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New Personal Income Tax (PIT) Notice – FTB 4932 ARCS, Intent to Record a Notice of State Lien

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November 25, 2014

Purpose of Bulletin

To inform staff that a new notice has been added to the PIT automated billing cycle. Taxpayers with delinquent tax liabilities will now this notice prior to the issuance of a lien. The notice will advise the taxpayer of our intent to record a state tax lien if they remain non-compliant and the negative impacts from the recording of a state tax lien.


Liens continue to be an issue of concern for taxpayers and the department.  Our goal is to reduce the number of liens filed and increase taxpayer awareness and education of the possible negative impacts a state tax lien may have on an individual.

Additional Information

We will issue the Intent to Record a Notice of State Tax Lien notice to taxpayers after the final notice before levy, but prior to a lien being issued in the billing cycle. If we issued a taxpayer the pre-lien notice, it will be viewable in Accounts Receivable Collection System.

Taxpayer Inquiries

The notice will contain the phone number to the appropriate call center within the Accounts Receivable Management Division’s PIT Billing, Compliance and Collection Bureau.

  • PIT Contact Center:                              800.689.4776
  • Complex Account Collection Team:        866.418.3702
    (for accounts over $25K)                       
  • Refer media contacts to Public Affairs:    916.845.4800

Taxpayers can go to and search for liens for more information.

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