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 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. Franken subsequently paid $70,000 in back income taxes in 17 states dating back to 2003, mostly from his 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 state.