Consequences of Failing to Report Federal Changes to the California FTB or Filing State Returns

Cal. Franchise Tax Bd. v. Berkovich (In re Berkovich) (Bankr. C.D. Cal. Jan. 23, 2020), 610 B.R. 893, 2020 Bankr. LEXIS 169, aff'd, (B.A.P. 9th Cir. Oct. 5, 2020), 2020 Bankr. LEXIS 2794; Sienega v. Cal. Franchise Tax Bd. (In re Sienega), 619 B.R. 405 (B.A.P. 9th Cir. 2020), aff’d, (B.A.P. 9th Cir. Oct. 5, 2020) 2020 Bankr. LEXIS 2810; Maryland v. Ciotti (In re Ciotti) , 638 F.3d 276 (4th Cir. 2011).