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Wisconsin Department of Revenue

Revocation, Denial, or Suspension of Occupational Licenses and Credentials

  1. Why do I have to provide my social security number to the licensing agency before my occupational license or credential will be issued or renewed?
  2. What happens if I cannot pay my delinquent tax account in full? Will my license be withheld or revoked?
  3. I want to take care of my delinquent taxes before my license comes up for renewal. Who can I contact to discuss payment arrangements or obtain information about my account?
  4. If I ask for installment payment arrangements, how long can I take to pay my delinquent tax account?
  5. I do not owe the delinquent tax that the Department of Revenue estimated because I do not have a filing requirement. How do I obtain my license or credential?
  6. Will my license be withheld or revoked if I am in bankruptcy?
  7. Why is my particular license or credential being revoked or denied? How can I pay my delinquent taxes if you take away my ability to earn a living?
  8. I want to go to court to prove I do not owe delinquent taxes. How do I get my day in court?
  1. Why do I have to provide my social security number to the licensing agency before my occupational license or credential will be issued or renewed?

    Section 73.0301, Wis. Stats., requires agencies to obtain social security and federal employer identification numbers for new, renewal, and existing occupational license and credential holders. The statute provides that the social security number is to be used to match against the Department of Revenue delinquent tax file to ensure you do not owe delinquent taxes. If delinquent taxes are owed, you must pay in full or come to an acceptable arrangement before your occupational license will be issued.

    The Social Security Act, 42 U.S.C. section 405(c)(2)(C), also allows the use of social security numbers for state tax administration purposes.

  2. What happens if I cannot pay my delinquent tax account in full? Will my license be withheld or revoked?

    If you cannot pay your delinquent tax in full, the Department of Revenue may enter into an installment payment arrangement with you. If the Department agrees to an installment arrangement, you will be required to make a down payment and complete a financial disclosure form, Form A-771, before the Department advises the agency to release your occupational license.

  3. I want to take care of my delinquent taxes before my license comes up for renewal. Who can I contact to discuss payment arrangements or obtain information about my account?

    You may contact the nearest Department of Revenue office or call the Madison office at (608) 266-7879. You may also write to the Compliance Bureau, Wisconsin Department of Revenue, P.O. Box 8901, Madison, WI 53708-8901.

  4. If I ask for installment payment arrangements, how long can I take to pay my delinquent tax account?

    The length of time you are allowed to repay your tax debt will depend on your income and assets, as disclosed on the financial disclosure form, Form A-771. If you want to discuss payment options and have not received notice that your license will be revoked or withheld, contact the nearest Department of Revenue office or the Madison office at (608) 266-7879. If you have received notice that your license will be held for delinquent taxes, contact the Department's Occupational License Specialist at (608) 267-0833.

  5. I do not owe the delinquent tax that the Department of Revenue estimated because I do not have a filing requirement. How do I obtain my license or credential?

    You need to file all missing tax returns covered by Department of Revenue estimates to show that you do not have a filing requirement or a tax liability. If you have a filing requirement but have not filed returns for other tax periods, you will also need to file all tax returns and pay all taxes due to date whether or not the Department has issued estimates for missing returns.

    If you have not received notice that your license or credential will be withheld or revoked, contact the nearest Department of Revenue office or the Madison office at (608) 266-7879 to obtain information about your delinquent tax account or to make arrangements to file late tax returns and pay the taxes due. If you are unsure of who to contact or you have received notice that your license will be withheld or revoked, call (608) 267-0833, to discuss options to resolve your account and release your license.

  6. Will my license be withheld or revoked if I am in bankruptcy?

    In most cases if you are in bankruptcy your license will not be held or revoked. You may contact the Department of Revenue at (608) 267-0833, to discuss the status of your bankruptcy account with a Department representative.

  7. Why is my particular license or credential being revoked or denied? How can I pay my delinquent taxes if you take away my ability to earn a living?

    Effective January 1, 1999, the occupational license law was expanded to cover virtually all credentials and occupational licenses in the state. No one license or credential type was singled out.

    The Department of Revenue is willing to enter into reasonable payment arrangements with taxpayers who demonstrate an inability to repay their delinquent taxes in full. Contact the nearest Department office, the Madison Central Collection Unit at (608) 266-7879, or the Occupational License Specialist at (608) 267-0833, to discuss your options.

  8. I want to go to court to prove I do not owe delinquent taxes. How do I get my day in court?

    The Department of Revenue will not certify you as delinquent until all appeal rights on the tax bill have expired. You may request a hearing before the Department after the licensing agency revokes or denies your application or renewal for delinquent taxes. This hearing is limited to questions of:

    1. mistaken identity of the credential holder; and

    2. whether the credential holder has paid the delinquent taxes for which he or she is liable.

    If, after the hearing, the Department affirms its certification that the credential holder is liable for delinquent taxes, the agency issuing the license must affirm its denial, revocation, or suspension of the credential holder's license. The credential holder may then seek judicial review of the agency's affirmance in the Dane County Circuit Court.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Central Collection Section
P.O. Box 8901
Madison, WI 53708-8901
Phone: (608) 266-7879
Fax: (608) 261-8978
E-Mail Additional Questions

Last updated November 30, 2009