 During the 2008 election , New York state officials asserted that Al Franken Inc. had failed to carry required workers ' compensation insurance for employees who assisted him with his comedy and public speaking from 2002 to 2005 . Franken paid a $ 25 @,@ 000 fine to the state of New York upon being advised his corporation was out of compliance with the state 's workers ' compensation laws . At the same time , the California Franchise Tax Board reported that the same corporation owed more than $ 4 @,@ 743 @.@ 40 in taxes , fines , and associated penalties in the state of California for 2003 through 2007 because the corporation did not file tax returns in the state for those years . A Franken representative said that it followed the advice of an accountant who believed when the corporation stopped doing business in California that no further filing was required . Subsequently , Franken paid $ 70 @,@ 000 in back income taxes in 17 states dating back to 2003 , mostly from Franken 's speeches and other paid appearances . Franken said he paid the income tax in his state of residence , and he would seek retroactive credit for paying the taxes in the wrong states . 
