Top 500 Delinquent Taxpayers

Go directly to the list of delinquent:

One of our primary responsibilities is to collect and account for state income tax revenue. We take this responsibility very seriously. In collecting this revenue for the state, we are committed to the fair administration of the tax laws.

Nearly 90 percent of taxpayers pay the taxes they owe. Those who don’t pay contribute to California’s tax gap—the difference between taxes owed to the state and taxes actually paid.

  • Currently, the state’s annual tax gap is estimated to be $10 billion.

When taxpayers do not pay their fair share, it places an unfair burden on those who do. Closing the tax gap is in the best interest of all Californians.

Assembly Bill 1424 changed Revenue and Taxation Code (R&TC) Section 19195 which now directs the Franchise Tax Board to publicly disclose at least twice each calendar year a list of the 500 largest state income tax delinquencies. These delinquencies must total in excess of $100,000 and be subject to a recorded notice of state tax lien. The list includes the taxpayer’s name and address, the liened amount owed, the earliest date a notice of state tax lien was recorded, the taxpayer’s occupational or professional licenses with type, status, and license number, and, in the case of a limited liability company or corporation, the names and titles of the principal officers of the taxpayer.

Since inception of this program in 2007, the department has recovered more than $316 million in revenue as of April 7, 2014.

A taxpayer can avoid inclusion on this list if they:

  • Pay the tax liability in full.
  • Enter into and comply with an installment agreement under R&TC Section 19008.
  • Resolve the tax liability.

A taxpayer’s inclusion on this list may:

  • Cause the denial or suspension of occupational and professional licenses, including the taxpayer's driver license, under Business and Professions Code Section 494.5.
  • Preclude them from entering into contracts for the acquisition of goods and services with California state agencies under Public Contract Code 10295.4.

If you have information that can lead to the collection of debt from the delinquent taxpayers appearing on the list, call us immediately at one of the telephone numbers below.

If any taxpayer on the list believes placement on the list is in error, contact us immediately at either the telephone number or address below. In addition, we urge any taxpayer on this list to contact us immediately to arrange to pay their delinquent state income tax. Call us, Monday through Friday, 8 a.m. to 5 p.m., except state holidays:

  • Personal Income Tax: 888.426.8555
  • Business Income Tax: 888.426.8751

Send correspondence to:

Franchise Tax Board
PO Box 3065
Rancho Cordova CA 95741-3065

This table provides a sorting feature. Click on the column title to sort the information in the respective column.

Personal income tax

More Information  Name Address Amount Due Total Amount Due Payments Received1 Lien Filed License License Status License Number
Total - - $123,855,507.91 - - - - -
Svarcev, Denis Queretaro, Mexico $10,935,967.74 $10,935,967.74   08/28/2013      
Brugnara, Luke D San Francisco, CA 94102 $5,660,829.85 $5,660,829.85   08/29/2006      
Mitchener, Karl R El Cerrito, CA 94530 $5,296,541.52 $5,296,541.52   06/13/2013      
Rheinschild II, Rudolph W Thousand Oaks, CA 91361 $3,280,590.81 $3,280,590.81   02/17/2011 Bureau of Real Estate
Contractor's State License Board
Suspended
Inactive
840087
723677
Raynal, David M San Francisco, CA 94114 $2,357,702.00 $2,357,702.00   03/21/2013      
Olga Lembi Trust San Francisco, CA 94114 $2,086,582.46 $2,086,582.46   01/24/2013      
Cooksey, Jimmy D San Diego, CA 92131 $1,944,774.00 $1,944,774.00   04/25/2008      
Herrera, Frank J & Silvia M
Herrera, Frank J
Delano, CA 93215 $505,673.74
$1,226,230.41
$1,731,904.15   05/22/2006      
Miller, Brad Studio City, CA 91604 $1,658,342.29 $1,658,342.29   02/23/2009 Bureau of Security and Investigative Services Revoked 17530
Makmal, Orit Van Nuys, CA 91406 $1,608,511.03 $1,608,511.03   05/31/2013      
Wells, William G Santa Monica, CA 90404 $1,534,003.77 $1,534,003.77   05/06/2004 State Bar of California Disbarred 29392
Baker, Wade W La Canada Flt, CA 91011 $1,278,883.13 $1,278,883.13   07/26/2013      
Knevelbaard, Sam & Carmen Visalia, CA 93291 $1,208,357.92 $1,208,357.92   05/16/2013      
Dewsnup, Wynn R & Jeannine
Dewsnup, Wynn R
Almo, ID 83312 $1,138,952.21
$861.16
$1,139,813.37   04/23/2009      
Amlin, Theodore N Beverly Hills, CA 90211 $1,083,832.00 $1,083,832.00   12/17/2002      
Miller, James L La Jolla, CA 92037 $1,059,428.78 $1,059,428.78   01/25/2013      
Clinton, Guy M Punta Gorda, FL 33950 $1,048,710.42 $1,048,710.42   12/03/2009      
Loduca Jr, Vincent P &
Loduca, Daidri
Portland, OR 97205 $1,001,757.09 $1,001,757.09   04/14/2008      
Tate Jr, Walter D &
Tate, Patricia L
Phelan, CA 92371 $994,672.77 $994,672.77   10/25/2013 Bureau of Real Estate Licensed 0928665
Thomas III, George J Newhall, CA 91322 $912,683.77 $912,683.77   10/04/1994 California Medical Board Active 0031699
Dehaven, Jeffrey & Kimberly Del Mar, CA 92014 $806,503.67 $806,503.67   03/18/2004 California Horse Race Board Active 091612 
Hobbs, Sean Van Nuys, CA 91401 $784,440.95 $784,440.95   10/07/2009 Department of Insurance Inactive 1841600
Murrietasperling, Erika Bonita, CA 91902 $779181.99 $779,181.99   11/20/2009      
Yurkus, Kevin J Scottsdale, AZ 85251 $777,310.24 $777,310.24   01/08/2013 Department of Insurance Inactive 0B58804
Appleby, Edward M Canoga Park, CA 91304 $769,529.71 $769,529.71   04/04/2013      
Chong, William D Diamond Bar, CA 91765 $766,138.74 $766,138.74   05/31/2013      
Niemi, Richard A Morgan Hill, CA 95037 $761,513.95 $761,513.95   12/06/2002      
Suarez, Pablo & Michelle Valencia, CA 91381 $743,689.76 $743,689.76   02/23/2012 California Horse Race Board
California Horse Race Board
Bureau of Real Estate
Board of Pharmacy
Active

