TAX COMPLIANCE GUIDELINES
TAX
COMPLIANCE
GUIDELINES
DE 83 Rev. 1 (4-18) (INTERNET)
CU
TABLE OF CONTENTS
CHAPTER
1.
INTRODUCTION
Introduction
Collection Program Functions
Central Operations Functions
Field Operations Functions
Promote Voluntary Compliance
Authority to Enforce Collection
Collection Policies
Prohibited Collection Activities
2.
REPORT DELINQUENCIES
Report Delinquencies
Report Delinquencies - Historical
Payroll Tax Deposits
Quarterly Contribution Return and Report of Wages
Continuation (DE 9C)
Quarterly Contribution Return and Report of Wages (DE 9)
Quarterly Wage and Withholding Report (DE 6)
Annual Reconciliation Statement (DE 7)
Quarterly Contribution Return (DE 3)
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2
3
3
4
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6
7
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6
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3.
COLLECTION MANAGEMENT
Collection Management
Time Frames
Reimbursable Accounts
1
2
2
4.
CONTACT EMPLOYER
Contact Employer
Entity Verification
Other Entity Types
First Personal Contact
Identify the Taxpayer
Payment History
Phone Contacts
Office Meeting
Preparation for the Field Call
Returning to the Office
Collection Letters
1
2
6
8
9
9
9
10
11
11
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TABLE OF CONTENTS
CHAPTER
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NUMBER
5.
ESCROWS
Escrow
Responsibility for Demand and Clearance
Sale of a Business
Excess Funds
Home Equity Loans
Surplus Funds
Liquor License
Mortgage Refinance
Personal Property
Real Property
6.
INVOLUNTARY COLLECTION DETERMINATION
Involuntary Collection Determination
Type of Involuntary Action
1
2
7.
STATE TAX LIEN/NOTICE OF STATE TAX LIEN
State Tax Lien/Notice of State Tax Lien
Employer Notification
Required Information
Lien Priority
Purpose of a State Tax Lien
County Lien Fees
Secretary of State Filing Fees
Lien Extensions
Notice of State Tax Lien Identification
Lien Releases
Erroneous Liens
Liens That Are Not Erroneous
1
2
3
3
4
4
4
5
5
6
6
7
8.
CONTRACTORS STATE LICENSE BOARD
Licensing
License Requirements
Issued to Correct Entity
Valid Time Period
Requesting a CSLB Hold
Sample of Demand Letter to Contractor
1
1
1
2
2
3
9.
FARM LABOR CONTRACTORS
Farm Labor Contractors¡¯ Licenses
Expiration Dates
License Demand Notification
Sample of Demand Letter to FLC
Sample of Stop Order
1
1
1
2
3
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TABLE OF CONTENTS
CHAPTER
PAGE
NUMBER
10.
INTERAGENCY OFFSETS
Interagency Offsets
State Offsets
FTB Interagency Intercept Collection Program
Multiple PIT Offset Priorities
Other State Agencies¡¯ Offsets
Security Deposits
Federal Levy
Federal Offsets
Bureau of Fiscal Service Offset Process
Priorities for Federal Offset
11.
INTERIM REPORTING
Interim Reporting
Requirements for Interim Reporting
Termination of Requirement
1
1
2
12.
LIQUOR LICENSE HOLD
Liquor License Holds
Type of License
Liquor License Demands
Establish Liability for Liquor License Demand
Insufficient Funds in Escrow Pro Rata
Disbursement of Money in Escrow
Payment Received
1
1
2
3
4
4
4
13.
NOTICE OF LEVY
Notice of Levy
Issuance
Method of Service
Results
Process Payments
1
2
2
2
3
14.
OFFERS IN COMPROMISE
Offers in Compromise
Conditions Required for Consideration
Forgiving Amounts of $10,000 or More
Case Assignments
Approved Applications
Denied Applications
Rescission
Processing a Rescission
1
2
3
3
3
4
4
4
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TABLE OF CONTENTS
CHAPTER
PAGE
NUMBER
15.
INSTALLMENT AGREEMENTS
Installment Agreements
Types of Agreements
Required Documentation and Approval
Acceptance
Denial
Monitoring
Default
16.
ASSIGNMENT FOR BENEFIT OF CREDITORS, RECEIVERSHIP
Assignment for Benefit of Creditors
Receivership
Notification
Duties and Responsibilities
EDD Claims for Assignments and Receiverships
1
1
2
2
3
17.
PROBATE
Probate
Types of Estate
Authority of Personal Representative
Responsibilities of Administrator or Executor
Sources of Information
When to File the Claim
Collection Staff Processing
1
2
2
2
3
3
4
18.
DISCHARGE FROM ACCOUNTABILITY
Discharge From Accountability
Application for Discharge From Accountability
Authorization to Forego Collection of State Debt
1
1
2
DE 83 Rev. 1 (4-18) (INTERNET)
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