Here's a basic rundown of State collection agencies as we see it from the offices of watax.com:
Very Aggressive:
Franchise Tax Board - California - very aggressive - particularly on older years ('90's). They are also not inclined to release levies.
Alabama.
Mississippi - Pursuing a client of ours for a 1993 tax liability - STILL!
South Carolina
Arizona
North Carolina
Maine
Aggressive but Workable:
New York State Dept of Taxation -
Maryland
Oregon
Louisiana
New Mexico
Massachusetts
Minnesota
Idaho
Sleepy and Not Visibly Aggressive:
Georgia- the collection's branch in Georgia is very weak and not organized in our opinion - this is A PLUS FOR YOU!
Utah
Arkansas
Virginia
Pennysylvania - big time sleepy agency - never seen an aggressive case in years...