Effective immediately, the FTB will resume in-person field work on the most urgent collection cases. (FTB Tax News (October 2022)) This is part of the FTB’s phased-in return to normal activities. During this phase, field collection staff will visit taxpayers and third parties to deliver FTB 4902, Collection Status Notices, or business cards if they are unable to contact the taxpayer or third party by other means.
The notice provides an explanation of potential collection actions and payment options. It also provides direct contact information if any of the following applies:
- Making full payment creates an undue hardship;
- The balance due was already paid; or
- The taxpayer believes they do not owe the balance due stated in the notice.