Federal Treasury Offset Program (FTOP)

FTB Archive Disclaimer:  Archived content is not current and may contain broken links. It remains online for historical reference or research. The search function above allows you to search archived and current content separately. If you need archived content in a different format, contact us.

Purpose of bulletin

To inform staff that on December 18, 2012, the Federal Treasury Offset Program (FTOP) offset a federal refund on a case residing in the Bankruptcy (BK) functional area.


Cases residing in the BK functional area are part of the exclusion criteria for FTOP because of automatic bankruptcy stay rules. The Compliance Systems Bureau (CSB) was immediately notified and started researching the issue and a solution to avoid future occurrences. CSB identified XX cases that received FTB Form 1102, Intent to Offset Notice. No additional federal offsets occurred on the remaining cases.

Additional Information


Taxpayer Inquiries

CSB has removed the XX cases from the FTOP process. The impacted cases have been assigned to the bankruptcy section for resolution.

Is there something wrong with this page?

Help us improve our website

Don't include social security numbers or other personal/confidential information.


You are leaving ftb.ca.gov

We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.

If you have any issues or technical problems, contact that site for assistance.

Ahora está saliendo de ftb.ca.gov

Nosotros no controlamos el sitio web al que se destina y no podemos aceptar ninguna responsabilidad por su contenido, enlaces, u ofertas. Revise las declaraciones de seguridad y confidencialidad del sitio antes de usar el sitio. Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.

Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.