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Section 1875 Of Article 8. Offers In Compromise From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 7. >> Article 8.
1875
. (a) If an offer under Section 1870 to accept partial payment
in satisfaction of the liability has been accepted, and it is
subsequently determined that any person willfully did any of the
following, the acceptance shall be rescinded and all compromised
liabilities shall be reestablished without regard to any statute of
limitations that is applicable to this division:
(1) Concealed from any officer or employee of the state any property belonging to the estate of the employer or other person liable with respect to the tax.
(2) Received, withheld, destroyed, mutilated, or falsified any book, document, or record.
(3) Made any false statement relating to the estate or financial conditions of the employer or other person liable with respect to the tax.
(4) Failed to pay any tax liability owed the department for any subsequent, active business in which the employer or individual who previously submitted the offer in compromise has a controlling interest or association.
(b) Upon any rescission pursuant to subdivision (a), the department, at its discretion, may file a Notice of State Tax Lien against the individuals or entity responsible for the previously compromised liability.
(c) For all rescissions under subdivision (a), the department shall notify the employer or individual who previously submitted the offer in compromise in writing of both of the following:
(1) The rescission of any offer and reasons therefor.
(2) The amount of reestablished liability that is due and payable.
(1) Concealed from any officer or employee of the state any property belonging to the estate of the employer or other person liable with respect to the tax.
(2) Received, withheld, destroyed, mutilated, or falsified any book, document, or record.
(3) Made any false statement relating to the estate or financial conditions of the employer or other person liable with respect to the tax.
(4) Failed to pay any tax liability owed the department for any subsequent, active business in which the employer or individual who previously submitted the offer in compromise has a controlling interest or association.
(b) Upon any rescission pursuant to subdivision (a), the department, at its discretion, may file a Notice of State Tax Lien against the individuals or entity responsible for the previously compromised liability.
(c) For all rescissions under subdivision (a), the department shall notify the employer or individual who previously submitted the offer in compromise in writing of both of the following:
(1) The rescission of any offer and reasons therefor.
(2) The amount of reestablished liability that is due and payable.
