Who Owes California the Most Taxes?

As tax day draws ever closer, just think: It could always be worse.

For example, one Fair Oaks taxpayer finds himself owing the State of California nearly $380,000, according to to information provided by the Franchise Tax Board and released on Friday.

The says Xavier Rivas, registered as a Fair Oaks resident, owes $375,285 in personal income taxes.

In a release sent to news media, the Franchise Tax Board says it mailed letters in November 2011 to individuals and businesses who could qualify as the "Top 500 Delinquent Taxpayers" if they did not resolve their outstanding liabilities.

The Franchise Tax Board says it has collected more than $25 million in payments from individuals and businesses willing to pay their tax debt and to prevent their names from being publicly posted.

The data shows that Halsey M. & Shannon Minor, who list their residence in San Francisco, owe personal taxes of nearly $10.5 million.

Nearly 90 percent of taxpayers pay the taxes they owe, according to the Franchise Tax Board. Those who don’t pay contribute to California’s tax gap - the difference between taxes owed to the state and taxes actually paid.

More than $118 million has been collected from the list since it was first posted in October 2007.

According to the Franchise Tax Board, Taxpayers on the Top 500 list will be removed once the tax is paid or the taxpayer agrees to make payments under an approved installment agreement or offer in compromise.

Tax liabilities under appeal, in litigation, or in bankruptcy proceedings are not included on the list.

Here's a list of Sacramento-area residents and businesses who were included on the Top 500 list: