Can I claim a refund of amounts paid under the amnesty program?
No. Any amount paid in connection with the tax amnesty program may not be refunded. (See Revenue and Taxation Code section 19732(e).) The term “in connection with” in this context means “paid or applied to” the amount required to be paid for the full payment requirement of amnesty to be satisfied under Revenue and Taxation Code section 19733(a)(3)(B). 12. What taxpayers and/or amounts are not subject to the amnesty penalty under Revenue and Taxation Code section 19777.5? The amnesty penalty is imposed on amounts “for which amnesty could have been requested.” (RTC section 19777.5(a).) Section 19732(b) expressly precludes from participation in the amnesty program those taxpayers that are under criminal investigation, on notice of a criminal investigation as a result of a criminal complaint being filed, or for which a criminal court proceeding has been initiated. Section 19732(c) provides that the amnesty program is not available for any nonreported or underreported tax liability amounts
