Top 500 past due balances About the delinquent taxpayer list

One of our main responsibilities is to collect state income tax and corporate franchise tax. Sometimes, people don’t pay their taxes. Those who don’t pay their state income taxes contribute to California’s tax gap — the difference between taxes owed and taxes paid.

For 2018, the estimated annual tax gap for California is $20 billion to $25 billion.

The law

FTB is required by law to publish a list of the 500 largest tax delinquencies in excess of $100,000 twice a year.

The intent of this list is to encourage those who are on the list (or may be placed on the list) to pay their taxes.

We mail the taxpayer a letter at least 30 days before placing the taxpayer on the list (Notice of Tax Delinquencies – FTB 4192). This letter gives the taxpayer at least 30 days to avoid being placed on this list.

We publish the:

  • Taxpayer’s name and address
  • Amount owed
  • Taxpayer’s occupational and professional licenses

For limited liability companies and corporations, we also publish the names and titles of the principal officers.

Consequences of being on the list

If a taxpayer is placed on the list and does not take steps to be removed from the list:

  • Some of the taxpayer’s professional or occupational license may be suspended
  • The taxpayer’s driver license may be suspended
  • State agencies will not enter into contracts with the taxpayer to acquire goods or services
  • The taxpayer’s name, address and tax debt will be publicly available