REVENUE,TAXATION,CODE,DIVISION 2,TAXES,HEADING,ADMINISTRATION OF,FRANCHISE,INCOME TAX,LAWS,CHAPTER 9,TAX SHELTERS,ARTICLE,INTEREST,SECTION,INTERNAL REVENUE CODE,PENALTY,FAILURE,TRANSACTION,INFORMATION,RETURN,SHALL,APPLY,EXCEPT,AMOUNT,PHRASE,STATE,TAX,FEDERAL,THE PENALTY,MINIMUM,C,TRANSACTIONS,MEANING,PARAGRAPH,SUBDIVISION,TAXPAYERS,TAXABLE INCOME,GREATER THAN,TWO HUNDRED,THOUSAND,DOLLARS,REPORTED,SECURITIES AND EXCHANGE,COMMISSION,AUTHORITY,RESCIND,LIEU,THE CHIEF,COUNSEL,THE FRANCHISE,BOARD,WITH RESPECT TO,VIOLATION,PERSON,WHOM,HISTORY OF,REQUIREMENTS,PART 11,SECTION 230,MISTAKE OF FACT,IMPOSING,EQUITY,GOOD CONSCIENCE,PROMOTE,COMPLIANCE,EFFECTIVE,TAX ADMINISTRATION,EXERCISE,SOLE,DELEGATED,NOTWITHSTANDING,LAW,RULE OF LAW,JUDICIAL PROCEEDING,ARTICLE 3,CHAPTER,DEFICIENCY,ASSESSMENT,COLLECTION,ADDITION,THE AMENDMENTS,SECTION 25,CHAPTER 35,STATUTES,AFTER JANUARY,JANUARY 1,TAXPAYER,SUBSTANCE,UNDERSTATEMENT,FOR ANY,EQUAL TO,PERCENT,RELEVANT,FACTS,THE ITEM,DISCLOSED,THE RETURN,STATEMENT,ATTACHED,BEGINNING,DISCLOSURE,TAX SHELTER,IDENTIFICATION NUMBER,THE TAXPAYERS,THE YEAR,TERM,MEANS,TAKING,ACCOUNT,RATHER,DISALLOWANCE,LOSS,DEDUCTION,CREDIT,INCOME,LACKS,ECONOMIC SUBSTANCE,ENTITY,THE TAXPAYER,VALID,CALIFORNIA BUSINESS,PURPOSE,ENTERING,CLAIMED,BENEFITS,REASON,CLARIFICATION,DOCTRINE,HEALTH CARE AND EDUCATION,RECONCILIATION ACT OF 2010,PUBLIC LAW,APART,STATE INCOME TAX,SUBSTITUTED,APPEARS,LOCAL INCOME TAX,RELATED,MANNER,NOTICE,SENT,COMPROMISE,ANYTHING,TO THE CONTRARY,UNLESS,IMPOSITION,THE FEDERAL,CLEARLY ERRONEOUS,THE ACT,ADDING,NOTICES,EFFECTIVE DATE,MARCH 24,ABUSIVE TAX AVOIDANCE,PAYABLE,PERIOD,THE LAST,DATE,BY LAW,PAYMENT,DETERMINED,ENDING,DEFINED,FRANCHISE TAX,MET 3,GROSS,PART D,FILES,REPORTING,FILED,IN EXCESS,RETURNS,90 DAYS,STATUTE OF LIMITATIONS,MAILING,EXPIRED,AS OF,FOR EACH,AMNESTY,ON THE LAST DAY,ACCRUED INTEREST,SELF,DETERMINING,PAID,PROGRAM,FILE,CLAIM,CONNECTION,SATISFY,MARCH 31,SEPTEMBER 29,APRIL 15,THE INTERNAL REVENUE SERVICE,POTENTIALLY,DECEMBER 31,SUBJECT TO,RATE,ANNUAL,