Active

Licensed
Clear
272311

286083

1143842
16050
Bastawros, Fady A Porter Ranch, CA 91326 $726,748.89 $726,748.89   11/16/2012      
Hosie, Spencer &
Rice, Diane S
Belvedere, CA 94920 $719,334.01 $719,334.01   11/09/2012 State Bar of California
State Bar of California
Active
Active
101777
118303
Fletcher Jr, Alphonse San Francisco, CA 94105 $648,188.38 $648,188.38   09/26/2012      
Whinnery, Randolph D Paradise, CA 95969 $643,980.14 $643,980.14   04/08/1997 California Medical Board Suspended 0042984
Samaha, Elie K West Hollywood, CA 90046 $641,427.64 $641,427.64   07/05/2007      
Ahmed, Haseeb &
Haseeb, Fozia
Stockton, CA 95205 $641,360.75 $641,360.75   09/21/2011      
Lamelza, Michael G Naples, FL 34101 $616,122.52 $616,122.52   09/03/2008      
Hernandez, Martin Highland, CA 92346 $608,601.07 $608,601.07   10/14/2008      
Whitelaw, Daniel Solana Beach, CA 92075 $601,634.21 $601,634.21   11/15/2013      
Schneider, Sydney R Tustin, CA 92780 $596,828.22 $596,828.22   10/01/2013      
Hollis, David San Jose, CA 95157 $591,386.25 $591,386.25   05/03/2011      
Hirsch, Scott M Los Angeles, CA 90064 $586,816.23 $586,816.23   01/26/2011      
Griffin, Stephen E Fresno, CA 93704 $583,797.88 $583,797.88   08/12/2002 Board of Dental Examiners Expired 0018553
Woods, Judi L Playa Del Rey, CA 90293 $577,152.19 $577,152.19   12/09/2009 Bureau of Real Estate Revoked 1245008
Aboabdo, Nasser & Muhamadia Yorba Linda, CA 92887 $561,724.69 $561,724.69   08/06/2007      
Nguyen, Le D &
Pham, Lan
Newport Coast, CA 92657 $554,887.83 $554,887.83   05/07/2013      
Allen, Daniel S & Corinne J
Allen, Daniel S
Lewiston, ID 83501 $281,620.56
$270,295.41
$551,915.97   04/08/2002      
Lewis, Josephine C O'Neals, CA 93645 $548,221.91 $548,221.91   04/08/2009      
Foster, James P & Randi L Santa Cruz, CA 95060 $546,753.63 $546,753.63   11/27/2012      
Morrison, James Clearwater Beach, FL 33767 $542,721.89 $542,721.89   10/16/2009      
Short, Susan I Red Oak, TX 75154 $536,341.83 $536,341.83   11/21/2013      
Ahn, Lucy & Peter
Ahn, Lucy
Fontana, CA 92336 $527,035.58
$2,005.33
$529,040.91   11/08/2013      
Reilly II, George P & Reilly, Kara M San Jose, CA 95130 $520,068.71 $520,068.71   03/18/2009 Bureau of Real Estate Expired 0871013
Mack, Matthew B Thousand Oaks, CA 91360 $509,774.84 $509,774.84   06/17/2004 State Bar of California Active 080352 
Carvalho, Adriano Santa Monica, CA 90403 $503,204.14 $503,204.14   01/19/2012      
Konishcheva, Natalya & Nahabedian, Armen V
Konishcheva, Natalya
Santa Barbara, CA 93108
Ojai, CA 93023
$476,774.23
$24,520.55
$501,294.78   03/26/2009 Bureau of Real Estate Licensed NBA 1880169
Vargas, Brea A & Santiago
Vargas, Brea A
Corona, CA 92881 $207,361.36
$290,729.56
$498,090.92   01/06/2004      
Gadalla, Samer & Tupito W San Diego, CA 92131 $497,249.48 $497,249.48   04/15/2010      
Nguyen, Dean H Garden Grove, CA 92840 $489,518.23 $489,518.23   03/27/2013      
Scruggs, Charles C Cleveland, OH 44108 $480,825.00 $480,825.00   11/08/1996      
Holcomb, Phillip T & Cynthia L Rancho Cucamonga, CA 91730 $472,645.05 $472,645.05   03/20/2013      
Fonts, Ignacio Barcelona, Spain 08022 $470,168.58 $470,168.58   12/23/2009      
Harris, Gayle M & Mark A Altadena, CA 91001 $466,940.49 $466,940.49   03/22/2012      
Sanjar, Sahab &
Bassir, Mojgan
Rancho Palos Verdes, CA 90275 $464,050.95 $464,050.95   03/24/2010 Contractor's State License Board
Bureau of Real Estate
Engineers & Land Surveyors Board
Expired

