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Old California Tax Lien and New Mortgage Question

Posted on: 11th Apr, 2010 10:22 pm
My credit is a little over 710 with no late payments, no chargeoffs nothing except for an old California tax lien that is 14 years old and will not be paid (I don't owe it and the last time I tried to work with them it was next to impossible) and if they are lucky they might get something when I die. It came as a result of a Federal tax inquiry that was dropped but the state never followed in part.

The lien is for tax years 1988, 1989, 1990 and as I understand it by state law tax liens in California become unenforceable in 20 years. In this case that would make this lien null and void yet it still appears on my TU. Only my TU I might add...the rest have removed it.

I haven't lived in California in well over 12 years, they aren't and have not actively attempted to collect.

I live in Florida now and would like to buy a manufactured home. How hard/easy will it be for me to secure a loan with a reasonable down payment assuming of course I can get anything at all. For what its worth I bought a new car just a couple of years ago with not so much as a second look.

So what are my chances?
Hi moxie,

The tax lien which is on your credit report is quite old and as far as I know, in most states the tax liens are enforceable in 20 years. If you do not owe it, you must have it removed from your credit report. Send the credit bureau a letter along with other documents as proof and dispute the information on your credit report. Since the tax lien is past 20 years and you say you do not owe it, lenders may still offer you a loan if you have good credit and income. An FHA loan is unlikely with the tax lien on your credit report. But some conventional lenders may still get you approved for a new loan. However, you will have to provide relevant documents to prove that you do not owe any tax and the lien is null and void.
Posted on: 12th Apr, 2010 02:30 am
Hi Jenkins,

Actually you are mistaken. California Tax Code Section 19255 states:

a) Except as otherwise provided in subdivisions (b) and
(e), after 20 years have lapsed from the date the latest tax
liability for a taxable year or the date any other liability that is
not associated with a taxable year becomes "due and payable" within
the meaning of Section 19221, the Franchise Tax Board may not collect
that amount and the taxpayer's liability to the state for that
liability is abated by reason of lapse of time. Any actions taken by
the Franchise Tax Board to collect an uncollectible liability shall
be released, withdrawn, or otherwise terminated by the Franchise Tax
Board, and no subsequent administrative or civil action shall be
taken or brought to collect all or part of that uncollectible amount.
Any amounts received in contravention of this section shall be
considered an overpayment pursuant to Section 19306 that may be
credited and refunded in accordance with Section 19301.
(b) If a timely civil action filed pursuant to Article 2 of
Chapter 6 of this part is commenced, or a claim is filed in a probate
action, the period for which the liability is collectable shall be
extended and shall not expire until that liability, probate claim, or
judgment against the taxpayer arising from that liability is
satisfied or becomes unenforceable under the laws applicable to the
enforcement of civil judgments.
(c) For purposes of this section, both of the following apply:
(1) "Tax liability" means a liability imposed under Part 10
(commencing with Section 17001), Part 11 (commencing with Section
23001), or this part, and includes any additions to tax, interest,
penalties, fees and any other amounts relating to the imposed
liability.
(2) If more than one liability is "due and payable" for a
particular taxable year, with the exception of a liability resulting
from a penalty imposed under Section 19777.5, the "due and payable"
date that is later in time shall be the date upon which the 20-year
limitation of subdivision (a) commences.
(d) This section shall not apply to amounts subject to collection
by the Franchise Tax Board pursuant to Article 5, 5.5, or 6 of this
chapter, or any other amount that is not a tax imposed under Part 10
or Part 11, but which the Franchise Tax Board is collecting as though
it were a final personal income tax delinquency.
(e) (1) The expiration of the period of limitation on collection
under this section shall be suspended for the following periods:
(A) The period that the Franchise Tax Board is prohibited from
involuntary collection under subparagraph (B) of paragraph (1) of
subdivision (b) of Section 19271 relating to collection of child
support delinquencies, plus 60 days thereafter.
(B) The period during which the Franchise Tax Board is prohibited
by reason of a bankruptcy case from collecting, plus six months
thereafter.
(C) The period described under subdivision (d) of Section 19008
relating to installment payment agreements.
(D) The period during which collection is postponed by operation
of law under Section 18571, related to postponement by reason of
service in a combat zone, or under Section 18572, related to
postponement by reason of presidentially declared disaster or
terroristic or military action.
(E) During any other period during which collection of a tax is
suspended, postponed, or extended by operation of law.
(2) A suspension of the period of limitation under this
subdivision shall apply with respect to both parties of any liability
that is joint and several.
(f) This section shall be applied on and after July 1, 2006, to
any liability "due and payable" before, on, or after that date.

