IMPERIAL BEACH TECH PRESS RELEASE

Imperial Beach Technology Raises Alarm Over Wrong-Party Tax Levy Against Corporate Bank Account

Imperial Beach Technology, the operating business name of RetailProfessional& IT Services Inc., is speaking out publicly over what it describes as a deeply troubling and unjustified levy action by the California Department of Tax and Fee Administration. The company asserts that CDTFA moved with unusual speed to impose a levy over a very small alleged debt, while targeting a corporate business bank account under the name of a private individual rather than the actual corporate account holder.

RetailProfessional& IT Services Inc. was incorporated in 2018 and holds Federal Tax Identification Number 83-1791389. 

It operates under the name Imperial Beach Technology. The company’s legal and public identity is consistent across its governing documents, licensing, tax identifiers, business registrations, banking records, and published materials. Imperial Beach Technology is publicly identified as “Imperial Beach Technology Corp. A RetailProfessional& IT Services Inc. Company” and uses the same federal tax identification number assigned to the corporation. Its business records include the City of Imperial Beach license, California reseller’s permit, DUNS number, UEID, FinCEN ID, and other registrations, all pointing to the same ownership structure: Imperial Beach Technology is a corporation-backed business, not a personal sole proprietorship.

Despite that clear corporate identity, CDTFA issued a levy identifying the debtor as “PRIVATE PERSON DBA: IMPERIAL BEACH TECHNOLOGY.” Yet the bank account targeted by the levy is not a personal account. It is a business checking account owned by RetailProfessional& IT Services Inc. The company says this is not a harmless paperwork issue, and not a minor labeling problem. It is a direct legal mismatch between the name of the alleged debtor and the legal owner of the seized property.

In plain language, the state appears to have gone after corporate funds while naming a private individual instead of the corporation that actually owns the account.

The company is also raising serious concerns about the speed and aggressiveness of the enforcement action itself. According to Imperial Beach Technology, the levy was issued rapidly and over a very small alleged debt, making the action appear not only legally defective, but grossly disproportionate. In the company’s view, such a fast-moving levy against a small business account should have required careful review, especially where the legal identity of the taxpayer and the owner of the account did not match.

“This appears to be an extreme enforcement action taken without proper regard for basic corporate identity, ownership, or proportionality,” the company said. “When the government moves this quickly over a small alleged balance and levies a corporate account under the name of a different legal person, the public has every reason to question whether proper safeguards were followed.”

Under California law, a levy may reach only property belonging to the taxpayer who is actually liable for the debt. A corporation and an individual are separate legal persons. They are not interchangeable simply because one individual is associated with the business. If the state wishes to hold an individual personally responsible for a business-related tax obligation, it must separately establish that liability under the law. The company states that no responsible-person determination has been provided that would make the private individual named in the levy personally liable.

That makes the problem far more serious than a typographical error. It means CDTFA appears to have identified one legal person as the debtor while restraining funds belonging to another. For any incorporated business, that kind of confusion is not trivial. It threatens the most basic protections that separate a corporation from an individual.

Imperial Beach Technology further notes that seller’s permits and CDTFA accounts are ownership-specific. They apply to the owner named on the account and are not automatically transferable from one legal person to another. The company argues that this only strengthens the conclusion that the levy was directed at the wrong taxpayer and the wrong ownership interest.

RetailProfessional& IT Services Inc. therefore maintains that the levy is defective on its face. The levy names “PRIVATE PERSON DBA: IMPERIAL BEACH TECHNOLOGY,” but the restrained account is a business account owned by RetailProfessional& IT Services Inc., doing business as Imperial Beach Technology. The company contends that without a separate lawful determination imposing personal liability, CDTFA had no basis to treat the private individual and the corporation as one and the same.

The company is calling for the levy to be released or corrected immediately. It is also warning that the case raises broader public concerns about due process, overreach, proportional enforcement, and the treatment of small incorporated businesses by taxing authorities.

“This is about more than one account,” the company said. “It is about whether the state can move swiftly against a small business over a minor alleged debt while ignoring the legal distinction between a corporation and a private individual. That should concern every business owner.”

RetailProfessional& IT Services Inc. states that it will continue pursuing every available remedy to correct the record, protect its corporate assets, and hold the responsible agencies accountable.

Media Contact
Imperial Beach Technology
169 Palm Ave
Imperial Beach, CA 91932
(619) 598-7078
www.imperialbeachtech.com