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If I qualified to use the head of household filing status in a previous year, why did the Franchise Tax Board send me an audit letter this year?

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If I qualified to use the head of household filing status in a previous year, why did the Franchise Tax Board send me an audit letter this year?

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A. Each taxable year stands on its own. We cannot determine if the circumstances that qualified you for the head of household filing status in a previous taxable year remained the same or if they changed for taxable years that followed.

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