Professional license suspension and top 500 debtors.

• Position: FTB news

The FTB has within its arsenal of collection tools the ability to publish the 500 largest state tax debtors. When a taxpayer is included in this debtor list, the FTB is required to notify various entities, including licensing boards, that a licensee has been reported on the list. This typically prevents the taxpayer from making subsequent renewals of these professional licenses. Under special circumstances, the hold on professional license renewals can be released.

Several taxpayers have recently challenged the FTB's procedures for determining whether a release must be provided. FTB staff has reexamined its procedures and has determined that the FTB should: Publish procedures under...