Suspended
Delinquent
520034

0905388
0026289
Berjikian, Vicken & Enna
Berjikian, Enna
Flintridge, CA 91011 $457,071.98
$4,056.68
$461,128.66   09/25/2001 State Bar of California
State Bar of California
Board of Pharmacy
Active
Active
Suspended
108224
241672
0036721 
Wallace, John & Martha Murrieta, CA 92562 $455,123.57 $455,123.57   04/30/2012      
Robles, Gerald R Riverside, CA 92507 $449,276.25 $449,276.25   10/27/2003      
Burrough, Linn V & Marilyn Clovis, CA 93611 $444,220.03 $444,220.03   10/16/2013      
Gilani, Syed Anaheim, CA 92804 $427,219.89 $427,219.89   03/17/2008      
Segura, Gabriel & Cynthia B
Segura, Gabriel
Santa Maria, CA 93457 $417,810.05
$13.00
$417,823.05   03/03/2011 Contractor's State License Board Expired 967569
Farley, Justine M San Jose, CA 95148 $414,128.68 $414,128.68   11/29/2012      
Zahoudanis, Sandra & John Los Olivos, CA 93441 $387,293.94
$26,699.59
$413,993.53   04/23/2009      
Torres, Maria E Santa Ana, CA 92705 $408,700.36 $408,700.36   12/11/2009      
Henton Jr, John W Studio City, OH 91604 $406,346.82 $406,346.82   07/23/2002      
Carroll, Gerald L Laguna Beach, CA 92651 $396,933.65 $396,933.65   12/23/2011      
Smith, Gregory T& Melinda E San Diego, CA 92126 $393,536.29 $393,536.29   03/30/2009      
Sandoval, Robert R & Nireya Riverside, CA 92504 $389,863.67 $389,863.67   09/11/2013      
Konstant, Nikolas Beverly Hills, CA 90210 $387,406.64 $387,406.64   06/18/2009      
McKnight, Brian New York, NY 10118 $383,108.60 $383,108.60   03/12/2010      
Godbold, John W Newport Beach, CA 92663 $382,423.20 $382,423.20   01/17/2003      
Amicarelli, Thomas P Clovis, CA 93612 $381,941.87 $381,941.87   08/19/2009 Contractor's State License Board Active 365019 
Martinez, Craig & Juliette Friant, CA 93626 $381,495.38 $381,495.38   10/23/2013      
Diaz, Jose E Monterey Park, CA 91754 $375,652.14 $375,652.14   10/01/2494      
Elssmann, Stephen Scottsdale, AZ 85259 $371,840.11 $371,840.11   01/11/2012      
Alajajian, Samvel Glendale, CA 91201 $371,400.82 $371,400.82   04/24/2009 Bureau of Real Estate Licensed 0963125
Chew, Douglas L Oakland, CA 94606 $371,044.94 $371,044.94   08/23/2004      
Sarkissian, Arthur Los Angeles, CA 90046 $366,806.21 $366,806.21   05/06/2002      
Nguyen, Huy Q San Martin, CA 95046 $363,015.18 $363,015.18   08/28/2013      
Deorio, Keith Santa Monica, CA 90403 $352,680.17 $352,680.17   02/26/2008 California Medical Board Suspended 0074544
Krause, Brian J Woodland Hills, CA 91364 $344,431.46 $344,431.46   07/18/2007      
Brown, David & Margo
Brown, David
Las Vegas, NV 89135 $239,236.47
$98,391.41
$337,627.88   05/10/2007      
Oshea, Christopher & Catherine Pacific Palisades, CA 90272 $331,028.82 $331,028.82   01/29/2010      
Boone, Rodney A & Nancy A Murrieta, CA 92563 $328,846.80 $328,846.80   09/04/2008      
Prado, Eduardo J & Monica Irvine, CA 92620 $326,949.21 $326,949.21   01/19/2007      
Lubin, Jeffrey E La Jolla, CA 92037 $322,130.72 $322,130.72   10/01/2008      
Kemp, Murray Apple Valley, CA 92308 $317,217.06 $317,217.06   01/27/2004 California Medical Board Current 0069810
Bran, Michael R Azusa, CA 91702 $316,945.69 $316,945.69   12/02/2003      
Lira, Peter M Whittier, CA 90604 $316,644.07 $316,644.07   10/13/2011      
Irwin, Bernard Carlsbad, CA 92008 $315,477.44 $315,477.44   11/15/2007      
Hazuka, Bruce A Thousand Oaks, CA 91362 $313,771.05 $313,771.05   06/06/2003      
Rhames, Irving & Deborah Santa Monica, CA 90403 $310,086.85 $310,086.85   05/23/2011      
Vizcarra, Isaac H El Monte, CA 91731 $309,779.40 $309,779.40   05/31/2011 Bureau of Real Estate Licensed 1444005
Torkelson, Richard Newport Beach, CA 92660 $309,564.22 $309,564.22   11/02/2010      
Tin, Antony Las Vegas, NV 89178 $308,398.58 $308,398.58   02/27/2013      
Wallace, John R Fremont, CA 94538 $297,260.85 $297,260.85   09/22/2004      
Goldie, Scott B Orinda, CA 94563 $295,943.24 $295,943.24   07/31/2008      
Meza, Lorenzo Fresno, CA 93723 $295,698.94 $295,698.94   02/08/2008      
Helmudt, Phyllis Saratoga, CA 95070 $295,665.88 $295,665.88   10/11/2012      
Cutler, William E &
Felton, Rachel L
Long Beach, CA 90815 $289,851.30 $289,851.30   04/14/2011      
Seiden, Allen G Hercules, CA 94547 $287,379.97 $287,379.97   03/03/2011      
Bradfield, Robert B Lafayette, CA 94549 $286,041.48 $286,041.48   10/25/2012      
Tarasen, Curt Clovis, CA 93611 $281,366.19 $281,366.19   11/29/2012      
Brewington, Kenneth Corona, CA 92881 $279,715.20 $279,715.20   05/13/2010      
Isley, Ronald Saint Louis, MO 63141 $279,055.48 $279,055.48   10/22/2002      
Jaramillo, Javier &
Loyadejaramillo, Laura
Santa Barbara, CA 93101 $278,251.09 $278,251.09   04/29/2010 Contractor's State License Board Active 869452
Martinez, Arturo J Montclair, CA 91763 $274,691.91 $274,691.91   09/11/2007      
Mitchell, Frank W Vacaville, CA 95687 $273,933.97 $273,933.97   11/26/2008      
Cortese, Robert J Canyon Country, CA 91387 $273,832.56 $273,832.56   01/10/2013      
Battaglia, Susan M Sonora, CA 95370 $271,659.48 $271,659.48   11/18/2009      
Shandler, Garett Los Angeles, CA 90010 $268,279.53 $268,279.53   09/08/2008      
Assilian, Ara H & Esther Azusa, CA 91702 $264,046.30 $264,046.30   12/11/2013      
Odonnell, Pierce H Santa Monica, CA 90404 $263,762.22 $263,762.22   09/30/2013 State Bar of California Active 081298 
Custa, Paul Perris, CA 92570 $262,070.17 $262,070.17   01/18/2011 Bureau of Security and Investigative Services
Contractor's State License Board
Cancelled

