California Franchise Tax Board (FTB)

California Tax Resolution Document Package

A fillable Word document customized to California law — verified statutory citations, ready to print and send to the FTB.

$1one-time · instant email delivery (.docx)

✓ Fillable .docx  ·  ✓ Verified Californiastatutes  ·  ✓ Secure checkout

What's Included:

  • Your California collection statute of limitations (Cal. Rev. & Tax. Code §19255)
  • Fillable Installment Agreement request letter
  • Fillable Penalty Abatement (reasonable-cause) letter
  • Offer in Compromise / hardship settlement statement
  • Wage garnishment & levy-release request letter
  • Your California rights & appeal deadlines

Your California Tax Agency

  • Agency: California Franchise Tax Board (FTB)
  • Phone: (800) 852-5711
  • Portal: www.ftb.ca.gov
  • State income tax: Yes
Collection Statute of Limitations · Verified

20 years from the date the latest liability becomes due and payable (Cal. Rev. & Tax. Code §19255). The 20-year clock can restart when new penalties/interest attach and is tolled during installment agreements and offers in compromise.

Verified California Resolution Options

Installment agreements: Installment payment agreements authorized under Cal. Rev. & Tax. Code §19008; apply online via FTB or Form 3567.

Offer in compromise / settlement: Offer in Compromise authorized under Cal. Rev. & Tax. Code §19443 (FTB) — doubtful-collectibility settlements via FTB Form 4905.

Penalty abatement: Reasonable-cause penalty abatement under Cal. Rev. & Tax. Code §19131/§19132; one-time timeliness abatement under §19132.5.

Wage / levy protection: Federal CCPA floor (15 U.S.C. §1673): ordinary creditor garnishment limited to the lesser of 25% of disposable earnings or the amount exceeding 30× the federal minimum wage. State tax levies on wages may exceed this consumer cap at agency discretion. California Earnings Withholding Order for Taxes (EWOT) generally limited to 25% of disposable earnings; broader exemption under Cal. Civ. Proc. Code §706.050 and §706.051.

Citation status: Statutory citations verified against state sources. Cal. Rev. & Tax. Code §19255 (20-year collection SOL) and §19443 (OIC) confirmed via multiple legal sources. FTB is the income-tax agency (CDTFA handles sales/use; this package addresses FTB income-tax collection).
$1
one-time payment
  • Fillable .docx delivered by email
  • California-specific statutes
  • Attorney-grade formatting
  • Secure Stripe checkout

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This package is an educational/self-help tool prepared based on California law (Cal. Rev. & Tax. Code §19255). It is not legal advice and not a substitute for a licensed tax professional.