What are the Franchise Tax Board and the Internal Revenue Service doing jointly to address abusive tax schemes?
Franchise Tax Board and the Internal Revenue Service Small Business and Self-Employed Division signed a Memorandum of Understanding (MOU) on 09/16/2003. The MOU will streamline the exchange of knowledge and information between the two agencies and avoid duplication of effort. The MOU will allow us to share names of those participating in abusive tax schemes, training materials, and other related information.