Active
0322286

876290
Ray, Rodney Fresno, CA 93720 $260,955.69 $260,955.69   10/14/2008      
Nittolo, John &
Roth, Paula
San Francisco, CA 94123 $260,123.70 $260,123.70   06/17/2009      
Lang, Lauren D Sherman Oaks, CA 91403 $257,296.37 $257,296.37   10/12/1993      
Ouye, Gene K San Mateo, CA 94402 $255,966.91 $255,966.91   06/09/2003      
Delaisla, Henry Irvine, CA 92602 $254,049.38 $254,049.38   02/13/2013      
Koch, Randall S San Diego, CA 92127 $253,323.64 $253,323.64   03/26/2012      
Brief, Howard Seal Beach, CA 90740 $253,226.11 $253,226.11   07/17/2012 State Bar of California Active 037820 
Llamas, Michael R La Jolla, CA 92037 $252,506.01 $252,506.01   12/12/2007      
Paves, Kenneth L Santa Monica, CA 90406 $252,359.47 $252,359.47   04/22/2009 Board of Cosmetology Delinquent 550548
Haririan, Mehran &
Koozekanani, Roya
Laguna Niguel, CA 92677 $252,350.02 $252,350.02   12/03/2013 Bureau of Real Estate Licensed 1183709
Lawson, Karen Apple Valley, CA 92308 $251,982.72 $251,982.72   04/27/2006      
Kang, John H Coto De Caza, CA 92679 $251,725.84 $251,725.84   04/27/2006      
Jenkins, Gregory D Newhall, CA 91321 $250,181.74 $250,181.74   12/11/2009 California Medical Board Current 0040935
Castillo, David A Marina Del Rey, CA 90292 $248,581.32 $248,581.32   03/17/2010      
Winter, Robert D Palm Springs, CA 92264 $247,936.56 $247,936.56   04/05/2013      
Papa, Alvin L Tarzana, CA 91356 $246,112.20 $246,112.20   03/31/2008 Bureau of Real Estate Licensed 1473111
Borgeson, Tom R Vista, CA 92081 $245,090.97 $245,090.97   02/20/2008      
Monette, Barbara B Santa Rosa, CA 95404 $244,306.85 $244,306.85   04/08/2013      
Foster, Rick W La Quinta, CA 92253 $243,070.81 $243,070.81   10/19/2004 Board of Chiropractic Examiners Valid 0013309
Michaels, Nick A Dana Point, CA 92629 $242,284.63 $242,284.63   05/06/2010 Contractor's State License Board Expired 85142AA
Trujillo, John M Los Angeles, CA 90040 $242,162.02 $242,162.02   12/26/2008      
Farahi, Josef Los Angeles, CA 90035 $240,282.24 $240,282.24   10/10/2003      
Rogland, Abraham Agoura Hills, CA 91301 $239,661.20 $239,661.20   10/06/2010      
Wray, Charles Ojai, CA 93023 $239,191.28 $239,191.28   04/12/2006 Board of Chiropractic Examiners Valid 13907
Cantor, Nicholas &
Carlon, Veronica
Cantor, Nicholas
Santa Maria, CA 93454 $191,380.42
$47,623.35
$239,003.77   05/23/2013      
Burd, Ronald P Santa Barbara, CA 93105 $238,243.92 $238,243.92   11/27/1996 State Bar of California Active 140226
Verdi, Alfred J Los Angeles, CA 90049 $237,293.57 $237,293.57   06/20/2013 Bureau of Real Estate
State Bar of California
Licensed
Active
0782668
101447
Fleck, Craig A San Diego, CA 92110 $236,714.89 $236,714.89   05/07/2003      
Moore, Scott D & Kimberly A Cameron Park, CA 95682 $236,460.38 $236,460.38   05/13/2013      
Sive, Joe Beverly Hills, CA 90210 $235,914.28 $235,914.28   06/12/2008      
Yu, Youngcho Cerritos, CA 90703 $232,654.16 $232,654.16   05/05/2010      
Claunch, John W Redlands, CA 92373 $231,258.01 $231,258.01   04/22/2008 Contractor's State License Board Expired 863372 
Robles, Medardo C Torrance, CA 90501 $229,847.91 $229,847.91   12/07/2012      
Ruballos, Fernando Azusa, CA 91702 $229,593.54 $229,593.54   08/25/2011      
Dunham, Stephen R Carlsbad, CA 92009 $229,219.87 $229,219.87   03/30/2011      
Guiltinan, Brian &
Higman, Hallie M
Rancho Santa Fe, CA 92067 $226,988.71 $226,988.71   04/15/2010 Bureau of Real Estate Licensed 1210738
Gonzalez, John J Santa Rosa, CA 95407 $225,441.52 $225,441.52   12/05/2012      
Clark, Jack D Clovis, CA 93613 $225,261.23 $225,261.23   07/11/2002 Contractor's State License Board Active 315068
Kaufman, Mark A El Cajon, CA 92019 $225,127.01 $225,127.01   11/01/2012 Contractor's State License Board Active 828720
Garrett, Digna R Hayward, CA 94544 $224,845.30 $224,845.30   09/10/2013      
Tartaglia, Robert D Reedley, CA 93654 $223,522.80 $223,522.80   11/18/2009      
Elder Jr, James E Orangevale, CA 95662 $223,315.49 $223,315.49   11/04/2009      
Mcafee, Eric A & Marguerite Saratoga, CA 95070 $200,818.37 $200,818.37   03/20/2013      
Hamidi, Abdul & Nabizada, Razia San Ramon, CA 94583 $219,475.84 $219,475.84   10/30/2013 Bureau of Real Estate Licensed 1483266
Liu, Tsengwei Chino Hills, CA 91709 $218,760.50 $218,760.50   02/23/2012      
Ford, Julie R Round Mountain, CA 96084 $217,768.63 $217,768.63   11/09/2011 Alcoholic Beverage Control Canceled 483846
Yowell, James L Long Beach, CA 90802 $212,422.93 $212,422.93   12/29/2008      
Acosta, Manuel Los Angeles, CA 90033 $212,109.21 $212,109.21   10/20/2011      
Finney, Randolph L San Clemente, CA 92674 $211,314.15 $211,314.15   04/06/2009      
Harralson, Daniel L Clovis, CA 93619 $211,256.38 $211,256.38   10/25/1996 State Bar of California Active 109322
Jenkins Jr, Willis C San Diego, CA 92101 $211,146.72 $211,146.72   01/07/2011      
Slater, Douglas R Ojai, CA 93023 $210,844.13 $210,844.13   07/06/2010      
Hermes, Peter Los Angeles, CA 90010 $210,815.36 $210,815.36   06/30/2009 State Bar of California Active 059496 
Keushgerian, Hasmig Montebello, CA 90640 $210,047.32 $210,047.32   01/11/2011 Bureau of Automotive Repair Delinquent 0152959
Seto, David & Shacuan S
Seto, David
San Francisco, CA 94133 $200,654.08
$8482.42
$209,136.50   04/01/2010      
Luna, Katherine M Altadena, CA 91001 $208,064.10 $208,064.10   11/13/2006 Department of Insurance Active 0G45115
Shapow, Morris & Esther Beverly Hills, CA 90210 $207,630.58 $207,630.58   09/25/1995 Physical Therapy Exam Committee Valid 0006166
Huffman III, John H Turlock, CA 95382 $207,220.66 $207,220.66   01/25/2012      
Hernandez, Alfonso South Gate, CA 90280 $206,542.23 $206,542.23   04/29/2009      
Krumbein, Mike C & Lisa A
Krumbein, Mike C
Santa Ana, CA 92705 $153,036.94
$52,714.12
$205,751.06   05/27/2003      
Chang, Peggy Los Angeles, CA 90020 $205,351.03 $205,351.03   03/19/2008      
Beinhorn, Moana S Reno, NV 89512 $203,291.48 $203,291.48   09/24/2009      
Young, Annie Los Angeles, CA 90068 $202,528.38 $202,528.38   01/02/2008      
Diaz Jr, Alejandro I Rancho Cucamonga, CA 91739 $202,326.84 $202,326.84   11/24/2009      
Lartigau, Andre M Santee, CA 92071 $201,490.05 $201,490.05   07/12/2011      
Poiset, Matthew Solana Beach, CA 92075 $200,932.17 $200,932.17   04/13/2010      
