Bills & Notices
Tax debt
- Notice codes | Respond to request or demand for tax return | Information about bills and notices | Tax audit | Head of household audit
Court-ordered debt
- On behalf of a court, we are collecting an amount owed – Bills (debtor) | Bills (employer) | Payments | Courts | My Court-Ordered Debt Account
Vehicle registration debt
- On behalf of the Department of Motor Vehicles, we are collecting an amount owed – Bills | Payments | Contacts | DMV
Earnings withholding and collection actions
- Employers – Wage withholding calculator | Tax Debt | Court-Ordered Debt | Vehicle Registration Debt
- Individuals – Wage garnishment | Bank levy or garnishment | Liens
- Businesses – Bank levy or garnishment | Liens | Web Pay | Installment agreement
- Private debt collection program – Overview | Pay your tax debt | FAQs | Quarterly Performance Evaluation
Administrative offsets or intercepts
- Individuals – State payment offsets | federal payment offsets
- Agencies – On behalf of the State Controller's Office, we intercept individual's state income tax refund, lottery winnings, or unclaimed property payment (up to the amount owed) to state, local, or other government agencies.
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. |
| Income Tax Due Notice | If you do not pay the balance due or contact us within 30 days from the date of the notice, we can impose collection fees, contact third parties, file state tax liens, and take other collection actions. |
| 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. Individuals: Bank levy or garnishment | Businesses: Bank levy or 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. |
| Intent to Offset Federal Payments | We intend to submit your debt to the U.S. Treasury Offset Program if you do not pay a balance in full. This allows us to intercept eligible federal tax payments (including IRS refunds) due to you, and may result in an additional offset fee. |
| Intercept Notice | We intercepted your state income tax refund, lottery winnings, or unclaimed property payment (up to the amount you owe) to state, local, or other government agencies. |
If you disagree with our notice
See the notice for information about how to handle disagreements and how to contact us.
