As I write this email I’m fighting one of the worst colds I’ve had in years.
Something I caught in Puerto Rico. Still with me almost a week later.
I came into the office today only to handle an IRS Appeals call. Then straight back home to rest.
But I had to share this story with you.
Because I got a call last Thursday that reminded me why I do this work even when I feel like death.
(This is a composite story from patterns I’ve seen dozens of times. Not one specific case—but a version of the same mistake I see repeatedly.)
The Call
Client’s voice shaking.
“Carlos, I don’t understand. I moved to Texas three years ago. How can California still come after me?”
2019 – The Great Escape
Client owns small construction company. Crushing California taxes.
Does what thousands do every year. Packs up. Moves to Texas.
Files final California return. Updates driver’s license. Registers to vote.
Done. California in the rearview.
Or so he thought.
2022 – The Letter He Never Saw
FTB sends audit notice to his old California business address.
The one his accountant still had on file.
Mail forwarding expired two years ago.
FTB doesn’t care. Last known address is all they’re required to use.
No response? They assume you’re hiding. Assess tax. Add penalties. Start collection.
All without him knowing.
Last Thursday – $89,000 Gone
Logs into his Texas bank account.
Empty.
California FTB levy. For tax years 2020, 2021, 2022.
Years he didn’t even live there.
Here’s What Destroyed Him
Business still had California address on file with FTB.
Final 2019 return never properly closed his California nexus.
FTB saw income from California clients. Decided he still had taxable presence.
Sent notices to California address.
No response. Assessed tax. Levied.
He found out when his account was drained.
Reason #2: Geographic False Security
You think moving out of California means California is done with you.
Wrong.
CaliClaw has a 20-year collection window. Twice as long as the IRS.
If you have ANY business connection to California—clients, property, business addresses—they can still claim you owe.
Worse? If your address on file is still California, you’ll never see the notices.
They’ll assess. Add penalties. Levy.
All while you’re in Texas, Nevada, Arizona thinking you escaped.
The Three Fatal Mistakes
Mistake #1: Leaving your business registered at a California address after you move.
Mistake #2: Not filing a final return that explicitly closes your tax nexus.
Mistake #3: Assuming FTB will find you. They won’t. Last known address is enough.
This Pattern Is Everywhere
I’ve handled versions of this at least 47 times.
Nevada residents. Arizona residents. Oregon residents.
Six-figure levies. Frozen accounts. Businesses destroyed.
All thought moving meant safety.
None updated addresses correctly with FTB.
If You’ve Moved Out of California
Ask yourself:
Did you file a final return ending your tax residency?
Did you close all California business registrations?
Did you update your address with FTB in writing?
If you answered no or you’re not sure, you’re vulnerable.
CaliClaw is hunting. Your old address is the bait.
Tomorrow: Reason #3
Incomplete Financial Disclosure. When clients hide assets from me. The IRS finds out. Case detonates.
Today: Did you really escape California? Or are you still on their radar?
Find out before they find you.
See yourself in this pattern?
→ Call: 909-570-1103
→ Book: CallTaxEA.com
→ Assess: TaxDebtTriage.com
Tomorrow: Email #3 drops whether you’re ready or not.
Carlos “CaliClaw Hunter” Samaniego, EA
The Tax Debt Detective™
P.S. — Now I’m going back to bed. But this couldn’t wait. Moving out of California doesn’t end your tax problems. It moves them into the shadows until they strike. Call me before the levy hits.
