Can California ask for back taxes from 1988 and 1982?

September 10, 2003

Subject:  CA back taxes

From:  Mike
Date:  Wed, 6 Aug 2003

I am a resident of Oregon and have been for a number of years. Recently, I received a letter from the California Franchise Tax Board saying I owe back taxes from 1988 and 1982. Why have they waited this long? I don't have records back that far to verify. Can they legally do this? Where do I stand?



Date:  Fri, 29 Aug 2003

Hello Mike,

I don't really have the details to answer your question. The statute of limitations for California to make adjustments on income tax returns is usually four years after the due date when filed on time, or, if later, four years after the tax returns were actually filed.

The statute of limitations on court actions to collect tax deficiencies, penalties and interest is ten years.

There are circumstances that can extend these dates.

I recommend that you consult with a California tax attorney and will send you a name and telephone number.

Good luck!
Mike Gray

For answers to new questions, subscribe to our newsletter, Michael Gray, CPA's Tax & Business Insight by filling out the form below.

Home    Newsletter Archive    Introducing Michael Gray, CPA    Articles    Tax FAQ   Need Help?    Other Links

Michael Gray, CPA
2482 Wooding Ct.
San Jose, CA 95128
(408) 918-3162
FAX: (408) 938-0610
Hours: 8am - 5pm PDT Monday - Friday

Find us on Facebook
Follow me on Twitter
Connect on LinkedIn
Connect on Google+
Our Blog

Subscribe to Michael Gray, CPA's
Tax & Business Insight

We respect your email privacy