State law directs the Franchise Tax Board to publish an annual list of the top 250 tax scofflaws – people or companies with liened state income tax delinquencies greater than $100,000 – and today’s that lucky day!

As it happens, the person by far at the top of the list – with the greatest debt – is one Winson T. Lee of Lafayette, who owes a whopping $9.94 million in personal income tax; a lien has been in place on him since the end of 2002. I can’t find a listed phone number for him.

(UPDATE @ 4:12 P.M. — My partner-in-crime, Lisa Vorderbrueggen, grabbed Mr. Lee’s phone number from a database we’ve got; I left him a message, and will update further if I receive a reply.)

Everyone on the list was mailed a certified letter, return receipt requested, giving them a chance to settle their liability before this list was published. To get off the list, they’d have to pay their debt in full; agree to pay in installments; strike a compromise deal with the state; or prove they’ve filed for bankruptcy.

Anyway, I’ve broken out all the Bay Area folks and companies, owing almost $31.6 million of the statewide list’s $191.2 million; see ‘em after the jump…

Winson T. Lee, Lafayette — $9,940,513.49 — liened 12/27/02
John I. Graybill, Sunnyvale — $2,266,761.00 — liened 10/28/08
Marvin T. Levin, Walnut Creek — $1,992,501.59 — liened 07/02/08
David H. and Hyesung Y. Choo, San Francisco — $1,330,316.31 — liened 09/05/08
Shu C. Hwang, Fremont — $1,288,574.91 — liened 07/18/08
Naum H. Morgovsky, San Francisco — $1,222,417.15 — liened 09/30/08
Zartaj T. Majeed, Cupertino — $854,476.14 — liened 12/09/08
Daniel A. and Lynn K. Duc, Los Gatos — $811,625.12 — liened 09/25/08
Ruby N. Riverabarrett, San Jose — $756,227.80 – 12/27/00
Lazarus Technologies Inc., San Francisco — $689,627.14 – liened 06/04/08
Dennis L. Tiner, Orinda — $643,453.09 — liened 06/22/01
William H. Paris Jr., Pittsburg — $633,724.34 –liened 01/10/00
Edwin and Divina G. Natividad, San Jose — $578,671.69 — liened 07/26/07
Andre F. and Rana Hawit, Foster City — $570,371.19 — liened 10/30/08
Peninsula Novelty Inc., San Bruno — $485,682.22 — liened 02/07/08
James P. Kleier, San Francisco — $441,022.92 — liened 09/12/02
Owen L. and Dorothy L. Charles, Martinez — $421,463.76 – liened 06/27/08
Maurice E. Rugroden, Campbell — $413,301.94 — liened 03/08/02
Artem A. Martinov, Lafayette — $403,699.12 — liened 12/26/08
Kurt B. Anderson, Campbell — $381,714.66 — liened 11/21/02
Alexander Miroshnichenko, San Francisco — $361,455.49 – liened 06/03/08
Jose L. Velasquez, Palo Alto — $353,213.46 — liened 12/04/03
Jose and Guadalupe O. Diaz, San Jose — $343,143.28 — liened 11/05/08
Spencer Hosie and Diane S. Rice, Belvedere — $340,219.76 — liened 03/31/08
Antonio J. Casamento, Los Altos — $337,951.04 — liened 12/08/04
Ron J. and Charlotte E. Boehm, San Leandro — $315,085.14 — liened 12/08/08
Judith E. Brooks, San Francisco — $309,804.18 — liened 11/13/06
David J. Tarantino, Novato — $306,136.70 — liened 11/29/00
Mary R. Valencia, San Jose — $304,629.76 — liened 06/24/03
Keith K. Wollenberg, Atherton — $300,459.85 –liened 09/18/08
Sta America Incorporated, San Mateo — $297,980.43 — liened 07/05/06
Thomas Gurske, San Jose – $283,948.27 — liened 02/05/08
John R. Meza, Walnut Creek — $288,622.66 — liened 06/27/07
Efrain P. Haro, Vallejo — 276,809.66 — liened 12/03/08
Debjyoti and Aparajeeta Das, Sunnyvale — $276,754.68 — liened 05/10/02
Frank H. Lemon, Daly City — $260,724.92 — liened 01/31/08
Gregory L. Kelsey, Woodside — $238,342.64 — liened 05/07/02
Gene K. Ouye, San Mateo — $230,103.61 — liened 06/19/03