While you were gone: things you may have missed during tax season.

• Author: Williams, Len
• Position: CA Tax

Taxpayers have a right to a hearing before their licenses are suspended.

Much has happened while we were cocooned doing tax returns, so this is an attempt to glean some of the more important developments.

New Taxpayer Advocate

This isn't new, but Susan Maple, CPA is the Taxpayer Right Advocate. She can be followed on Twitter at twitter.com/FTBAdvocate. Also, systemic issues can be reported to her office online at Systemic Issue Management Systems (SIMS).

The Employment Development Department also has a Taxpayer Advocate Bureau, and Bradley Hodges is the chief of the Tax Support Division which houses that function.

Non-filer Contacts Forthcoming

The March 2014 issue of the FTB's Tax News says it plans to contact more than 1 million people who earned money in 2013 but did not file a CA income tax return. Last year, Californians filed more than 16 million tax returns for the 2013 tax year.

Starting a New Business

Information can be obtained online from the California Secretary of State, sos.ca.gov. Search for "agency contact information." Once the entity is formed, refer to the CalGold.ca.gov for information about license or permit requirements.

Often government information sheets or publications are handy and cost effective things to give to clients when addressing various subjects; they can save a lot of talking or typing of memoranda. An example of that, unrelated to business, is the list of home improvements is on Page 12 of IRS Publication 523, Selling Your Home.

More FTB Tax News

The latest issue gives the rules and procedures for when California will conform to the IRS. The last time California conformed to the Internal Revenue Code was when the Conformity Act of 2010 was enacted with a specified conformity date of Jan. 1, 2009.

California has been largely out of conformity since then, with a minor exception: California tax law automatically conforms to federal changes made to pension provisions, except for elective deferrals. Examples of federal provisions to which California doesn't conform are the:

* $250 teachers' deduction for classroom supplies;

* Mortgage insurance premium deduction;

* Work Opportunity Credit;

* Above the line deduction for qualified tuition expenses; and

* New energy-efficient home credit.

AB154, introduced in March by Assemblymember Ting, would change the FTB conformity date...