REVENUE,TAXATION,CODE,DIVISION 2,TAXES,HEADING,ADMINISTRATION OF,FRANCHISE,INCOME TAX,LAWS,CHAPTER 9,TAX SHELTERS,ARTICLE 1,VOLUNTARY COMPLIANCE,INITIATIVE,THE FRANCHISE,TAX,BOARD,SHALL,DEVELOP,ADMINISTER,TAXPAYERS,SUBJECT TO,SECTION,PART 11,SECTION 230,ARTICLE,CONDUCTED,PERIOD,JANUARY 1,APRIL 15,APPLY,LIABILITIES,ABUSIVE TAX AVOIDANCE,TRANSACTIONS,BEGINNING,C,SHALL ISSUE,NECESSARY,CLOSING,MAXIMIZE,PUBLIC,AWARENESS,PARTICIPATION,THE INITIATIVE,COORDINATE,HIGHEST,DEGREE,POSSIBLE,PUBLICITY,TAKEN IN,CORRESPONDENCE,TAXPAYER,THE TAXPAYERS,LAST KNOWN ADDRESS,CONTACT,MEANING,TREASURY REGULATION,RETURNS,PARAGRAPH,SUBDIVISION,EFFECTIVE,MARCH 24,REQUIREMENTS,ELECT,APPLICATION,APPEAL,OPTION,FOR ALL,THE TAXPAYER,UNDERREPORTING,EXCEPT,CRIMINAL,ACTION,WITH RESPECT TO,ARTICLE 3,PENALTY,WAIVED,THE PENALTY,ASSESSMENT OF TAXES,PRIOR,DECEMBER 31,NOTWITHSTANDING,CHAPTER,FILE,CLAIM,PAID,CONNECTION,ACCURACY,RELATED,IMMEDIATELY,ENACTMENT,THE ACT,ADDING,FOR EACH,SECTION 3,PAYABLE,DATE,TAKES,THE CLAIM,TAX YEAR,DATES,DAYS,THE INTERNAL REVENUE SERVICE,TRANSACTION,FILED,ONE YEAR,FULL,PAYMENT,INTEREST,WHICHEVER,FEDERAL,ISSUE,CASE,THE FEDERAL,LEVEL,DETERMINING,AMOUNT,PROMULGATED,INTERNAL REVENUE CODE,THE DIFFERENCE,THE ORIGINAL,RETURN,LESS THAN,DENIED,NOTICE,DEMAND,CONJUNCTION,THE APPEAL,ELECTION,GOVERNED,ELECTION FOR,VIOLATIONS,AS OF,CRIMINAL COMPLAINT,SUBJECT,CRIMINAL INVESTIGATION IN,CREDIT,AUTHORIZED,MEANS,PLAN,PRINCIPAL,PURPOSE,LIMITED,ELIGIBLE,INTERNAL REVENUE,OFFSHORE,REVENUE PROCEDURE,FILES,TAX RETURN,PREVIOUSLY,LIABILITY,REPORT,INCOME,SOURCES,PAYS,ENTER,INSTALLMENT,AGREEMENT,LIEU,RATE,FAILURE,FULLY,TERMS,WAIVER,NULL AND VOID,TOTAL,MAY ISSUE,DEFICIENCY,ASSESSMENT,IMPOSE,WAIVERS,ADDITION,AUTHORITY,EXAMINE,IMPROVING,STATE,TAX ADMINISTRATION,THE FACTS,CIRCUMSTANCES,INQUIRIES,INQUIRY,