Singer Dionne Warwick and movie star Steven Seagal are among the headliners on a list of the top individual and corporate tax delinquents released by the California Franchise Tax Board.

Warwick (giving a residence in South Orange, N.J.) owes nearly $2.6 million in back taxes, Seagal (Los Angeles) $347.849.67. Warwick had previously appeared on similar lists in California.

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