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Form Instructions 1045 for Carlsbad California: What You Should Know

Officers shall not exercise or attempt to exercise their discretion to deny an application for relief from the payment of taxes due solely due to anyone or more of the following grounds:  (a) failure of an applicant to file a return or pay tax or any tax or taxes in a manner which the officer determines to be in strict accordance with the laws of the State of California as they existed or as they may be amended from time to time, or (b) failure of an applicant to show reasonable cause why a deduction should not be allowed under this section. 2. Officers shall not exercise their discretion to deny an application for relief from the payment of taxes due solely due to one or more of the following grounds: (a) failure to complete the required information on a form or schedule required by law for filing the return; (b) failure to obtain any document, document or information as required; (c) failure to provide to an officer information as specified in an application.   3. Officers are not to consider, or act in reliance upon, information provided under any of the following instances: (a) that an applicant does not have an adequate means of support and does not have in effect all the rights or responsibilities imposed by law, or that the applicant has made a commitment to a court that under some circumstances is binding and not removable by the court, (b) a false or misleading information or claim of fact, or (c) information furnished without legal authorization. 4.

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