CA SB1065

Allows individuals who filed joint returns and received federal relief under Internal Revenue Code Section 6015 to automatically qualify for California relief under the same circumstances, effective January 1, 2009.

Requires the requesting individual to submit a copy of the federal determination granting relief and provide supporting documentation if needed to substantiate that the same issues and liabilities are involved.

Permits the other spouse filing the joint return to submit information within 30 days opposing relief if the facts and circumstances differ from the federal case or if the federal determination was modified or withdrawn.

Allows the Franchise Tax Board to delay denying relief if the individual demonstrates a pending federal relief request with the IRS involving identical facts and circumstances.

Maintains existing provisions allowing relief from joint return liability based on lack of knowledge of understatement and equitable circumstances, and prohibits relief if a court already revised liability in a dissolution proceeding.