To assist our FTB collection program, we contract with private collection agencies to collect delinquent California tax debts.1 These agencies collect tax debts from individuals that are not cost effective for our collectors to pursue, and these include accounts 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 qualified agencies with the lowest bids. 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.
Paying 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 at (916) 845-5085, verify his or her identity, and verbally grant permission to disclose account information to you.
Frequently Asked Questions (FAQs)
- Why do I owe taxes?
- 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 (916) 845-5085 and we will analyze your account.
Note: Be prepared to provide income documentation and/or verification of how you supported yourself. - 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.
- 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.
- 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.
- 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 5:00 p.m., Monday through Friday, except state holidays.
Private Collection Agencies
ALLIED INTERSTATE INC
PO BOX 361345
COLUMBUS OH 73236-1345
(888) 718-8397 main phone line
(866) 797-0951
NCO FINANCIAL SYSTEMS INC
ATTN: FACS PAYMENT PROCESSING
PO BOX 13946
PHILADELPHIA PA 19101
(888) 305-9715
OSI COLLECTION SERVICES INC
PO BOX 963
BROOKFIELD WI 53008-0963
(888) 289-0907
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). We currently contract with three private collection agencies.
2: R&TC 19376