When an unpaid tax balance moves into collection, the letters change tone and the deadlines get shorter. A tax attorney in Contra Costa County can identify how far the IRS or California's Franchise Tax Board has escalated, address the most urgent action, and work toward a resolution. This page follows a collection case from first bill to final notice.
If a notice names a deadline, that is the place to begin. Call (415) 754-0115 to schedule a free consultation, or use the contact page, and the date can be confirmed before anything is lost.
Serving Contra Costa from Pleasanton
The Somal Law Firm is a boutique practice led by Bob Somal, Esq., based in Pleasanton a few miles south of the Contra Costa County line, and it works with taxpayers throughout the county and the wider East Bay. Tax representation is not bound by city limits, and much of the work happens by phone and correspondence, so a Concord collection matter and a Danville audit are handled the same way. Walnut Creek, San Ramon, Concord, Danville, and the communities along the I-680 corridor are all within the firm's service area. Our Walnut Creek tax page covers that city in more depth.
How IRS collection escalates
The IRS works through a notice sequence, and each step changes what can still be done.
The first bills
Collection usually opens with a balance-due notice such as a CP14, followed by reminder notices if the balance stays unpaid. At this stage no enforcement has started, and options such as a payment plan can be requested. Interest and penalties continue to accrue while the balance stays unpaid, so the total keeps growing even before any levy.
The notice of intent to levy
If the balance remains unpaid, a CP504 warns that the IRS intends to levy, which can include taking a state tax refund. Our guide to the CP504 notice of intent to levy explains what that letter means and what typically follows it.
The final notice and hearing rights
Before most levies on wages or bank accounts, the IRS must send a final notice of intent to levy, such as an LT11 or Letter 1058. That notice generally starts a 30-day window to request a Collection Due Process hearing, which can pause levy action while the case is reviewed and opens the door to proposing an alternative. A similar right applies after the IRS files a notice of federal tax lien. A timely request also preserves the right to take the outcome to the U.S. Tax Court. If the 30-day window is missed, an equivalent hearing can generally be requested within a year, but without the same pause on levies or court review. Our explainer on the IRS Collection Due Process hearing covers what it involves.
How FTB collection escalates
California's Franchise Tax Board has parallel powers over state income tax. After its own balance-due notices, it can record a state tax lien, send an Order to Withhold to a bank, or issue an Earnings Withholding Order for Taxes to an employer. Our guide to FTB wage garnishment in California explains how a state wage order works.
Why the FTB can feel faster
The state does not wait for the IRS. An FTB balance escalates on its own schedule and can reach wages or accounts while a federal matter is still at an early stage, so a state letter calls for the same attention as a federal one.
How a tax attorney in Contra Costa County sequences a case
A collection case can feel like everything is urgent at once, but there is usually a sensible order, and following it keeps a bad situation from getting worse.
First, address the most active threat
The opening priority is whatever has the nearest deadline or the most active collection, since a levy or wage order already underway does the most immediate damage. Meeting a hearing deadline or arranging an agreement can pause the pressure while the rest is sorted out.
Then, get into compliance
Resolution programs at both agencies generally require that all required returns are filed. If years are missing, bringing them current is usually the next step, because an agreement generally will not be finalized on an incomplete record.
Estimated assessments on unfiled years
When a return is not filed, either agency may create its own assessment from the income it knows about, without the deductions or credits a complete return might claim. Filing an accurate return for those years can replace or reduce that figure, so getting into compliance can change the balance as well as unlock the resolution.
Finally, resolve the balance
With pressure paused and filings current, the long-term fix comes into view: an installment agreement, a hardship status such as currently not collectible when a household cannot cover basic living expenses, or in narrow cases an offer in compromise. An attorney can review which the facts support and handle the paperwork with both agencies. The firm's tax dispute practice describes how it handles IRS matters, and a free consultation is available.
Frequently asked questions
Can one attorney handle both my IRS and FTB problems?
Yes. Representation before the IRS is not limited by state, so a California attorney can work with both agencies and coordinate the two responses so neither deadline is missed.
The FTB is garnishing my wages. Can that stop?
It may. A state wage order can sometimes be released or reduced by resolving the balance, showing financial hardship, or correcting an error on the account. The right approach depends on your circumstances, which an attorney can review.
What is the difference between a lien and a levy?
A lien is a legal claim against property that secures the debt and can complicate a sale or refinance. A levy actually takes property, such as funds in a bank account or part of a paycheck. Both agencies use both tools, and each comes with its own notice rules.
Two agencies, one coordinated plan, is far less daunting than facing each alone. Call (415) 754-0115 to schedule your free consultation with a tax attorney in Contra Costa County, or use the contact page as a second option. We will line up the IRS and FTB notices, identify the most urgent deadline, and explain the resolution paths that fit your situation.
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.