Legal Question in Tax Law in California

Re: 1986 taxes

if you field a joint return, you are normally liable for the taxes. it is possible that you may qualify for innocent spouse relief.

SEE http://www.ftb.ca.gov/forms/misc/705.pdf

you might also qualify for hardship relief based on your medical situation.

SEE http://www.ftb.ca.gov/forms/02_forms/911.pdf

it is not certain, however, that the state will actually make an effort to collect these taxes (by levying your bank account or placing a lien on your assets), which could show up on your credit report.

my consistent advice to taxpayers who owe substantial amounts of taxes or who dispute the amount owed, however, is that the taxpayer never contact the tax agency directly. i always recommend using a tax representative.

my experience is that, at a minimum, the tax agency will use the contact (particularly telephone contact) to obtain admissions from a taxpayer that are unfavorable or to obtain details as to the taxpayer's current address, bank accounts and assets (in order to make their collection efforts easier and more likely to succeed).

http://www.ftb.ca.gov/forms/02_forms/911.pdf