Use of debt collection firms

In its duties to collect taxes and other City and County revenue, the Office of the Treasurer and Tax Collector works with debt collection firms  to collect some delinquent obligations owed to this office such as Business Taxes and Unsecured Personal Property, as well as funds owed to other City Departments, such as the Water Department and Department of Public Health.

As of March 2015, there is one debt collection firm under contract:

  1. Linebarger Goggan Blair & Sampson, LLP

Once your account has been assigned to Linebarger, you must correspond with them directly to confirm the amount due, or to dispute or make a payment. The City will no longer be able to access your account. The following is an example of the type of notice you will receive directly from the debt collection companies:



Please be advised that this law firm has been retained by the City & County of San Francisco Bureau of Delinquent Revenue for resolution of the above listed account(s). According to our client, you have an outstanding debt, in the amount shown above, owing to the City & County of San Francisco Bureau of Delinquent Revenue for fees and fines.

Payment relating to this account may be made by forwarding funds, along with the enclosed identification coupon, in the enclosed response envelope. Payments by mail must be in the form of a money order or personal check made payable to Linebarger Goggan Blair & Sampson, LLP. To pay by credit card, please call 1-877-284-9856 or log on to and use client code CODE and Online Payment Number 87654321.

Unless, within thirty days after receipt of this notice, you dispute the validity of the debt or any portion thereof, we will assume the debt to be valid. If, within thirty days after your receipt of this notice, you notify us in writing that the debt or any portion thereof is disputed, we will obtain a verification of the debt or a copy of a judgment, if any, and we will mail to you a copy of such verification or judgment. This firm is a debt collector. We are attempting to collect a debt and any information obtained will be used for that purpose. At this time, no attorney with this firm has personally reviewed the particular circumstances of your account. Very truly yours, Linebarger Goggan Blair & Sampson, LLP