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Dwayne B.
Dwayne B., Attorney
Category: Legal
Satisfied Customers: 32154
Experience:  Began practicing law in 1992
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We have just been notified that the State of California has

Customer Question

We have just been notified that the State of California has filed a lien of $31k. This action stems from tax years 2011-12 where they contend we own income taxes. They contended the same thing a few years ago (about 2009 and 2010) and we were able to prove to them that we never were residents of California. I worked for a company based in California and we bought a second home out there but we always lived in Georgia (where we maintained the same residence/owned same home since 2003). In the previous situations we were able to use IRS documents and other items to convince them that we were never subject to California income tax. But this situation appears to be at least partially different.
At one point in the discussions with the Franchise Tax Board they agreed that the 2009 tax was not justified. They did agree to remove that. But then another lady took the case and said she would not remove the 2009 tax/penalties until we paid or resolved the 2010 tax issue (which is about 2/3 of the total amount). The issue that is different for the 2010 situation is that they say regardless of whether we were California residents, when we sold the second home out in California we should have paid income tax on it. I documented for them that we had in fact paid tax on the sale of that property to both the Federal and State of Georgia income tax systems. But they claim that we must pay California.
My question at the moment is twofold...with one part more important than the other:
1) Most important...can the state of California put a lien on my property/income in Georgia? The letter from the Franchise Tax Board said "We recorded a state tax lien for your delinquent California personal income taxes. The lien attaches to all real property you own or acquire in SACRAMENTO county" (they had the county in all caps). I am in the process of qualifying for a home loan ( Georgia) and this has now become a problem for the loan underwriters.
2) less important is the basic question of whether we should have paid the tax on sale of the California property to California or as part of our Georgia Income tax filing.
Submitted: 4 months ago.
Category: Legal
Expert:  Dwayne B. replied 4 months ago.

Hello and thank you for contacting us. This is Dwayne B. and I’m an expert here and looking forward to assisting you today. If at any point any of my answers aren’t clear please don’t hesitate to ask for clarification. Also, I can only answer the questions you specifically ask and based on the facts that you give so please be sure that you ask the questions you want to ask and provide all necessary facts. Please note: This is general information for educational purposes only and is not legal advice. No specific course of action is proposed herein, and no attorney-client relationship or privilege is formed by speaking to an expert on this site. By continuing, you confirm that you understand and agree to these terms.

1) Yes, there are a couple of ways to do that. The easiest way is to get the lien from CA "certified" and then take it to Georgia and file it through a court there. That makes it a Georgia judgment and lien.

2) As to this one I really can't answer it because it depends on a totality of the circumstances. As a general rule you would file it where the "income" was incurred if you were living there (and they use a different standard for your residence for this purpose than most others). Since this particular income is for the sale of a house/residence then most likely it should have been paid there but there are circumstances that could change that.

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