Q: Can California collect on taxes never filed (2017). I was sent a bill threatening levy, but i haven't filed yet.
I didn't filed in 2017 and CA state sent me notices asking me to file. Then they sent a State Income Tax Balance Due Notice saying that if I agree with their notice and if I don't pay in full in 30 days they may begin collection action. If I disagree, I have to contact them. Can they file a collection action on taxes that were never filed?
A:
If the FTB acquires income data by way of a W-2 or 1099, and if there is no response to a request that you file a return, the FTB has standing to file what is known as a substitute for return.[SFR]
They can then take collection action on the balance due shown in the substitute for return.
Please note that you can still file your own return, which most often reduces the tax balance in the SFR.
D. Mathew Blackburn agrees with this answer
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