Simpich Jr, William M Oakland, CA 94612 $200,452.66 $200,452.66   06/21/2002 State Bar of California Active 106672 
Skalsky, Karla Mira Loma, CA 91752 $199,521.24 $199,521.24   09/09/2011      
Martinez, Enrique Aurora, CO 80017 $198,643.10 $198,643.10   02/06/2009      
Henderson, Daniel J Murrieta, CA 92562 $198,027.05 $198,027.05   09/13/2012      
Sandoval, Julio C Atwater, CA 95301 $196,890.04 $196,890.04   06/03/2010 Bureau of Real Estate Suspended 1196649
Franceschi Jr., Ernest J Playa Del Rey, CA 90293 $196,270.03 $196,270.03   11/25/2002 State Bar of California Active 112893 
Mccarty, Patrick N Stockton, CA 95204 $196,211.87 $196,211.87   01/14/2010      
Brymer, Scott J Oak Park, CA 91377 $196,147.54 $196,147.54   10/30/2013      
Thompson, William M Sacramento, CA 95828 $196,089.65 $196,089.65   10/03/2007      
Sanchez, Jose R Sacramento, CA 95822 $194,048.05 $194,048.05   04/21/2006 California Medical Board Current 0061393
Ingram, James W Visalia, CA 93292 $193,514.68 $193,514.68   01/31/1997 Engineers & Land Surveyors Board Denied 10638
Ashbrook, Nathan J & Dawn
Ashbrook, Nathan J
Temecula, CA 92592 $166,124.92
$27,305.07
$193,429.99   06/12/2013 Contractor's State License Board Expired 766992 
Rasooly, Ziba F Lafayette, CA 94549 $192,567.56 $192,567.56   08/16/2011      
Pollard, Vincient Compton, CA 90220 $192,156.69 $192,156.69   02/24/2004      
Prado, Alberto L San Clemente, CA 92673 $191,021.76 $191,021.76   06/11/2013      
Lewis, Joshua J Sacramento, CA 95814 $190,695.72 $190,695.72   07/29/2009      
Bealke, Bruce B West Hollywood, CA 90048 $190,381.07 $190,381.07   03/27/2009      
Singleton, Charles E Upland, CA 91784 $190,352.66 $190,352.66   03/30/2004      
Phifer, Mekhi Sherman Oaks, CA 91403 $189,704.79 $189,704.79   04/26/2010      
Ford, Glenn M Moreno Valley, CA 92555 $189,643.24 $189,643.24   03/09/2005 California Medical Board Probation 0042473
Atkison, Marylynn Estes Park, CO 80517 $189,426.18 $189,426.18   11/21/2013      
Lee, Albert W Calabasas, CA 91302 $187,716.88 $187,716.88   10/17/1996      
Erlewine Jr, Vernon E Fresno, CA 93747 $187,400.63 $187,400.63   02/27/1996      
Appleby, Michael J El Segundo, CA 90245 $187,173.85 $187,173.85   01/08/2008      
Nandino, Henry R Pasadena, CA 91104 $186,697.53 $186,697.53   07/19/2013      
Foster, James J Simi Valley, CA 93065 $185,682.62 $185,682.62   09/11/2008      
Torres, Herlin & Olma Fresno, CA 93705 $177,832.90
$6,488.07
$184,320.97   06/13/2008      
Hendrickson, Scott T Elk Grove, CA 95757 $183,566.10 $183,566.10   05/22/2012      
Paez, Benjamin Santa Ana, CA 92701 $182,955.55 $182,955.55   06/18/2013      
Porter, Shirley E Pasadena, CA 91109 $182,490.25 $182,490.25   02/02/2011      
Husain, Khalid S Lawndale, CA 90260 $182,116.21 $182,116.21   05/12/2005      
Mendaros, Mark A San Francisco, CA 94131 $182,084.02 $182,084.02   06/19/2008      
Sanchez, Mario C Montebello, CA 90640 $179,562.54 $179,562.54   01/22/2010      
McFarland, Ray Round Rock, TX 78664 $178,969.33 $178,969.33   12/10/2013      
Rojas, Ronald B Lincoln, CA 95648 $104,863.08
$73,544.07
$178,407.15   05/12/2010      
White Jr, Marvin J Inglewood, CA 90301 $178,261.73 $178,261.73   11/25/2002 California Medical Board Current 0039975
Kelly, Susan Culver City, CA 90230 $177,288.10 $177,288.10   11/06/2009 Bureau of Real Estate Licensed NBA 1149007
Nicknig, Marissa L West Sacramento, CA 95691 $177,007.32 $177,007.32   03/18/2009      
Saghdejian, Sevag Los Angeles, CA 90046 $176,523.26 $176,523.26   10/10/2012      
Henderson, Joseph La Quinta, CA 92253 $175,282.34 $175,282.34   01/15/2013      
Garcia, Daniel F Santa Fe Springs, CA 90670 $174,309.24 $174,309.24   12/17/2012      
Andra, Aurel Riverside, CA 92503 $173,514.08 $173,514.08   03/07/2012 Contractor's State License Board Active 517444 
Tamunang, Godwill T Wilmington, CA 90744 $173,017.10 $173,017.10   02/23/2012      
Demarco, Margaret E Mount Shasta, CA 96067 $172,940.62 $172,940.62   03/06/2013      
Pilgrim, Craig Lafayette, CA 94549 $172,694.57 $172,694.57   05/02/2012      
Lyubarsky, Dmitry North Hollywood, CA 91601 $172,541.30 $172,541.30   12/25/2011      
Schroeder, Jennifer Irvine, CA 92603 $172,473.88 $172,473.88   03/23/2007 Bureau of Real Estate Licensed 1911691
Herrera, Monica A San Jacinto, CA 92581 $172,304.52 $172,304.52   06/05/2008      
Ashe, Dennis F Fayetteville, NC 28304 $171,924.57 $171,924.57   11/29/2011      
Rachel Allenstein Trust Tarzana, CA 91356 $171,174.37 $171,174.37   03/06/2013      
Rodriguez, Leobardo Phelan, CA 92371 $170,568.04 $170,568.04   12/01/2009      
Liskey, Lee R San Francisco, CA 94110 $170,440.15 $170,440.15   03/05/2004 California Medical Board Current 0048467
Alvarez, Fernando G Cypress, TX 77429 $169,681.12 $169,681.12   07/21/2008      
Woodcock, Anna M Windsor, CA 95492 $169,577.47 $169,577.47   09/13/2013      
Salcedo, Joseph Sacramento, CA 95823 $169,568.12 $169,568.12   11/15/2011      
Martin, David G & Susan M Reno, NV 89521 $169,538.70 $169,538.70   07/01/2011 Department of Insurance Active 403925
Silvia, Jeffrey A & Laurie E Stockton, CA 95219 $169,525.25 $169,525.25   03/18/2010 State Bar of California Active 121065 
Davis, Jonathan H & Deven Bakersfield, CA 93314 $169,524.63 $169,524.63   03/19/2010      
Piatkowskinazarro, Marek Pasadena, CA 91107 $169,412.89 $169,412.89   01/13/2011 Physical Therapy Exam Committee Surrendered 0015084
Schwartz, Murray & Rosemary Romney Marsh, UK  $169,010.37 $169,010.37   03/24/2010      
Henry, Randy L & Susanemily Porter Ranch, CA 91326 $168,433.43 $168,433.43   03/21/2013      
Williams, John T San Antonio, TX 78244 $168,364.74 $168,364.74   06/16/2003      
Mcdevitt, Marsha E San Francisco, CA 94118 $167,910.88 $167,910.88   09/08/2011      
Alba, Johnny Anaheim, CA 92805 $167,856.48 $167,856.48   11/09/2012 Contractor's State License Board Active 581762 
Echevarria, Javier R Morgan Hill, CA 95037 $167,730.96 $167,730.96   09/28/2010      
Kim, Jin S Downey, CA 90240 $167,133.17 $167,133.17   05/10/2010      
Hwang, Brendon S Los Angeles, CA 90004 $166,816.23 $166,816.23   07/08/2004      
Reconose, Ricardo R Stockton, CA 95206 $166,612.36 $166,612.36   05/24/2004 Department of Insurance
Bureau of Real Estate
Active

