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For many years, no statute of limitations existed on the collection of an income tax. Beginning in 2006, a 20 yr statute of limitations on collection actions went into effect. The time period begins to run on the filing date. If you don't file there is no Statute of Limitations.
If you do not have assets remaining in California then the California must initiate collection action in Texas. Texas has historically been a debtor friendly state.
Your homestead is protected in Texas.
Pension plans, retirement plans, IRA's, 401(k), 403(b), 529 educational IRA are all exempt and protected, with some restrictions.
Cash value of life insurance and cash proceeds from life insurance are protected.
Wages cannot be garnished in Texas ( I know you don't have any).
Checking and savings accounts are considered cash and can be garnished. To protect yourself you need to make sure that you do not commingle money from multiple accounts. Your pension funds should go into an account which contains only money from your pension. You must inform the bank that the sole source of income into the account comes from a pension and is protected (exempt) from garnishment.
In order for California to even attempt a garnishment it must first domesticate a judgment in Texas. They cannot garnish your Texas accounts without a Texas order.
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This communication does not establish an attorney-client relationship.Information provided here is not legal advice. Rather it is simply general information.