Section 19087 Of Article 5. Jeopardy Assessments From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 5.
19087
. (a) If any taxpayer fails to file a return, or files a false
or fraudulent return with intent to evade the tax, for any taxable
year, the Franchise Tax Board, at any time, may require a return or
an amended return under penalties of perjury or may make an estimate
of the net income, from any available information, and may propose to
assess the amount of tax, interest, and penalties due. All the
provisions of this part relative to delinquent taxes shall be
applicable to the tax, interest, and penalties computed hereunder.
(b) When any assessment is proposed under subdivision (a), the
taxpayer shall have the right to protest the same and to have an oral
hearing thereon if requested, and also to appeal to the board from
the Franchise Tax Board's action on the protest; the taxpayer must
proceed in the manner and within the time prescribed by Sections
19041 to 19048, inclusive.