The debtor's last known address must have been a California address. There should not have been any mitigating circumstances, which would have prevented filing of returns, such as health, mental capacity, etc. 2. 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.