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Installment Agreements

PURPOSE OF BULLETIN

To advise staff that the Accounts Receivable Management Compliance And Resolution Services Bureau (CARES) Collection Contact Center is revising the Installment Agreement requirements and manual tax lien rules for individual taxpayers.

BACKGROUND

The ARM CARES Collection Contact Center conducted a 16-month pilot project that expanded the time and dollar criteria for installment agreements. At the end of the pilot it was decided that it would be significantly advantageous to both taxpayers and the FTB to continue with this effort.

INSTALLMENT AGREEMENT CRITERIA

Old policy New policy
Case balance is $10,000 or less Case balance is $25,000 or less
Account would be paid in full in 36 months or less Account will be paid in full in 60 months or less
All required personal income tax returns were filed All required personal income tax returns are filed
  Set payment amount is established, based on ability to pay

NOTE: FTB reserves the right to file a lien as a condition of the installment agreement depending on the taxpayer’s compliance history. A lien may be issued if the taxpayer defaults on the installment agreement.

 

Back to Public Service Bulletins - 2006