California Business Portal

Was I properly notified of a tax issue before the Franchise Tax Board (FTB) took collection action?

Before FTB takes collection actions on a delinquent tax account, FTB will mail you a notice that meets the due process requirements. This notice describes the tax liability, your rights to contest the liability, the consequences of noncompliance, and the deadline to avoid collection actions. 

If you moved, and did not contact FTB to update your mailing address, FTB's notice satisfies the due process requirements if they mailed it to your last known address—even if the U.S. Postal Service did not forward it to you. Unfortunately, updating your mailing address with the U.S. Postal Service does not update it with FTB. You must also contact FTB to update your address.

For more information, review: 
  • California Revenue and Taxation Code Sections 19049, 21015.5, and 21019.
  • www.leginfo.ca.gov/calaw.html

Did you find this article helpful?

Haven't found what you're looking for, send us an email