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