Skip to Main Content

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

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 It remains online for historical reference or research.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.

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.

Background

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 ftb.ca.gov and search for liens for more information.

Help Us Improve Our Website

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



Thank you for your help.

If you need assistance, contact us.

Oops! Something went wrong.

We appreciate your feedback. Please try again later

Chat with an FTB Representative
Error processing SSI file

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.