Darryl Genis, a 60-year-old DUI attorney practicing in Santa Barbara County, California, pled guilty recently to three counts of willfully failing to file tax returns between 2009 and 2011, and admitted to willfully failing to pay taxes for the same years, totaling nearly $680,000. He also admitted to underpaying taxes for the years 2005 through 2012. Genis agreed to pay civil penalties for all years at issue, and he faces up to three years of imprisonment.
The California Franchise Tax Board (FTB) implemented a "no cash" policy in its field offices effective September 1, 2015. However, recognizing that this could create a hardship for some taxpayers, the FTB has established an exemption policy effective July 1, 2016. Taxpayers may sign a No Cash Policy Exemption Request form and submit it to the FTB with an explanation for their inability to pay using an alternative method. If accepted, exempt taxpayers will need to make an appointment at an FTB field office to pay in cash.