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Alternatives to Collection Actions

If you contact us, you can prevent collection actions by doing

STATE OF CALIFORNIA

any of the following:

FRANCHISE TAX BOARD

• Paying your entity’s tax liability in full.

• Making arrangements to pay or file at a later date.

• Filing any required entity returns or providing proof that no

FTB 7265BC

return is due.

• Making an offer in compromise that we accept.

Corporation

Offer in Compromise

We provide an Offer in Compromise program for entities that

Collections

cannot pay their unpaid liability. The program allows you to

offer a lesser amount in payment of an undisputed final liability.

For more information regarding this program, go to our

Information

Website at and search for: 4905BCT. The

search will take you to our Offer in Compromise booklet (FTB

Pub. 4905BCT). (R&TC Section 19443)

In this document, we refer to the California Revenue and

Laws Regarding Collection Actions

Taxation Code as R&TC.

Third Party Contacts

We may contact third parties to determine or collect your

entity's tax liabilities. To the extent the law allows, we will

RIGHTS AS A TAXPAYER

provide you, upon your request, a list of individuals or

organizations we contacted during the 12-month period

One of our goals at the Franchise Tax Board is to make certain

following the date of the enclosed notice. We must receive your

we protect your rights. We want you to have the highest

request no later than 60 days after the 12-month period has

confidence in the integrity, efficiency, and fairness of our state

ended. (R&TC Section19504.7)

tax system. The California Taxpayers' Bill of Rights (FTB

Pub. 4058) includes information on your rights as a state

Payment Agreement Termination

taxpayer and how to request written tax advice from the

If we terminate your entity's promise to pay agreement, we will

Franchise Tax Board.

notify you in writing 30 days prior to the termination. (R&TC

You can order the California Taxpayers' Bill of Rights by:

Section 19008)

Mail:

FRANCHISE TAX BOARD

Tax Liens

PO BOX 942840

If we file a tax lien, you can get it released by paying the total

SACRAMENTO CA 94240-0040

tax liability (including any penalties and accrued interest) for

Website:

the tax years represented by the lien. We will record a

certificate of release in the office of the county recorder where

In keeping with the California Taxpayers' Bill of Rights, we have

we filed the tax lien and/or with the California Secretary of

a Taxpayer Advocate who reviews cases where taxpayers

State no later than 40 days after you pay the liability. If you pay

have been unable to resolve their problems with us through

by check, the 40-day period does not begin until your entity's

regular channels.

financial institution honors the check. (Government Code

You have the right to an independent administrative review if

Sections 7174(c)(1) and 7174(e)(1))

we levy your income or assets, or file a tax lien. You must

submit your request for review within 30 days of the date of the

Unfortunately, we sometimes file a tax lien in error. If this

levy notice or within 15 days of the date of the tax lien notice.

happens to your entity, please write to us and tell us why you

think we are wrong. If we agree with you, we will send a notice

You can contact the Taxpayer Advocate by:

to the applicable county recorder's office and to credit

Mail:

TAXPAYER ADVOCATE BUREAU

reporting companies in that county stating that we filed the tax

PO BOX 157

lien in error. (R&TC Section 21019)

RANCHO CORDOVA CA 95741-0157

Bank, Wage, or Other Levies

Telephone:

(800) 883-5910

If we take your property and you believe our action is improper,

FAX:

(916) 845-6614

you have the right to a hearing. At the hearing, you should

Website:

provide information that demonstrates to us the need to

change or withdraw our levy or stop the sale of your entity's

property.

BILL OF RIGHTS HIGHLIGHTS

If we seize your entity's bank account in error, and you did not

contribute to that error, we may reimburse you for related bank

The California Taxpayers' Bill of Rights ensures that we

charges. You must file your reimbursement claim within 90

adequately protect the rights, privacy, and property of all

days of the levy. (R&TC Section 21018)

California taxpayers during the process of assessing and

collecting liabilities. The following information may be helpful to

The California Code of Civil Procedure Sections 700.010

you if we begin collection actions on your entity's tax liability.

through 704.995, and the California Revenue and Taxation

Code Sections 18670 and 18671 govern the seizure and sale

of real and personal property.

FTB 7265BC (REV 03-2006) SIDE 1

Form Ftb 7265bc - Corporation Collections Information - State Of California Franchise Tax Board

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