The BOE handles sales, use, property, and special taxes, as well as the tax appellate program. Accordingly, they are responsible for enforcing the collection of such taxes and dealing with associated matters.

The BOE can be notably aggressive when it comes to tax matters. We have helped thousands of individuals and businesses deal with them, along with other state tax departments and the IRS. Whatever your case may be, we have seen it before and can help you with it.

Tax Liens

If you are behind on your taxes, the BOE may file a lien. A tax lien serves as a legal claim to your property, thus protecting the state’s interests. Due to its nature as a public record, it can hurt your credit rating, and inhibit property-related transactions.

A lien enables future enforced collection actions, and will only be lifted once all delinquent taxes are addressed.

License Revocation

If your business fails to pay or file taxes, the BOE may revoke any of a range of licenses. This includes (but is not limited to) seller’s licenses, driver’s licenses, and distribution-related licenses.

Collection Recovery Fees

Any costs associated with an enforced collection process may be added to your total liability in the form of a fee. Such fees vary according to the amount due.

Third Parties

The BOE is authorized to obtain information about your business affairs from any party that may have it. This may result in notifying concerned parties of license or permit suspensions.

Delinquency List

The BOE publishes an online list of the top 500 Sales and Use Tax Delinquencies in the state. If your name makes the list, state agencies will treat you accordingly.

Refund Seizure

If you maintain a tax liability, the BOE may coordinate with the Franchise Tax Board to redirect any tax refunds owed to you, and apply them directly to your liability.

Offer in Compromise

If you cannot pay your tax liability in full, the BOE may allow you to resolve it for a lesser amount through an Offer in Compromise. To qualify for an OIC, you must meet certain conditions:

The liability in question must be final and undisputed.
It is determined that you do not have, and will not have, the means to pay the full liability.

Installment Agreements

A short-term installment proposal may be considered by the BOE if you cannot pay your initial tax bill in full. Keep in mind that penalties and interest will accrue on whatever portion of your bill remains unpaid. The state is obligated to protect its interests, so you will need to comply with any terms and conditions given to you, lest you incur further penalties or an enforced collection process.

Long-term installment agreements require more consideration and generally involve providing comprehensive financial information. If means of full payment are found as the state investigates your financial situation, then you may be forced to pay by those means.

Power of Attorney

You may authorize a qualified professional to represent you before the state. You must complete and submit the appropriate documentation to do so prior to any discussion of tax matters. Forms can be found here: https://www.boe.ca.gov/formspubs/forms.htm

Warrants and Levies

The state may seek to resolve liability by enforcing a lien. This may take the form of a levy, which is used to seize money or the rights thereto, either directly from the liability or from a third party, such as a bank.

Aside from wage levies, levies pursuant to warrants are made by sheriffs or other such officers. The officer given the warrant is obligated to serve the levy and seize the appropriate assets as they are available, per the warrant’s instructions. Assets in the form of money are turned over to the BOE, and all else is set up for public auction.

It is important to seek help as soon as possible if the BOE issues a bank levy against you. This is because there is a holding period for the levied funds, during which you can seek professional assistance and dispute the levy. We can not only stop the transfer of funds, but we can also prevent such an event from occurring again. Contact us promptly if you are or believe you will become subject to a bank levy from the BOE.