Licensed
0734333

1279290
Heather Allenstein Trust Tarzana, CA 91356 $166,562.45 $166,562.45   05/31/2013      
Rohrenbach, Peter C Cardiff By The Sea, CA 92007 $166,494.10 $166,494.10   08/16/2007      
Fields, Kim V Smyrna, GA 30080 $165,966.37 $165,966.37   07/23/2002      
Williams, Reno Los Angeles, CA 90006 $165,936.12 $165,936.12   11/05/2012      
Bowden, Edward D Manteca, CA 95337 $165,475.84 $165,475.84   05/19/2003      
Salas, Michael Temecula, CA 92592 $165,412.33 $165,412.33   09/24/2008      
Williams, Leontina Daly City, CA 94014 $165,402.22 $165,402.22   07/03/2007      
Logsdon, Lawrence M & Norma J Long Beach, CA 90802 $165,089.78 $165,089.78   02/21/2006      
Cardenas, Ramiro San Francisco, CA 94112 $164,824.85 $164,824.85   04/16/2009 Alcoholic Beverage Control
Alcoholic Beverage Control
Auto Revoked
Active
305438

314745
Alvarado, Maria S Redondo Beach, CA 90278 $164,710.26 $164,710.26   10/03/2012      
Yarbrough, James A Santee, CA 92071 $164,615.38 $164,615.38   03/10/2004      
Kroop, Richard Pasadena, CA 91106 $164,291.65 $164,291.65   11/16/2010 California Medical Board Current 0036316
Garcia, Ruben & Tammy N Rolling Hills, CA 90274 $164,273.62 $164,273.62   09/28/2006 Contractor's State License Board Suspended 668636
Tavaoli, Jeremy K Davis, CA 95618 $163,628.41 $163,628.41   09/27/2013      
Tosta, Frank & Joyce Gustine, CA 95322 $163,625.92 $163,625.92   10/27/2010      
Hollinghurst, Michael C Rancho Santa Margarita, CA 92688 $162,612.87 $162,612.87   03/25/2011      
Rabin, Melissa Los Angeles, CA 90064 $161,734.43 $161,734.43   09/24/2011      
Lefler, Paul K Upland, CA 91786 $161,287.49 $161,287.49   03/26/2007      
Neville, William R Campbell, CA 95008 $161,266.38 $161,266.38   08/10/2010      
Arnott, Richard D Yucaipa, CA 92399 $160,986.78 $160,986.78   02/11/2008 Contractor's State License Board Active 389236


