If everyone who owes the state sales and income tax had paid their bills, California might not even have had a budget deficit to deal with this month.

The $8 billion owed to the Franchise Tax Boardand the $1.9 billion owed to the Board of Equalization add up to $9.9 billion — slightly more than the $9.6 billion deficit that state legislators and Gov. Jerry Brown are trying to eliminate.

Both agencies have lists posted online of the several hundred people and businesses that owe them the most money. Both lists were updated in early June.

On the income tax list, the East Bay residents who owe the most are Scott and Kelli Walchek of Alamo. The tax board lists them as owing $2.9 million in back taxes. A lien was placed on their property in April 2009.

Scott Walchek is the founder of the Silicon Valley firm Integrity Partners. A message was left at that office Wednesday morning, but phone calls were not returned.

Described online as a tech entrepreneur with 25 years of experience, Walchek also is listed as the co-founder, chairman and CEO of loan portfolio clearinghouse DebtMarket Inc. A message also was left Thursday at this office.

Walchek and his wife formed a nonprofit organization in 2006 called W Charitable Foundation.

Denise Azimi, a spokeswoman for the Franchise Tax Board, said her agency collects more than $50 billion in income taxes a year. Since last winter, it has collected $16 million in back taxes owed by individuals, but $175 million is still owed by the 250 worst offenders.

Anita Gore, a spokeswoman for the Board of Equalization, said her department collects more than $40 billion a year in sales and use taxes. Since it began publishing the top offender list in April 2007, it has received slightly more than $5 million from 36 people and businesses on the list.

However, the board still is owed $1.9 billion, including $400 million from the worst offenders.

Making the list public is mandated by state law. Gore and Azimi acknowledged the list does pressure some Californians to pay up. Individuals and businesses that have filed for bankruptcy are not listed.

Those who owe taxes are sent several warning letters before their names are published. Once their debt is settled, they are removed from the list.

“It’s one of the tools in (our) collection tool box,” said Gore.

The agencies can place liens on property, which then cannot be sold until the tax debt is paid. State officials also can garnish wages and dip into bank accounts, but they say they try to get people to pay either in full or through payment plans.

“The key is to work with us,” said Azimi.

Gore and Azimi said the reasons people don’t pay run the gamut. Some are in dire financial situations, others simply don’t want to pay.

Gore said many of the businesses on the Board of Equalization list are having troubles in a down economy.

She said the sales tax that is owed has been collected from consumers by the businesses but often those companies have other bills to pay and put off reimbursing the state for sales tax revenue.

“It’s not that they don’t want to pay their taxes, they just get behind,” said Gore.

Once a taxpayer gets behind, interest is charged on the amount owed and the bill grows.

The spokeswomen say 97 percent of Californians pay their taxes; their agencies try to collect from the 3 percent who don’t.

Other East Bay residents on the income tax list include:

*Behroz Akbarpour, a San Ramon resident listed as owing $1.5 million. A lien was  placed on Akbarpour’s property in July. Attempts to reach Akbarpour were unsuccessful.

*Bill and Teresa Wehrli, Newark residents who are listed as owing $1. 3 million. Their business also is on the sales tax list. A lien was placed on their property in June 2010. Attempts to reach the Wehrlis were unsuccessful.

*Felipe Neri, a Newark resident listed as owing $606,188. A lien was placed on his property in September 2007. A phone number listed for Neri’s company, Neri’s Transportation, belongs to another company.

*James Hudson, a San Leandro resident listed as owing $496,873. A lien was placed on his property in November. Hudson’s wife, Roberta Hudson, told Patch that the tax bill is from a sale of their home and involves tax breaks for people over the age of 55. She said their accountant is working to resolve the dispute.

*Christina Catania, a Diablo resident listed as owing $439,397. A lien was placed on her property in August. Attempts to reach Catania were unsuccessful.

*Jesus Elizade Torres and Maribel Elizade, San Leandro residents listing as owing $395,583. A lien was placed on their property in April 2010. Attempts to reach the couple were unsuccessful.

On the sales and use tax list, the highest tax bill in the East Bay belongs to Mobile Systems Wireless of Dublin. The company is listed as owing slightly more than $3 million. A lien was placed on the property in December 2002. No contact information could be found for Mobile Systems.

Also on the list:

*Wells Interior Inc. of San Ramon. The company is listed as owing $2.4 million. A lien was placed in its property in October 2007. No contact information for this company was available.

*Ricardo Ramirez of San Leandro, listed as owing $1.5 million. A lien was placed in October 2007. There was no information on what company this dispute involved.

*Wehrli Windows, owned by William Wehrli of Newark. The company is listed as owing $1.3 million. A lien was placed in October 2006. A phone number listed for the firm belongs to another company.

*Tri-Valley Kirby, owned by Roger and Sandra Mantz of Livermore. The company is listed as owing $972,714. A lien was placed in August 2003. A message was left with the Mantzes’ attorney, but the phone call was not returned.

*Espectro Corp, also known as All Brand Windows of San Leandro. The company is listed as owing $866,758. A lien was placed in July 2008. A phone number listed for All Brand Windows is disconnected.

*Mohammed  Suleman, doing business as Auto Warehouse. The company is listed as owing $793,803. A lien was placed in August 2005. Attempts to reach Suleman were unsuccessful.

*Coast Sales and Marketing, also owned by Roger and Sandra Mantz of Livermore. The company is listed as owing $708,994. A lien was placed in October 1997.