a358006a_California_Franchise_Tax_Board__What_it_means
[Notice] Intent to Offset Federal Payments [What it means] 
We intend to submit your debt to the U.S. Treasury Offset Program if you do not pay a balance in full. This allows us to intercept eligible federal tax payments (including IRS refunds) due to you, and may result in an additional offset fee.
Bills and Notices | California Franchise Tax Board
What it means