CHILD SUPPORT DUAL LIABILITY CASES
PURPOSE OF BULLETIN
To tell staff that beginning May 11, 2009, we will start collecting on dual liability cases.
Previously, we did not pursue collection actions on taxpayers who also owed a child support obligation.
R&TC §19271 and 19276 provided that our obligation to collect child support delinquency takes priority over the collection of delinquent income tax liabilities until all the following occurs:
- The California Child Support Automation System (CCSAS) is operational with all 58 counties on board. The Department of Child Support Services created this new collection system, so they could pursue collections separately.
- A Letter of Revocation is received from the Department of Child Support Services and they no longer require our assistance on collecting child support debt.
- It must be January 1 following receipt of Letter of Revocation.
We received the Letter of Revocation December 17, 2008, which allows us to resume collecting income tax debts beginning January 1, 2009. The ARCS Child Support Functional area will no longer be available starting May 11, 2009.
Large Account, Personal Income Tax Reactive, and Account Revenue Recovery Teams will experience an increase in taxpayer contacts. Accounts Receivable Collection System will route out 100 cases per day from the Child Support Functional area to control the volume.
Taxpayers may go to ftb.ca.gov and search for payment options.