Corporate income tax

More Information  Name Address Amount Due Payments Received1 Lien Filed License License Status License Number Officers
Total - $35,471,989.57 - - - - - -
Berkley Operations, LLC Irvine, CA 92602 $2,470,417.74   07/10/2013        
Larry M. Ivancich, A Professional Corporation Marina Del Rey, CA 90292 $2,304,868.58   03/13/2013       Larry M. Ivancich, CEO
John D. Stoller, Secretary
Soo Ill Chang, M.D., Inc. Fresno, CA 93726 $2,099,636.70   06/07/2011       Soo Ill Chang, CEO
Chang Eun Chang, Secretary
Medical Exchange, Inc. Concord, CA 94521 $1,898,467.25   02/06/2012       Rogean Fugate, CEO
Raymond Inman, Inc. Salinas, CA 93902 $1,570,998.80   09/25/2013       Cynthea Inman Corlett, CEO
Jo Inman, Secretary
Nelson Media, Inc. Nashville, TN 37214 $1,443,672.25   03/03/2010        
Industrial Investors Solana Beach, CA 92075 $1,219,592.60   02/18/2004        
J. Douglass Jennings, Jr., A Professional Corporation San Diego, CA 92122 $1,004,237.40   03/21/2013       J. Douglass Jennings, Jr., CEO
Murray Huberman & Company, Inc. Woodland Hls, CA 91364 $879,417.15   03/05/2009       Murray Huberman, CEO
Fowler Brothers Distributors of Natural Foods San Rafael, CA 94912 $803,792.68   03/17/2011       L. Bryan Fowler, CEO
Terence S. Fowler, Secretary
Spectrum Apple, Inc. Irvine, CA 92619 $704,223.46   12/22/2010       John D. Gantes, CEO
Beverly Boulevard Associates, Inc. Los Angeles, CA 90027 $687,774.35   01/25/2012       Michael Taradash, CEO
Serg Felipe, Inc. Los Angeles, CA 90079 $601,587.56   05/10/2012       Ben Zion Birman, CEO
Israel Birman, Secretary
Gifford Engineering, Inc. Boulevard, CA 91905 $566,505.72   12/10/2012       Frank H. Gifford, CEO
Advance Metal Spinning, Inc. San Jose, CA 95110 $560,268.04   03/19/2009       Mark P. Mahany, CEO
Rita M. Mahany, Secretary
Research Planning Solana Beach, CA 92075 $535,831.04   03/29/2004        
Lanvesco Santa Monica, CA 90406 $522,411.78   02/06/2004       E. Kutsuna, CEO
Wm. Wells, Secretary
Valuation Systems Solana Beach, CA 92075 $522,274.43   06/11/2001        
Garnet Protective Services And Security, Inc. Carson, CA 90745 $496,933.40   04/25/2013 Bureau of Security and Investigative Services Current 13855 Roberto Alaniz, CEO
Thelma S. Alaniz, Secretary
ENL Global, Inc. Commerce, CA 90040 $472,622.38   09/04/2013       Tsu-Wei Lin, CEO
K R & R Corporation Foster City, CA 94404 $468,206.43   05/04/2004       Karen Reshma Rattan, CEO
Praveen Kaur Rattan, Secretary
Manorma Whit Rattan, CFO
Ernest R. Rouse & Associates, Inc. Redding, CA 96001 $467,952.02   05/15/2013       Ernest R. Rouse, CEO
Mary V. Rouse, Secretary
Burr-King Manufacturing Company Warsaw, MO 65355 $457,932.97   12/28/2009       Donald W. MacCarthy, CEO
Ann Graham, Secrectary
Ira Maser, CFO
Bruce Kurnik Realty, Inc. Studio City, CA 91604 $436,563.24   10/04/2013 Bureau of Real Estate Valid 1240842 Bruce F. Kurnik, CEO
Odaat Enterprises, Inc. Canyon Country, CA 91351 $424,761.28   04/09/2009       Mary Headlee, CEO
R. David Sibley, M.D., A Professional Corporation Los Angeles, CA 90012 $420,748.06   10/20/2010       R. David Sibley, Jr., CEO
Robert D. Sibley, Sr., Secretary
Ryan A. Moore, CFO
Greg Bell Trucking, Inc. Carson, CA 90749 $407,385.30   07/21/2013       Gregory L. Bell, CEO
Tenita Bell, Secrectary
Suzy's Design Furniture #1, Inc. Pasadena, CA 91104 $401,027.39   09/12/2013       Suzy Carbajal, CEO
Jaun Carbajal, Secretary
Manhattan Security & Protection Systems El Segundo, CA 90245 $398,608.76   11/05/2013 Bureau of Security And Investigative Services Cancelled 3657 Willaim J. Shultz, CEO
Jeffry J. Wetzel, Secretary
Computer Parts & Peripherals, Incorporated Alpine, CA 91901 $367,366.50   03/08/2010       Kathryn Just, CEO
Irvine Village Pediatrics, A Professional Medical Corporation Irvine, CA 92604 $366,933.29   04/02/2008       Michael Oliver Aufdemberg, CEO
Cathe Lynn Aufdemberg, Secretary
American Spectrum Realty, Inc. Houston, TX 77057 $356,653.41   11/18/2013       William Jay Carden, CEO
Elisa Grainger, CFO
Pacific Coast Pet Services, Inc. Westlake Vlg, CA 91362 $338,810.19   01/07/2013       Debbie L. Helms, CEO
Gary L. Helms, Secretary
Antonio K. Coirin, M.D., Inc. Modesto, CA 95352 $337,752.73   01/16/2013       Antonio K. Coirin, CEO
Valley Recovery Services, Inc. Kingsburg, CA 93631 $330,724.68   08/12/2010 Bureau of Security And Investigative Services Clear 1241 Russell Scott Davidson, CEO
Rebecca Brooke Davidson, Secretary
Stefanie Celeste Davidson, CFO
Mekco Direct Co. San Diego, CA 92117 $328,255.89   08/22/2013       Michael O Kovac, CEO
