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Franchise Tax Board

Bills & Notices

Tax debt

Court-ordered debt

Vehicle registration debt

Earnings withholding and collection actions

Common notices and their meaning

Notice What it means
Request for Tax Return
Demand for Tax Return
We have no record of your California personal income tax return for the year specified.
Notice of Tax Change
Return Information Notice
We found and corrected one or more errors while processing your tax return.
Court-Ordered Debt (COD) We collect delinquent court-ordered debt for participating courts and agencies.
Bills (debtor) |Bills (employer) | Payments | Courts
Vehicle Registration Debt We collect delinquent vehicle registration debt for the Department of Motor Vehicles.
Bills | Payments | Contacts | DMV
Earnings Withholding Order We issue this order  to your employer to send us a percentage of your wages to pay your debt. Wage garnishment | Employer information
Order to Withhold We issue this order to your financial institution to attach your  assets to pay your debt. Bank garnishment
Notice of Tax Lien We file a lien against your real or personal property to secure an amount you owe.
Demand for Payment You must pay the amount you owe to prevent further collection action.
Collection Referral If you do not pay the balance in full or contact us within 30 days from the date of the notice, we may refer your account to a private collection agency
Collection notice from a private collection agency on behalf of Franchise Tax Board Your account has been referred to a private collection agency. Contact the agency at the number on the notice.
Audit Contact Letter We are examining your tax return.
Notice of Proposed Assessment We made audit adjustments to your account for a specified tax year.

If you disagree with our notice

See the notice for information about how to handle disagreements and how to contact us.