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State of California Franchise Tax Board

Top 500 Delinquent Taxpayers - About

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.

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 $487 million in revenue as of January 4, 2016.

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