What is the expiration date for the FTB to assess tax based on Evelyn's 2018 tax return filed on March 17, 2019?

To determine the expiration date for the Franchise Tax Board (FTB) to assess tax based on Evelyn's 2018 tax return filed on March 17, 2019, it’s important to understand the general rule for the assessment period in California.

Typically, the FTB has four years from the original due date of the tax return to assess tax. Since Evelyn filed her 2018 tax return on March 17, 2019, the original due date for that tax return is generally April 15, 2019, which is when her tax payment would be due for the year.

Adding four years to this original due date means that the FTB’s assessment period would extend until April 15, 2023. This is why the expiration date for the FTB to assess tax based on her 2018 return is April 15, 2023.

This information is consistent with California's tax law, which stipulates that the FTB has four years from the specified date to initiate an assessment, thereby solidifying why that particular expiration date is accurate.