $254,474,608 Total Tax Programs 1,222,458 1,232,326 248,162 249,495 $1,057,590,379 $1,111,378,022 1/ The Bank & Corporation Tax system does not differentiate between returns filed voluntarily and those filed as a result of demand-to-file letters. Page 29
Exhibit D1: Tax Programs Tax Audit Activities Comparative Schedule of Net Assessments Fiscal Years Ended June 30, 1996 and 1997 Net Assessments Percent 1996/97 1995/96 Change Change Personal Income Tax Desk Audit $125,272,190 $75,197,249 $50,074,941 66.6% Federal Audit Reports 328,254,628 428,869,457 -100,614,829 -23.5% Field Audits 70,783,680 51,574,009 19,209,671 37.2% Subtotal $524,310,498 $555,640,715 ($31,330,217) -5.6% Mathematical Verification 59,803,065 62,620,127 -2,817,062 -4.5% Total Personal Income Tax $584,113,563 $618,260,842 ($34,147,279) -5.5% Bank & Corporation Tax Federal Audit Reports $68,664,050 $66,858,827 $1,805,223 2.7% Non-Apportioning Audits Central Office 8,496,606 -994,941 9,491,547 -954.0% Field 32,692,164 5,819,499 26,872,665 461.8% Apportioning Audits Central Office 10,990,045 5,414,554 5,575,491 103.0% Field 398,496,982 282,295,654 116,201,328 41.2% Exempt Corporation Audits 1,772,154 295,571 1,476,583 499.6% Subtotal $521,112,001 $359,689,164 $161,422,837 44.9% Mathematical Verification 86,620,261 80,323,544 6,296,717 7.8% Total Bank & Corporation Tax $607,732,262 $440,012,708 $167,719,554 38.1% Total Tax Programs $1,191,845,825 $1,058,273,550 $133,572,275 12.6% Total Returns Audited 14,574,083 14,914,779 -340,696 -2.3% Total Returns Changed 2,687,869 2,713,440 -25,571 -0.9% Cost of Operation $113,834,708 $100,070,047 $13,764,661 Paid Hours 3,285,490 3,224,525 60,965 1.9% Statistics Cost Per Paid Hour $34.65 $31.03 $225.78 Net Assessments Per Dollar Cost $10.47 $10.58 $9.70 Cost Per Return Audited $81.78 $70.95 -$392.06 Returns Audited Per Paid Hour 4.4 4.6 -5.6 Net Assessment Per Return Changed $443.42 $390.01 -$5,223.58 Percent Return Changed to Audited 18.44% 18.19% 7.51% Page 30
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 12 and 13: Filing Enforcement Activities Retur
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 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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