Starting July 1, 2012, nearly all licensed professionals in the State of California are subject to losing their licenses to practice their professions if they make the list of the top 500 largest tax delinquencies issued by the Board of Equalization (“BOE”) or the Franchise Tax Board (“FTB”) (AB1424). This expansion of power given to the Franchise Tax Board and the Board of Equalization allows them place delinquent taxpayers on either of their certified lists of the top 500 tax delinquencies over $100,000.
Any licensee who is on the list will face license application denial or suspension. Once it has been determined that an applicant or a licensee is on a certified list, the applicant or licensee has 90 days from the issuance of a preliminary notice of suspension to either satisfy all outstanding tax obligations or enter into a payment installment program with the FTB or BOE. Any such person who fails to come into compliance will have his/her license denied or suspended until the licensing board, commission, department or other agency, receives a release from the FTB or BOE. The form for requesting a release will be included with the preliminary notice of suspension.
The FTB and BOE are currently expanding the certified lists from 250 to 500, but you can check if you are currently on either of the taxing agency’s current certified list by visiting the links below:
If you believe you are on either list in error, please call the FTB at (866) 418-3702 or the BOE at (916) 445-5167.