TAX NEWS - August 2009

california tax: State Board of Equalization Updates List of California's Top 250 Sales Tax Debtors

The State Board of Equalization (BOE) today updated its list of California's largest unpaid sales and use tax delinquencies at www.boe.ca.gov. The BOE replaced 19 names on its list of debtors. Those added to the list have delinquencies totaling $22 million in sales tax owed.

Since January 1, 2007, the BOE is mandated by state law to post a list of the largest 250 tax delinquencies of more than $100,000 in tax after notifying the debtors that their tax liabilities will be disclosed to the public. The taxpayers identified to be listed are notified 30 days before their information is posted.

Since the inception of this program, 20 qualifying taxpayers, whose account balances represent a total of $18 million in sales and use tax, have come forward to take care of their debts: 14 through installment payment agreements and six by making payments in full.

The list, updated quarterly, currently includes debtors with $296 million in tax liabilities. Tax liabilities under appeal, litigation, or bankruptcy proceedings are not included. Below is a list of the 19 newly added businesses with the largest sales and use tax delinquencies.

For a complete list of the top 250 sales tax debtors, visit www.boe.ca.gov/cgi-bin/deliq.cgi.


Registered Business Name                              Doing Business (DBA)                               City / State                          Amount Due
MICHAEL COPE                                                                                                        CHATSWORTH CA                 $4,128,084.16
STARS PETROLEUM, INC.                               STARS                                                RAMONA CA                          $3,164,888.55
ABC NJ INC.                                                  BOSCH KIA ISUZU OF CORONA               CORONA CA                          $1,607,647.99
VACAVILLE FORD MERCURY, INC.                                                                              VACAVILLE CA                       $1,576,196.35
RICARDO D RAMIREZ                                                                                               MILLBRAE CA                         $1,464,685.61
MARIA E RAMIREZ                                                                                                   MILLBRAE CA                         $1,464,685.61
RICHARD STEVEN LANSBURG                          BEST BILLARDS                                   LONG BEACH CA                     $1,072,919.47
BOSCH AUTO CENTER INC                                                                                        FONTANA CA                            $910,962.42
MICHAEL KORMAN                                                                                                   MODESTO CA                            $783,700.60
GREGORY ALLAN DAVIS                                 WHOLESALE BLINDS AND SHUTTERS      SIMI VALLEY CA                        $758,925.95
17TH STREET CAFE, INC.                                                                                         SANTA MONICA CA                    $640,696.78
MARIA DEL ROCIO GARCIA                             US AUTO SALES                                   YAKIMA WA                              $627,425.31
LAWRENCE DREW LIPPERT                                                                                       OCEANSIDE CA                          $608,893.00
PACIFIC RETAIL GROUP, INC.                         DICK'S HALLMARK                                 RANCHO PALOS VERDES CA       $578,491.75
W & J HIGGINS INVESTMENTS, LLC                SIZZLER RESTAURANTS                         FOOTHILL RANCH CA                 $546,783.20
GEMINI ASSOCIATES, INC.                                                                                       IRVINE CA                                 $543,175.40
PLASENCIA INCORPORATED                           MARIO'S AUTO SALES                           KERMAN CA                              $530,115.30
PEREGRINE NEST EGG, LLC.                           GAS OF AMERICA                                  DALY CITY CA                           $480,757.88
ISRAEL RODRIGUEZ/ MARIA RODRIGUEZ         ALTA MAR                                            OAKLAND CA                             $444,310.26

TOTAL                                                                                                                                                              $21,933,345.59



The five-member California State Board of Equalization is a publicly elected tax board. The BOE collects more than $53 billion annually in taxes and fees supporting state and local government services. It hears business tax appeals, acts as the appellate body for franchise and personal income tax appeals, and serves a significant role in the assessment and administration of property taxes. For more information on other taxes and fees in California, visit www.taxes.ca.gov.