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Ask The EDD Attorney – FTB Institutes New Efficient Corporation Revivor Process

By Robert S. Schriebman

August 30, 2016

Introduction

The FTB will routinely suspend a corporation from doing business if it fails to file annual franchise tax returns, fails to pay annual minimum franchise taxes, or both. When a corporation is suspended it cannot do business; it cannot enter into contracts, and it cannot prosecute or defend itself in any court. In order to get reinstated the corporation must be in compliance and in some cases obtain a Certificate of Revivor.

In the past it has been a difficult and time consuming process for a corporation to become reinstated. Even more difficult is the process of obtaining a Certificate of Revivor.

In a recent announcement, dated June 30, 2016, the FTB announced a new streamlined process that is going to make it much easier for the corporation to be reinstated.

New FTB Procedures

The new process went into effect on July 1, 2016. You can now call ahead for an appointment with the FTB instead of just showing up, waiting a long time, and hoping there is someone in the office who understands the revivor process.

You can now schedule an appointment for a walk through revivor at major FTB field offices. This process is one of the most complex issues presented at the field office level. Even with a streamlined process expect to take up to two hours to get your corporation revived. You can call in advance and get all the information you’ll need for the process. Usually you must bring in signed and dated delinquent franchise tax returns together with a cashier’s check in the exact amount necessary.

You will be assisted by an experienced FTB representative instead of taking your chances with the first person who happens to grab your file.

The following telephone numbers are dedicated for the revivor appointment process.

Los Angeles      213.897.5196

Oakland            510.622.4693

Sacramento       916.227.6822

San Diego         619.688.3109

San Francisco    415.356.6001

Santa Ana         714.558.4505

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Robert Schriebman has a successful practice in the Rolling Hills Estates area of Los Angeles County serving clients throughout California and the United States. He has successfully dedicated more than 40 years to helping individual taxpayers, business owners, CPAs, Enrolled Agents, and tax attorneys navigate the complicated tax systems of the federal and state governments.

Robert Schriebman has written the only 2 books ever published dealing with how California Employment Development Department (EDD) operates. See “California Tax Collection Practice and Procedures” and “California Taxation Practice and Procedure,” both published by Commerce Clearing House.

Robert Schriebman has written over 20 books including the major manual used nationally by practitioners and the IRS, “IRS Tax Collection Procedures – A Manual for Practitioners” published by Commerce Clearing House.

Robert Schriebman has written over 20 books including the major manual used nationally by practitioners and the IRS, “IRS Tax Collection Procedures – A Manual for Practitioners” published by Commerce Clearing House in addition to the only 2 books ever published dealing with how California Employment Development Department (EDD) operates. See “California Tax Collection Practice and Procedures” and “California Taxation Practice and Procedure,” both published by Commerce Clearing House.

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