Section 19187 Of Article 7. Penalties And Additions To Tax From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 7.

. (a) The Franchise Tax Board shall include with each notice imposing a penalty under this part information that contains the name of the penalty, the section of this part under which the penalty is imposed, and a description of the computation of the penalty. Upon the request of the taxpayer, the Franchise Tax Board shall also provide a computation of the penalty imposed.
  (b) (1) No penalty under this part shall be imposed unless the initial determination of the imposition of the penalty is personally approved in writing by the immediate supervisor of the individual making that determination or a higher level official as designated by the executive officer, or his or her delegee.
  (2) Paragraph (1) shall not apply to any of the following:
  (A) Any addition to tax under Sections 19131, 19132, 19136, or 19142.
  (B) Any other penalty automatically calculated through electronic means.
  (C) Any penalty resulting from a change or correction by the Commissioner of Internal Revenue or other officer of the United States or other competent authority required to be reported under subdivision (a) of Section 18622.
  (c) For purposes of this section, "penalty" includes any addition to tax or any additional amount.
  (d) This section shall apply to notices issued and penalties imposed after December 31, 2001.