Owing back taxes in Alameda County usually means owing two collectors: the IRS for federal tax and the Franchise Tax Board for California tax. They use different notices, different enforcement tools and different time limits. A tax attorney in Alameda County can map both balances, identify which agency poses the nearer threat, and pursue a resolution that works for each.
One household, two tax collectors
Whether you live in Oakland, Fremont, Hayward, Berkeley or the Tri-Valley, an unpaid income tax year usually produces a federal balance and a state balance, because California starts from much of the same income. Resolving one does not settle the other. A payment plan that uses every spare dollar on the IRS can collapse the moment an FTB order reaches your bank.
That is why the first step is a complete inventory: every year owed to each agency, the assessment dates, any liens on record, and any wage or bank orders already in place. If either agency has already taken money, call (415) 754-0115 to schedule a free consultation, or reach us through our contact page.
How the IRS collects
A notice sequence with built-in hearing rights
The IRS moves from balance-due notices to a notice of intent to levy, and then to a final notice that triggers a 30-day window to request a Collection Due Process hearing. A timely request generally suspends levy action on those periods while the Independent Office of Appeals reviews the case.
Liens and levies
The IRS can file a Notice of Federal Tax Lien, which is a public claim against your property, and can levy wages, bank accounts and other assets. A wage levy is continuous, meaning it keeps taking part of each paycheck until it is released.
The ten-year clock
The IRS generally has ten years from assessment to collect a tax. Some events, such as a pending offer in compromise or a bankruptcy case, pause that clock.
How the FTB collects
Orders to withhold
After its final notice, the FTB can issue an Earnings Withholding Order for Taxes to an employer and an Order to Withhold to a bank or another party holding your money. Our guide to FTB wage garnishment in California explains how a withholding order can be released or modified.
A longer collection window
California's collection period is generally much longer than the federal ten years, so waiting out a state balance is rarely a realistic plan. The FTB can also record state tax liens and intercept certain state payments owed to you.
Additional state pressure points
California publishes a list of some of the largest delinquent tax accounts, and taxpayers on that list can face suspension of certain state-issued licenses. These measures affect a small group, but they show that the State's tools reach beyond paychecks and bank accounts.
Which agency tends to move faster?
There is no fixed answer, but the structure of each system points in a direction. The IRS process includes a formal pre-levy hearing right, and its collection staff often work through notices over a period of months. California has no direct equivalent to the federal Collection Due Process hearing, and the FTB's collection process is highly automated once its final notice has gone out. That is how the State can end up reaching a bank account or paycheck first, even when the federal balance is larger.
The practical lesson is that the date on the most recent notice from each agency matters more than which balance is bigger.
How a tax attorney in Alameda County resolves both balances
Both agencies offer similar categories of relief, but the qualifying rules and forms differ, so the two cases are usually built side by side.
Payment plans
The IRS and the FTB each offer installment agreements. A realistic household budget, built from what the household actually spends on rent, commuting and other necessities, helps make sure both plans can be paid at the same time.
Offers in compromise
Each agency has its own offer program for taxpayers who cannot pay the full balance within the collection period. An offer accepted by one does not bind the other. Our article on California tax debt relief through the FTB describes the state version.
Hardship status
The IRS can place an account in Currently Not Collectible status when payments would leave you unable to meet basic living expenses, and the FTB has its own process for accounts it considers uncollectible for hardship. Interest generally continues to accrue under both.
Bankruptcy for older income taxes
Federal and California income taxes can sometimes be discharged in bankruptcy when timing rules about the return due date, the filing date and the assessment date are all met. Chapter 13 can also provide a court-supervised plan for taxes that cannot be discharged. Our overview of IRS tax debt relief options compares these paths.
The Somal Law Firm, based in Pleasanton, represents individuals and small businesses throughout Alameda County in IRS disputes, tax audits and appeals. Our practice areas page outlines that work, and our page on a tax attorney for the Bay Area covers related federal and state tax issues.
Frequently asked questions
If I resolve my IRS debt, will the FTB stop collecting?
No. The FTB is a separate agency with its own records. A federal resolution can be useful evidence, but the state balance needs its own agreement.
Can both agencies garnish my wages at the same time?
It can happen. When it does, an attorney can review whether the combined withholding leaves enough to live on and which agency's order may be modified or released.
Does the FTB follow the IRS ten-year collection limit?
No. California's collection period is generally much longer, which is why state balances often need an active resolution rather than waiting.
Do unfiled returns affect a resolution with either agency?
Yes. Both the IRS and the FTB generally require all required returns to be filed before they approve a payment plan or an offer. When a return is missing, either agency may estimate the tax on its own, often without the deductions you would have claimed.
If you owe the IRS, the FTB or both and live anywhere in Alameda County, call (415) 754-0115 to schedule your free consultation, or use our contact page. Bring the latest notice from each agency, and an attorney can review where both cases stand and what options remain open.
Attorney Advertising. This article is general legal information for Bay Area residents, not legal advice, and does not create an attorney–client relationship. Every situation is different — please consult a licensed attorney about your specific circumstances.