Rayture Systems Co., Ltd. San Jose, CA 95131 $309,686.88   09/16/2013       Kazunori Maruyama, CEO
Hideyuki Nita, Secretary
Kazumi Miyajima, CFO
John Shindelus Flooring, Inc. Porter Ranch, CA 91326 $296,095.92   11/07/2013       John Shindelus, CEO
Gur Sim Gk Enterprises, Inc Norwalk, CA 90650 $277,167.54   08/01/2013       Amriic Sandhu, CEO
Metropolitan Medical Management, Inc. Los Angeles, CA 90057 $270,020.95   07/24/2013        
Cortez Industrial Cnc Repairs, Inc. Downey, CA 90242 $269,842.14   12/15/2011       Daniel Jr. Cortez, CEO
Guardino-Crawford Co. Stockton, CA 95203 $269,799.26   07/10/2013       Richard Hughes, CEO
Patricia Guardino, Secretary
India Clay Oven, Inc. Los Angeles, CA 90036 $253,123.04   10/09/2013       KamalDeep S. Sandhu, CEO
Barry H. Josselson, A Professional Law Corporation Orange, CA 92868 $244,546.03   10/14/2013       Barry H. Josselson, CEO
American Hotels, Inc. Hayward, CA 94541 $244,406.28   02/25/2013       Sanjay Bakshi, CEO
Argentman, Inc. Fontana, CA 92335 $244,027.59   06/13/2013       Moises Rugerio, CEO
Maria Salgado, Secretary
Noe Rugerio, CFO
Jerry S. Milliken, A Professional Corporation Los Angeles, CA 90067 $241,601.47   01/22/2010       Jerry S. Milliken, CEO
Terminal Truck Service, Inc. Chula Vista, CA 91910 $238,634.67   07/29/2013       Melvin Garrison, CEO
Ralpha Garrison, CFO
Factory Mutual Services Solana Beach, CA 92075 $238,106.25   07/09/2004       William G. Wells, CEO
Coastal Flooring, Inc. Chula Vista, CA 91910 $224,560.33   09/28/2011       Shane Lowery, CEO
Vet Trucking, Inc. Los Angeles, CA 90001 $220,799.82   11/08/2013       Telma Carmina Mancio, CEO
Picture Perfect Enterprises Rancho Cucamonga, CA 91739 $211,659.46   10/16/2013       Hao Gong, CEO
Hui Zhang, Secretary
Ingram's Security And Patrol Corp. Cerritos, CA 90703 $209,311.54   10/09/2012       Tyrain Elizabeth Eaton, CEO
Sherie Collins, Secretary
Michael K Collins, Inc. Los Angeles, CA 90071 $208,049.56   05/30/2012       Michael K. Collins, CEO
Jame W. Collins, Secretary
Visuale, Inc. Los Gatos, CA 95032 $205,244.90   08/28/2013       Scott Broomfield, CEO
Kim Reily, CFO
Atlant (USA), Inc. Compton, CA 90220 $201,952.76   10/15/2013       Bolko G.C Kissling, CEO
Cupertino Sport Shop, Inc. Cupertino, CA 95014 $198,950.71   07/23/2013       Harry Dwyer III, CEO
Saab Enterprises, Inc. San Dimas, CA 91773 $198,091.52   10/09/2013       Waleed Saab, CEO
Sam Mezher, CFO
Industrial Services Solana Beach, CA 92075 $197,367.38   08/31/2004        
L.A. Best Security Services, Inc. North Hills, CA 91343 $196,986.18   09/23/2010       Balbir Singh Gill, CEO
OCM Cherokee Investments, Inc. Los Angeles, CA 90071 $194,586.35   08/05/2013        
Private Organic Therapy, Inc. Studio City, CA 91604 $193,364.95   11/07/2013       Luis Rivas, CEO
LAT RV Holdings, Inc. Monterey Park, CA 91755 $187,521.92   07/24/2013       Ravi Vazquez, CEO
Leonor Vazquez, Secretary
SMD Enterprises, Inc. Los Angeles, CA 90001 $184,378.30   07/18/2012       John Raymond McLean, CEO
Desmond McLean, Secretary
Harvey Molloy, CFO
Western Talent Corporation Pacific Palisades, CA 90272 $179,843.74   10/16/2013       Joseph Flores-Beauchamp, CEO
Mine Bros., Inc Watsonville, CA 95076 $178,218.72   10/29/2012       Gary D. Mine, CEO
Wendt & Abel, A Professional Law Corporation San Luis Obispo, CA 93405 $176,726.78   05/11/2010       Gregory D. Abel, CEO
Bar-B-Que Express, Inc. Huntington Beach, CA 92647 $174,423.58   06/27/2012       John Haronis, CEO
Angela Haronis, Secretary
Harry Haronis, CFO
La Conda Ranch, Inc. Corning, CA 96021 $169,011.66   02/17/2009       Barbara Patton, CEO
Lynda Patton, Secretary
James Scott Patton, CFO
St. Williams Guest Home, Inc. Carson, CA 90745 $164,566.17   11/18/2013        
Sorrenti Almond Hulling & Harvesting, Inc. Fresno, CA 93727 $162,575.81   05/01/2013       Frank Sorrenti, CEO
Georgia W. Sorrenti, Secretary
Adrian Investments Corporation Hayward, CA 94544 $161,523.96   10/14/2013       Jack Wilcox, CEO
Harma Wilcox, Secretary
Tony Choy, CFO

As cases are resolved, those taxpayers are removed from the list, reducing the total number of listings from the original 500. Removal of this tax delinquency information, as well as our authority to publish this list, is pursuant to California Revenue & Taxation Code Section 19195.

List information was last updated on 04/14/2014.

Note

  1. Payments are posted only upon the taxpayer's written request.
    Total number of delinquent taxpayers on list that have paid in full 0
    Total amount paid in full $0