Legal Question in Tax Law in California

Statute of Limitations

I received a California State Income Tax Amnesty Application

recently for taxes due from 1983; 22 years ago. I was divorced in 1984, moved to Hawaii where I lived for 18 years, worked and paid Federal and Hawaii State taxes all of those years. I remarried in 1996. I returned to California in 1999 and began to work in Real Estate in 2000. My current husband and I pay our taxes and are not delinquent. The amount they say I owe is $358.78. They also state that a portion of my taxes for '04 were credited to this account. I filed jointly for '04 with my current spouse. Is there a statute of limitations on taxes from 22 years ago? How can they take a portion of our current taxes paid and use them to credit this account from 1983?


Asked on 1/27/05, 3:41 pm

1 Answer from Attorneys
Donald Field Donald L. Field, Jr., Attorney at Law

Re: Statute of Limitations

If you did not file a 1983 California tax return, the statute of limitations has not run. Even if you did, if the state sent a notice of proposed assessment to your last known address (even if you had moved or did not receive it), then all appeal procedures would have expired.

If you have the evidence to show that the amount on the tax amnesty application is incorrect, you can pay the tax, penalty and interest in full (and NOT take advantage of tax amnesty) and file a refund claim with the Franchise Tax Board. If they deny your refund, you can file suit in Superior Court.

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Answered on 1/29/05, 11:54 am


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