Persons such as independent agents and owner-operator truckers, whose earnings are shown on Form 1099, are to be processed in the same way as wage earners. Self-employed persons whose earnings are not reported on Form 1099s should be referred to Special Investigations for prosecution. Debtor's address is out of state. Substantial withholding exists compared to the tax due. Substantial amount is collected compared to the tax due.
Debtor has a history of filing joint tax returns.
Additional Criteria Debtor history is heavily relied upon. If a debtor consistently files late returns that show a refund rather than a balance due, retain the account as this indicates a pattern of delinquent filing rather than failure to file. If, however, a debtor has a history of filing delinquent returns with a higher tax liability than FTB's assessment, this might be a good referral. Default Action Users should indicate in their summary whether the case should be returned to Office Collections or sent to a Field Office if the referral is rejected by Investigations. 2120.02 Misdemeanor Processing - Central Office June 2000 1.