EFTA00613373.pdf

STATE OF CALIFORNIA FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94267-0500 Notice Date: 02/01/17 800.478.7194 IVR NUMBER: 22 Demand for Past Due Corporation Tax Return JEEPERS INC 6100 RED HOOK QUARTER Notice Number: ST THOMAS VA 6763377170128 1 Entity ID: CORP 9292768 Case Number: 4949115/5 Tax Year Ending: 12/31/13 In Reply, Refer to: 725: We previously sent a Request for Past Due Corporation Tax Return, and your entity failed to respond to the notice. We have no record of a tax return for the year listed above. You must file a tax return, and pay the proper amount of tax, penalties, and interest within 30 days of the notice date. If you have already filed or do not believe you have a filing requirement, complete PAGE 3 and PAGE 4 of this notice and return it to us within 30 days of this notice date. Make a copy of this notice, and keep it for your records. Connect With Us Web: ttb.ca.gov Phone: 800.852.5711 I 7 a.m. to 5 p.m. weekdays, except state holidays 916.845.6500 i from outside the United States TTYrIDD: 800.822.6268 ifor persons with hearing or speech impairments EFTA00613373  Answers to Frequently Asked Questions CI: What happens if I do not respond to this notice? In order for FTB to issue a certificate of relief of contract A: The law requires you to respond to this notice. You voidability for the period requested, you must must complete one of the following: (1) File your California • Submit an application (FTB 2518, Application of corporate tax return, (2) Provide information that you do Relief from Contract Voidability). not have a filing requirement, (3) Provide evidence that • File all tax returns. you already filed your California corporate tax return. • Pay all taxes, penalties, additions to tax, interest, and any other amounts. If you do not file the required tax return, we may take • Pay Contract Voidability Penalty. (The contract the following actions: voidability penalty is imposed at $100 a day for the relief period granted. The penalty cannot • Delinquent Return Penalty - If you do not file your exceed the tax due for the relief period. When a entity's income tax return by the extended due date, return is not yet due, the minimum franchise tax we impose a penalty of 5 percent of the tax due, after amount is considered the tax due for that period. applying any payments and credits made on or before (R&TC Section 23305.1)) the original return due date, for each month or part of a month the return is Iate.The maximum penalty • Tax - Tax is based upon information available to us. is 25 percent. We impose the penalty from the original duo date of the return. (Revenue and Taxation Code O: How does my business entity qualify to do (R&TC) Section 19131) business in the state of California? A: For information and procedures contact: • Demand for Return - We impose a penalty of 25 Website: sos.ca.gov percent of the tax on our proposed assessment before Telephone: 916.657.5448 applying any payments or credits, when you fail to OFFICE OF THE SECRETARY OF STATE comply with a demand to file your income tax return DOCUMENT FILING SUPPORT UNIT (R&TC Section 19133). We may impose the penalty 1500 11TH STREET even if your tax return, when filed, shows you paid the SACRAMENTO CA 95814 tax timely or a refund is due. We may impose this penalty in addition to the delinquent return penalty. Q: Where can I get the tax forms I need to file? (R&TC Section 19131) A: For prior and current year tax forms and pubhcations, go to ftb.ca.gov and search for forms and publications. • Interest - Interest accrues on unpaid liabilities from the or call 800.338.0505. original due date of the return until the date we receive payment in full. We also charge interest on penalties. CI: My corporation no longer does business in (R&TC Section 19101) California. How do I dissolve it? A: Even if your corporation no longer does business in • Late Filing Penalty - S Corps - We impose a late California, it must formally dissolve or withdraw with the filing penalty if an S corporation fails to file a return California Secretary of State (SOS) to terminate its legal by the original or extended due date for returns with existence. For additional information. go to sos.ca.gov. original due dates on or after January 1, 2011, for taxable years beginning on or after January 1. 2010. O: Do I need to file a tax return and pay income (This penalty is also known as the per shareholder taxes if my corporation had no income or operated penalty.) We also impose the late filing penalty for at a loss for the tax year in question? incomplete returns. The late filing penalty is $18 per A: If your corporation is incorporated in California or shareholder, for each month or fraction of the month qualified to do business in California through SOS, the return is late (or incomplete), to a maximum of 12 you must file a tax return and pay at least the months. We impose the late filing penalty in addition minimum franchise tax, regardless of whether your to the delinquent penalty. (R&TC Section 19172.5) corporation had no income or operated at a loss. • Nonqualified/Nonregistered, Suspended, Forfeited Q: Am I required to tile if my corporation no longer Penalty - We impose a $2000 penalty on entities who is operating as a corporation, but as another type fail to file a tax return within 60 days after we send a of business entity? demand to file. This penalty applies to the following A: A corporation continues to exist until it legally entities doing business in California: dissolves. If you want your corporation to become • Nonqualified, suspended, or forfeited corporations another type of business entity, such as a • Nonregistered, suspended, or forfeited limited sole proprietorship, you must dissolve first. Once liability companies the dissolution is complete, if the entity continues (R&TC Section 19135) to do business, you must report its income on a new business entity tax return or your personal income • Contract Voidability - Any contracts that your entity tax return. enters into while its powers, rights and privileges are suspended or forfeited are voidable. (R&TC Section 23304.1) FIG 5860 (REV 05-2014) C3 PAGE 2 EFTA00613374  JEEPER5 INC Notice Number: 6763377170128 1 In Reply, Refer to: 725: CORP 9292768 Tax Year Ending: 12/31/13 Part A - Tax Return Filed. Provide the following information so we may correct our records: 1. When did you file the tax return? 1. 2. California corporation number you filed under 2. 3. California Secretary of State file number 3. 4. Federal employer Identification number (FEIN) 4. 5. Final tax return filed. See instructions. (Check one): ❑ Final tax return filed and checked the "Final' tax return box. ❑ Final tax return filed and did not check the 'Finer tax return box. 6. Filed as part of a combined corporate tax return. Provide the name and corporate number the tax return was filed under. a. Corporation number: or FEIN: b. Corporation name• Part B - Tax Return Filed Under a Different Name, Account Number, or Entity Type. Provide the following information so we may correct our records: 1. Exact legal entity name: 2. Entity type: ❑ C or S corporation ❑ General or limited partnership ❑ Limited Ilabibty company O Single member limited liability company 0 Sole proprietor 3. When did you file the tax return? 3. 4. California corporation number you filed under 4. 5. California Secretary of State file number 5. 6. Federal employer Identification number (FEIN) 6. 7. Sole proprietor social security number 7. 8. Final tax return filed. See Instructions. (Check one): ❑ Final tax return filed and checked the "Final" tax return box. ❑ Final tax return filed and did not check the "Final" tax return box. 9. Filed as part of a combined corporate tax return. Provide the name and corporate number the tax return was filed under. a. Corporation number: or FEIN: b. Corporation name: ■ FTB 5860 (REV 05.2014) 03 PAGE 3 - I 586000121343 • EFTA00613375 Part C - Signature. Print Name Title (required) Daytime Telephone Number ) Signature Date Fax X ) Mail within the next 30 days: • A complete copy of your California business entity tax return. • Proof of payment, such as a copy (front and back) of the canceled check or money order, cash receipt, etc. • A copy of this notice. ■ FTB 5660 (REV 06-2014) C3 PAGE 4 - 1 586000121344 I- EFTA00613376