San Diego, CA asked in Tax Law for California

Q: I had approximately $2,000 in wage garnishments from the Franchise Tax Board in 2015 to help pay down an alleged owed

amount for 2009 that I never filed. I recently filed and found that I did not owe for this year. The Franchise Tax Board told me that I was not entitled these monies back as the garnishments took place more than a year ago. Is this true? Or do I have a right to this overpaid tax?

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2 Lawyer Answers
David S. Greenberg
PREMIUM
David S. Greenberg
Answered
  • Tax Law Lawyer
  • San Diego, CA
  • Licensed in California

A: In general, a taxpayer can file a claim for refund the later of:

Four years after the original return due date.

Four years after the date of a timely filed return.

One year from the date of overpayment.

Frank Huerta Jr
Frank Huerta Jr
Answered
  • Tax Law Lawyer
  • Fresno, CA
  • Licensed in California

A: California Revenue and taxation Code Section 19306 states that no credit or refund shall be allowed after four years from the original due date of the return, four years from the date the return was filed (if filed within the extension period), or one year from the date of the overpayment, whichever is later, unless before the expiration of that period a claim is filed by the taxpayer.

If the garnishment paid for the liability in full back in 2015 you may not be able to get it back. You may want to contact the California Taxpayer Advocate for assistance.

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