FTB Collections, Liens, & Levies

Bakersfield FTB Collections Attorney

Owing money to the California Franchise Tax Board (FTB) can quickly become more than a tax problem. If a balance remains unresolved, the FTB may pursue aggressive collection action, including tax liens, bank levies, wage garnishments, and other withholding orders.

If you have received an FTB collection notice—or the FTB has already taken money from your bank account or paycheck—you should understand your options before simply accepting the collection action.

I represent individuals and businesses in Bakersfield, Kern County, and throughout California in disputes with the Franchise Tax Board. My practice focuses on tax controversy: resolving tax liabilities, challenging improper assessments, stopping or addressing collection activity, and finding a practical way forward when a taxpayer cannot simply pay the balance in full.

Facing FTB Collection Action?

The FTB has significant collection authority under California law. Once a tax liability becomes due and remains unpaid, collection activity can escalate.

Depending on the circumstances, the FTB may:

Record a Notice of State Tax Lien
Levy a bank account
Garnish wages
Issue an Order to Withhold
Attach certain payments owed to you
Pursue business assets
Intercept certain refunds or payments
Continue adding penalties and interest to the outstanding balance

The right response depends on why the tax is owed, whether the assessment is correct, where the case is in the collection process, and your financial circumstances.

My first priority is determining exactly what the FTB is attempting to collect and whether the underlying liability and collection action can be challenged.

FTB Tax Liens

An FTB tax lien can create serious problems even when the FTB has not yet seized money.

A recorded Notice of State Tax Lien places the public on notice that the State of California claims an interest in the taxpayer's property. It can complicate the sale or refinancing of real estate, interfere with business transactions, and create difficulties when attempting to obtain financing.

For Kern County property owners, an FTB lien may become especially urgent when a home, commercial building, investment property, or other real estate is being sold or refinanced.

Depending on the circumstances, I can evaluate issues involving:

The validity of the underlying tax liability
Whether the lien should have been filed
Paying or resolving the liability
Obtaining an FTB lien payoff
Lien release
Property sales involving an existing state tax lien
Incorrect or already satisfied liabilities
Collection alternatives when full payment is not possible

A tax lien should not automatically be treated as proof that the amount claimed by the FTB is correct. Sometimes the more important question is what happened before the lien was ever filed.

FTB Bank Levies

Few collection actions get a taxpayer's attention faster than discovering that a bank account has been frozen or money has been taken.

An FTB bank levy, generally issued through an Order to Withhold, allows the state to reach funds or other property held by a third party.

If you receive notice of an FTB bank levy, timing matters.

I review whether there is a basis to challenge or modify the collection action, including circumstances involving:

Financial hardship
Incorrect assessments
Payments that were not properly credited
Tax liabilities belonging to another taxpayer
Funds or property that do not belong to the taxpayer
Bankruptcy issues
Pending disputes concerning the underlying liability
Other collection alternatives

The fact that a levy has already been issued does not necessarily mean there is nothing left to do. The important question is what options remain at that particular stage of collection.

FTB Wage Garnishments

The FTB can also issue an Earnings Withholding Order for Taxes, commonly referred to as a wage garnishment.

Unlike a one-time collection notice, a wage garnishment can affect every paycheck and place immediate pressure on a taxpayer's household finances.

When I become involved in an FTB wage garnishment matter, I look beyond the garnishment itself.

I want to know:

What tax years are involved?
How did the liability arise?
Were the returns actually filed?
Was the taxpayer properly assessed?
Are there missing payments or credits?
Is the liability still legally collectible?
Can the garnishment be modified because of financial hardship?
Is there a realistic collection alternative?

Sometimes the solution is a collection arrangement. Other times, the underlying tax liability needs to be investigated first.

You May Have More Options Than Simply Paying in Full

FTB collection cases are not one-size-fits-all.

Depending on the taxpayer's circumstances, potential strategies may include:

Installment Agreements

An installment agreement may allow an outstanding California tax liability to be paid over time rather than through enforced collection.

The important issue is not simply obtaining any payment plan—it is determining whether the proposed payment is realistic and whether a different resolution would be more appropriate.

Financial Hardship

When an FTB levy or garnishment prevents a taxpayer from meeting necessary living expenses, financial hardship may become an important part of the collection analysis.

Financial information must be presented carefully and accurately. I help clients organize their financial circumstances and communicate with the FTB regarding collection alternatives or modification of enforcement action.

Offer in Compromise

In appropriate cases, the California FTB Offer in Compromise program may allow a qualifying taxpayer to resolve an outstanding liability for less than the full amount owed.

Not everyone qualifies, and an offer should not be filed simply because the taxpayer cannot immediately pay the balance. Before recommending an offer, I evaluate income, expenses, assets, future ability to pay, and other facts that may affect whether an offer is realistic.

