CA Franchise Tax Board

The Statute of Limitations on IRS & FTB Tax Debt Collection

CA Franchise Tax Board, CA FTB, Collection Law, IRS, Taxes

A potential client called me last week for help in dealing with the IRS. He owes taxes for 1992 to 1996. Had he filed the returns on time? Yes. Had he filed bankruptcy in the meantime? No. Had he filed an offer in compromise? No. Has he heard anything from the IRS in the last three years? No, but he thought that was because he had moved Read more »

Minor Child’s Account with Parent Social Security # – A Cautionary Tale

Here’s a story, with lessons, of how putting your social security number on a minor child’s account can go wrong. A client recently had the FTB, Franchise Tax Board, garnish Read more »

Hawkins vs. FTB Changes Tax Evasion Standard

Bankruptcy Procedure, CA Franchise Tax Board, Courts, In the News, Tax Collection Issues, Taxes

If the government can prove that you “willfully attempted in any manner” to “evade or defeat” a tax, then you cannot discharge that tax debt in bankruptcy. 11 U.S.C. 523(a)(1)(c). Read more >>