This became law under Assembly Bill 911 in 2005 for those who don't know.

And since I meet none of the criteria by which they could extend such an obligation by law this tax "obligation" and lien are no longer collectable or enforceable. California also has a reporting limit of 10 years for residents and if we really wanna get down and dirty about it Florida has a SOL of 5 years on all civil debts domestic or foreign:

An action on a judgment or decree of any court, not of record, of this state or any court of the United States, any other state or territory in the United States, or a foreign country, must be enforced within five (5) years . (Section 95.11(2)(A).)

So I dunno where you are but in the two states we're talking about there is most definately a SOL which protects me.
Posted on: 12th Apr, 2010 05:28 am
So nobody else has any ideas on this? For those thinking I might be intentionally shirking my state taxes...forget it. The whole mess started from a busybody who got involved in something they new nothing about and when they got slapped...they got even...and reported me to the IRS who subsequently audited me. In the meantime the state of California was alerted automatically by the Feds that more taxes "might" be owed and 2 years after the first audit here comes the state. The Fed isssue is long gone and when I attempted to work with the state all I got was bullshit and then of course the lien. There was never any money owed to either but at that time in my life I couldn't afford to defend against it and the state certainly didn't make it easy....all because "somebody" wanted to get even for me embarrassing them for being lame (yea...years ago people could just turn you in without proof and you were almost assured of an audit...no less the IRS paid them for doing it).

At this point in my life I do not have the money to pay a long distance attorney to deal with this nor do I ever have any plans of going back to California for anything and I'll be damned if they will ever see a dime from me. I don't owe them anything and that's just the way it's gonna be. They had their chance to be decent and try to work through the issue more than once so to hell with them. The law and time appears to be on my side...now its time to buy a place to live out my older years in somewhere warm and without state taxes.

Given everything I've explained above....should this be a fairly easy process or not. I pay my billls on time, low balances, no Fed tax issues, no other late pays...nothing zip nadda....I'm the kind of buyer you would think banks would love especially nowadays.
Posted on: 18th Apr, 2010 10:46 am
how long does FTB have to extend lien once the 10 years from filing with recorder has passed
Posted on: 17th Jul, 2010 01:57 pm
Welcome Guest,

Unlike a Federal Tax Lien, a California Tax Lien can be extended by the Franchise Tax Board (FTB) even after the SOL expires. The FTB will not send a lien release to the county for recording or to the major credit bureaus. The extension of lien will depend upon the discretion of the FTB.
Posted on: 19th Jul, 2010 12:04 am
recently I found out I have a lien from the California State Tax for taxes owed on a business I had in my name for a boyfriend before he got it running then sold it back to him and have the documents showing the sale to him and the tax lien is for the years of his ownership. It seems he kept running the business using my name and I no longer lived in that State prior to the sale back to him. Which by the way no money was exchanged other than $1.00 I believe.
Now they are wanting back taxes basied of what they think was made but no filing was done so expenses I doubt we taken into account. I have none of his records and I do no ot know his where abouts ( not surprised) what can I do?
Can the State of California put a lien on property outside the State?
Posted on: 25th Oct, 2010 03:20 am
I disputed the lien on my Transunion citing the above and in 10 days it was deleted. May California rott in the bowels of hell. This chapter in my life is over...and I'm not looking back.
Posted on: 05th Dec, 2010 09:34 pm
They have 90 days from the date it expires to extend it. If they fail to do so then that particular lien is done. Don't let these people bully you. If you know you don't owe it use the laws of California to beat them at their own game. By California law the maximum any debt may be reported is 10 years but it gets better....California has 20 years from the date the debt was incurred to collect. If they haven't collected by then all collection activity must cease and all liens be released if they haven't already expired. The only way that clock can be extended is IF you enter into any form of payment arrangement with them....once you do this your goose is cooked because the clock stops...bad.
Posted on: 05th Dec, 2010 09:39 pm
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