Challenging the Underlying Liability

Sometimes the collection problem is only the final chapter of an earlier tax dispute.

The real issue may involve:

An incorrect assessment
A return the FTB claims was never filed
Income attributed to the wrong taxpayer
An audit adjustment
An estimated assessment
Missing withholding or estimated tax payments
Penalties
An assessment that should have been challenged earlier

When appropriate, I investigate the liability itself rather than simply negotiating how it will be paid.

How I Handle an FTB Collection Case

When someone calls me because the FTB has levied a bank account or started garnishing wages, I understand that they usually do not want a lecture about California tax procedure.

They want the problem dealt with.

My approach is to first figure out exactly what happened.

I obtain and review the relevant FTB information, identify the tax years and assessments involved, determine where the case stands procedurally, and look for anything that does not make sense.

I do not assume the FTB's balance is correct simply because a notice says money is owed.

If the liability is correct, then we focus on the best way to resolve it. If something appears wrong, we determine whether there is still a way to challenge it.

And if an immediate collection action is creating a hardship—such as a bank levy or wage garnishment—I make that the priority.

My clients deal directly with me. I am the attorney handling the case. You are not hiring a national tax-resolution company where your matter gets passed between salespeople, case managers, and different representatives every time you call.

For me, an FTB collection case is not just about negotiating a monthly payment. It is about understanding the entire history of the account and finding the best available solution.

Local Representation for Bakersfield and Kern County Taxpayers

If you live or operate a business in Bakersfield, Kern County, Delano, Shafter, Wasco, Tehachapi, Taft, or the surrounding Central Valley, you do not need to hire an out-of-area tax resolution company to deal with the Franchise Tax Board.

I provide local representation for taxpayers dealing with California tax problems, while also representing clients throughout the state.

As a tax controversy attorney, I regularly deal with the government agencies responsible for assessing and collecting taxes, including the California Franchise Tax Board, California Department of Tax and Fee Administration, and Internal Revenue Service.

That experience matters when a tax problem has moved beyond filing a return and into an actual dispute or collection case.

Do Not Ignore an FTB Collection Notice

FTB collection problems generally become harder—not easier—when notices are ignored.

If you have received a:

Notice of State Tax Lien
Earnings Withholding Order
Bank levy or Order to Withhold
Demand for payment
Collection notice
Final notice
Notice concerning an old California tax balance

the best time to investigate the account is before additional collection action occurs.

Even if enforcement has already started, there may still be options.

Frequently Asked Questions About FTB Collections

Can the FTB levy my bank account?

Yes. The FTB has authority to issue collection orders against funds and other property held by third parties, including financial institutions.

If your bank has received an FTB levy, it is important to evaluate the matter promptly because the available options may depend on where the levy is in the collection process.

Can the FTB garnish my wages?

Yes. The Franchise Tax Board can issue an Earnings Withholding Order for Taxes requiring an employer to withhold part of a taxpayer's earnings toward an unpaid California tax liability.

Depending on the circumstances, it may be possible to seek modification of the garnishment or resolve the liability through another collection arrangement.

Can the FTB place a lien on my house?

An FTB tax lien can attach to property owned by the taxpayer and can create problems when attempting to sell, refinance, or transfer real estate.

If you are selling or refinancing property in Bakersfield or Kern County and discover an FTB lien, I can evaluate the liability and the available options for addressing the lien.

Can an FTB levy or wage garnishment be released?

Potentially. Whether collection action can be released or modified depends on the circumstances, including whether the liability has been paid, whether the levy was improper, whether a financial hardship exists, and whether another resolution is available.

What if I cannot afford to pay the FTB?

Not being able to pay the entire balance immediately does not mean you should ignore the debt.

Depending on your financial situation, options may include an installment agreement, hardship-based collection relief, an Offer in Compromise, or another resolution strategy.

What if I do not believe I owe the tax?

That changes the analysis considerably.

Before discussing how to pay the FTB, I want to understand why the FTB says you owe the money. If the assessment appears incorrect, I determine whether there is still an administrative or procedural avenue for challenging the liability.

Should I deal with the FTB myself?

You can. But once the FTB has started enforced collection—or when a substantial tax liability, lien, levy, or disputed assessment is involved—professional representation can help ensure that the entire account is evaluated rather than simply accepting the first collection option offered.

Speak With a Bakersfield FTB Collections Attorney

If the California Franchise Tax Board is collecting against you, you do not have to deal with the process alone.

Whether you are facing an FTB tax lien, bank levy, wage garnishment, Order to Withhold, or another California tax collection problem, I can review the account, explain where you stand, and determine what options are available.

I represent individuals and businesses in Bakersfield, Kern County, and throughout California in FTB tax disputes and collection matters.

Contact my office to schedule a consultation regarding your FTB collection matter.