Show:
OIC
Lien Program
Decedent/FAN
Innocent Spouse
Discovery/BT
100
Individuals and business entities
Who may file for OIC?
100
This releases a state tax lien from a specific piece of property while leaving the lien in effect.
What is a Partial Lien Release?
100
The one thing NOT to do when speaking to a FAN.
What is argue tax law?
100
There are none!
What is the original joke about Innocent Spouse?
100
The notice the Discovery Team has issued over 5000 times since 7/1/14
What is an OTW?
200
The offer
What is an amount to satify the liability?
200
The most requested tool not currently available to Lien Program staff.
What is a time machine? (for those who want everything done yesterday)
200
The TI command to input a date of death
What is DEC?
200
The Judge ordered you and your ex-spouse to each pay 50% of the underpaid 2011 FTB personal income taxes.
What is Relief by Court Order?
200
It is an appropriate action when the collector finds evidence that the taxpayer is assigning and/or placing assets in the name of a third party for the purpose of concealment.
What is a Jeopardy Assessment?
300
The unpaid tax
What is the original tax less any credits on the account?
300
This lowers the priority of a state tax lien in favor of some other lien against the property, while leaving the lien in effect.
What is a subordination of lien?
300
The revenue attributed to the work of the FAN program (rounded to the nearest million).
What is $4 million?
300
Your Separate tax return did not include community income … and you did not know and had no reason to know of that income … and you can prove that the unreported income was attributable to your spouse or Registered Domestic Partner.
What is Relief from Community Income?
300
It is a valuable collection tool that is considered a passive collection action and can be requested at any point in the collection cycle.
What is a liquor license hold?
400
Aged case
What is a case considered 1 year (365 days) from the date the application is received?
400
This popular Bill Withers tune from 1972 should never be used as hold music for the ACD line.
What is "Lean on Me"?
400
The Discharge Code used by Decedent staff to manually discharge an uncollectable debt.
What is Discharge Code A?
400
It may be possible for FTB to relieve a deceased person of their joint tax liability if the POA or executor contacts us.
What is can a deceased person file a claim for innocent spouse relief?
400
The data source the Discovery Team studying.
What is FIRM?
500
Collateral agreement
What protects the states interest if the taxpayer has future increased earnings?
500
90% of FTB's liens are filed by this.
What is the automated Lien Processor? (automated system that manages the issuance of Liens, Lien Releases and Extensions through ARCS?)
500
The Revenue and Taxation Code giving FTB the authority to issue Frivolous Return and Frivolous Submission Penalties
What is R & T C 19179?
500
When you filed your joint tax return, your separate refund became a community property asset and had to be offset to your spouse’s separate liability … the IRS returned your share of the joint refund … however FTB cannot refund your money because California does not have legislation for that type of remedy.
What is Injured Spouse Relief?
500
A remedy taxpayers have that can stop collection action on the Jeopardy Assessment at any time before the assessment becomes final by filing this with the Franchise Tax Board.
What is a bond (in the amount indicated on the Notice of Jeopardy Tax Assessment)?