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Accounts Receivable Management (ARM) Division Guidelines For Filing Liens Increased

Purpose of Bulletin

To inform staff that the dollar amount for filing a lien has increased from $1,000 to $2,000.

Background

In response to the Taxpayer Advocate’s 2010 Annual Report to the Legislature and the 2011 Taxpayer Rights Advocate meeting, the ARM technical team evaluated and reviewed the impact of our current dollar amount guidelines. The team recommended increasing the lien dollar amount guideline from $1,000 to $2,000.

Business Case / Benefits

One of the major benefits of increasing the dollar amount guidelines is reducing the number of liens filed.  By reducing the number of liens filed, we will also be reducing:

  • The number of negative marks on a taxpayer’s credit bureau report.
  • The number of telephone and written contacts to FTB.
  • The number of liens filed in error.
  • The workload to county recorders.

Impacted Accounts

This increase will begin July 2013.

This change only applies to when a lien is filed; it does not affect lien releases.  FTB reserves the right to file a lien for any dollar amount based on the individual facts and circumstances of each case.