According to California Franchise Tax Board, "California Revenue & Taxation Code Section 19195 directs the Franchise Tax Board to publish an annual list of the top 250 taxpayers with liened state income tax delinquencies greater than $100,000."

However, prior to publishing the list, each taxpayer who may potentially be on the list, is mailed a certified letter, return receipt requested. The letter provides an opportunity for the taxpayers to voluntarily settle their liability.

To avoid appearing on the list or to be removed from the published list, taxpayers are urged to do one of the following:

1.Pay the liability in full

2.Establish an installment agreement

3.Enter into an Offer in Compromise

4.Substantiate a bankruptcy filing

5.Publishing delinquent taxpayers on the list does not prevent us from pursuing other collection actions.

Any delinquent taxpayers who appear on the list can contact the FTB at:

Personal Income Tax 866.418.3702
Business Income Tax 866.914.5594

Alternatively, they can send correspondence to:

FRANCHISE TAX BOARD
PO BOX 3065
RANCHO CORDOVA, CA 95741-3065

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