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Delinquent Taxpayers List To Be Published On FTB’s Public Website

Purpose of bulletin

To inform staff that on October 11, 2012, we will update our public website to include the current top 500 delinquent personal income tax (PIT) and business entity (BE) taxpayers who owe over $100,000.

Background

California Revenue and Taxation Code Section 19195 requires us to publicly disclose the names, addresses, and amounts due of the top 500 delinquent PIT and BE taxpayers who owe over $100,000 where the amount due is subject to a recorded notice of state tax lien. To avoid having their information publicly disclosed, taxpayers must be performing in an installment agreement, be in bankruptcy, or otherwise resolve their liability with us.

Also, the law requires us to include occupational or professional license information, including license number and status, and the names of principal corporate officers and their titles. We publish this list bi-annually.

Taxpayers appearing on our list are subject to having their occupational, professional, and drivers’ licenses suspended by the issuing agencies. In addition, California state agencies are precluded from entering into contracts for the acquisition of goods or services with taxpayers on the list.

Additional Information

Only PIT and BE assigned collectors work these accounts. The accounts can be identified in the We Have window of ARCS with one of the following comments:

  • 2012 TOP500 Lt3
  • 2012 TOP500 Lt4
  • 2012 TOP500 LtBE3
  • 2012 TOP500 LtBE4

Taxpayer Inquiries

Refer taxpayers who received a Notice of Public Disclosure of Tax Delinquency letter to:

  • PIT: 888.426.8555
  • BE: 888.426.8751
  • ftb.ca.gov and search for top delinquency or Top 500

Refer media contacts to:

  • Public Affairs at 916.845.4800