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Public Disclosure of Tax Delinquency Letters

Purpose of Bulletin

To inform staff we will mail 500 Notice of Public Disclosure of Tax Delinquency letters on February 15, 2013. We will send letters to the taxpayers owing the top 500 liened delinquencies of personal income (PIT) or business entity (BE) tax in excess of $100,000. We will publish the list on our public website during the week of April 8, 2013.

Background

California Revenue and Taxation Code (R&TC) Section 19195 requires us to  publicly disclose the names, addresses, and liened amounts owed by taxpayers liable for the top 500 delinquencies of PIT and BE tax in excess of $100,000.

We also include occupational or professional license information, including license number and status, and the names of principal corporate officers and their titles. This list is updated and published bi-annually.

In addition, on or after July 1, 2012, a taxpayer’s inclusion on this list:

  • May cause the suspension or denial of occupational and professional licenses, including the taxpayer’s driver license, under Business and Professions Code Section 494.5.
  • Will preclude California state agencies from entering into contracts for the acquisition of goods and services with the taxpayer under Public Contract Code 10295.4.

Additional Information

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

  • 2013 TOP500 Lt1
  • 2013 TOP500 Lt2
  • 2013 TOP500 LtBE1
  • 2013 TOP500 LtBE2

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 500

Refer media contacts to:

  • Public Affairs at 916.845.4800