Special Circumstances

If you have past-due liabilities, the information below may help you with the collection process. You may also be interested in Financial Hardship and Offers in Compromise.

• Board of Equalization
• Internal Revenue Service
• Liens, Levies and Offsets
• Franchise Tax Board

Board of Equalization

If you receive a notice from the Board of Equalization requesting a return or payment for taxes, contact BOE immediately. Even if you can't pay your taxes in full, file your return to avoid further penalties. The BOE may be able to work out a payment arrangement plan with you.

If you don't understand the notice you received, see the BOE website.

If you do not pay in full when you file, you will receive a bill. This bill begins the collection process. The first bill you receive will explain the reason for your balance due and demand payment in full. It will include the tax due plus penalties and interest that are added to your unpaid balance from the date your taxes were due.

Internal Revenue Service

If you do not pay in full when you file, you will receive a bill. This bill begins the collection process.

The first bill you receive will explain the reason for your balance due and demand payment in full. It will include the tax due plus penalties and interest that are added to your unpaid balance from the date your taxes were due.

If you believe the bill is inaccurate, please write the IRS office that sent you the bill or visit your nearest office.

For more information about the collection process, including liens and levies, see Topic 201 - The Collection Process.

Liens, Levies, and Offsets

Liens, levies and offsets are three ways to collect unpaid taxes. A lien provides public notice to your creditors that someone has a claim against your property. When the debt is paid, the lien is released. A levy gives the creditor the authority to actually take and sell your property to satisfy the debt. An offset occurs when the taxes that you owe are deducted (offset) from a refund due by another government agency.

Franchise Tax Board

FTB may record a lien against taxpayers when their tax debts are delinquent. FTB notifies taxpayers 30 days prior to recording the lien. If the taxpayer does not respond, a lien is recorded with the county recorder. If you have a lien or levy that was issued by FTB, call (800) 852-5711 to find out more about it or refer to Financial Hardship to find out about your options.