CA AB2686

Authorizes the Taxpayers' Rights Advocate to abate penalties, fees, additions to tax, or interest caused by Franchise Tax Board error, unreasonable delay, or erroneous written advice, effective January 1, 2013 through December 31, 2015.

Relief exceeding $500 (adjusted annually for inflation) requires approval from the board's executive officer, with a maximum total relief cap of $7,500 per taxpayer.

Requires public records be filed for all relief granted, including the taxpayer's name, total amount involved, amount refunded, and summary of justification.

Refunds may only be issued if the statute of limitations for filing a refund claim remains open as of the date the basis for relief was documented in writing.

Determinations made by the advocate under this section are not subject to administrative or judicial review.