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City of Los Angeles
Office of Finance

Top Delinquent Taxpayers

The City of Los Angeles Municipal Code (LAMC) Section 21.15(n) directs the Office of Finance to publish a quarterly list of the top 250 tax delinquencies in excess of $100,000. Before we publish the list, we mail each taxpayer who may potentially be on the list a certified letter, return receipt requested. The letter provides them an opportunity to voluntarily settle their liability.

View the current List of Top Business Tax Delinquencies

To avoid being on the list or to be removed from the published list, taxpayers must do one of the following:

  • Pay the tax delinquency in full
  • Establish an installment agreement
  • Enter into a settlement agreement
  • Substantiate a bankruptcy filing

Publishing delinquent taxpayers on the list does not prevent the Office of Finance or its agents from pursuing other collection actions. (Publication FAQ)

Delinquent taxpayers who appear on the list can contact the Office of Finance at (213) 978-7900 or send correspondence to:

City of Los Angeles
Office of Finance - Citywide Collection Unit
200 N. Spring St., Suite 1225
Los Angeles, CA 90012


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