38. Astrid received a letter from the California FTB requesting that she file her 2016 tax return as soon as possible. Astrid ignored the letter, which resulted in an assessment of the 2016 tax return. Astrids assessed tax liability was $2,395. She made a $1,230 payment and received tax credits in the amount of $825. What is the amount of the demand penalty Astrid will owe?

    1. a) $ 0.00

    2. b) $ 598.75

    3. c) $ 85.00

    4. d) $2,395.00

40) Redmond filed his 2013 tax return on July 31, 2017. He paid the 2013 tax balance due on October 31, 2017. What is the latest date Redmond could file a claim for a refund?

41. 1. a) October 31, 2018

    2. b) October 15, 2020

    3. c) April 15, 2017

    4. d) October 15, 2017

42. Caesar received a letter from the IRS, which reported a change in his tax return. Caesar filed an amended California return to include the change made by the IRS. The amended return was filed within 6-months of the final federal determination date, which was August 31, 2018. By what date, must the FTB issue a proposed assessment, of the expiration of any other open SOL under California law?

    1. a) August 31, 2022

    2. b) February 28, 2019

    3. c) August 31, 2020

    4. d) The FTB cannot propose an assessment because an amended return was voluntarily filed.

43. Jan and Phillip have lived together for 15-years and had a son, Jacob. Jan uses the Head of Household on her Federal tax return. Which of the following is true regarding her California tax return?

    1. a) Jan can file Head of Household on her California return and get the Credit for Joint Custody.

    2. b) Jan can file Single on her California return and get the Credit for Joint Custody Head of

       Household.

    3. c) Jan and Phillip will have to file Married Filing Jointly to get the credit for Joint Custody.

    4. d) Jan does not qualify for the Credit for Joint Custody because she and Phillip were never

       married.