The California Franchise Tax Board (FTB) held that a Nevada Company was commercially domiciled in California because it was owned by the California resident.

FORBES: Nevada Corporation Solely Owned By California Resident Dodges California Taxes

Her publicist said she had "repeatedly attempted to offer re-payment plans and proposals to the IRS and the California Franchise Tax Board for taxes owed".

BBC: Dionne Warwick files for bankruptcy, owing $10m

Earlier this year the California Franchise Tax Board sent delinquency letters demanding taxes, interest and penalties to 28, 000 taxpayers who had paid their state income taxes on time.

FORBES: Tax torture, local style

Recently, inaction by the California Franchise Tax Board (FTB) gave all Silicon Valley entrepreneurs a clear signal: make your residence in California a temporary or transitory one.

FORBES: For Entrepreneurs, California's Tax Code Becomes The Roach Motel

Amazingly, the California Board of Equalization and the state Franchise Tax Board have had the authority to create tax whistleblower programs since 1984, but neither has had the vision to do so.

FORBES: To Cut California's Budget Gap, Cut One Sentence From State Whistleblower Law

"In light of the magnitude of her tax liabilities, Warwick has repeatedly attempted to offer repayment plans and proposals to the IRS and the California Franchise Tax Board for taxes owed, " Sasaki said.

CNN: Dionne Warwick, down to $1,000 cash, files for bankruptcy

Franchise Tax Board (FTB).

FORBES: California's State Tax Board Dims The Lights On Some Of Our Brightest Entrepreneurs