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Private Debt Collection Program

To assist our FTB Collection Program, we contract with private collection agencies to collect delinquent California tax debts1 that are not economical for our collectors to pursue. These agencies collect tax debts from individuals both inside and outside California.

Various provisions ensure this collection program is fair. To collect on our tax accounts, private collection agencies must first bid against other firms to get contracts with us. Then we award our contracts to the most technically qualified Contractors who will provide the highest net return to the State. These contracts last one year, and can be extended twice (one year each time). After that, various private collection agencies compete for the contracts again. We also require private collection agencies to adhere to the Fair Debt Collection Practices Act, the Taxpayer Bill of Rights, and all other legally required FTB collection practices.

Learn how we evaluate the private collection agencies.

Pay your tax debt

If your account is assigned to a private collection agency, send your tax payment to that agency, or call that agency to discuss your payment options. If you have not been contacted by a private collection agency, send your payment to us, or call us to discuss your payment options.

Debtor's Representative Seeking Account Information

If you represent a taxpayer and need account information, do one of the following:

  • File a Power of Attorney form with us (FTB 3520).
  • Have the taxpayer call us to verify his or her identity, and verbally grant permission to disclose account information to you.
    • Call 916.845.5292, if you have been contacted by a private collection agency.
    • Call 916.845.5085, if you have not been contacted by a private collection agency.

Frequently Asked Questions (FAQs)

  1. Why do I owe taxes?

    See Reasons why you may owe a tax debt.

  2. Why do I owe a tax balance for an occupational license I never used?

    We may estimate your income from various sources, including occupational license information (R&TC 19087). If you believe we assessed tax against you incorrectly, call us and we will analyze your account.

    • Call 916.845.5292, if you have been contacted by a private collection agency.
    • Call 916.845.5085, if you have not been contacted by a private collection agency.

    Note: Be prepared to provide income documentation and/or verification of how you supported yourself.

  3. You garnished my wages with an Earnings Withholding Order for Taxes (EWOT). Can I set up an installment agreement instead?

    We may adjust an EWOT's payment amount if a taxpayer has a financial hardship. But we do not release a valid EWOT to set up an installment agreement -- unless there are exceptional circumstances.

  4. I received an Earnings Withholding Order for Taxes and it creates a financial hardship for me. Can I get the payment amount reduced?

    Call us and we will analyze your account.

    • Call 916.845.5292, if you have been contacted by a private collection agency.
    • Call 916.845.5085, if you have not been contacted by a private collection agency.
  5. Where do I call to file a complaint about the private collection agency assigned to my tax account?

    Call 916.845.5292 and provide the following:

    • Time of day you were contacted.
    • Name of the person that called you.
    • Name of the private collection agency.
    • A description of the issue or complaint.
  6. Am I charged a fee because you assigned my account to a private collection agency?

    We charge a fee for the cost of private debt collection services if a taxpayer resides out of state.2 The fee is based on the costs incurred to collect the tax debt. If you have questions about a fee, please call us at 916.845.5292.

Contact Information

Franchise Tax Board

Private Debt Collection Program
Franchise Tax Board
PO Box 1237
Rancho Cordova, CA 95741-1237

916.845.5292 -- If you have been contacted by a private collection agency.
916.845.5085 -- If you have not been contacted by a private collection agency.

Call us from 7:30 a.m. to 5 p.m., Monday through Friday, except state holidays.

Private Collection Agencies currently under contract with us

Premiere Credit of North America, LLC
PO. Box 19309
Indianapolis, IN 46219
855.202.4686

Terms of the contract

Contract Renewal

Contract Amended

Notes

1: In addition to other legal provisions governing this collection program, we are allowed to contract with at least one private collection agency—or more (R&TC 19376 and 19377).

2: R&TC 19376