Delinquent Taxpayers
- Why are delinquent accounts being posted on the Internet?
- What is considered a delinquent account?
- Are there estimated amounts due in the delinquent account?
- What information is being published about each account?
- How do I know if my name may be published?
- If I have been notified that my name is eligible for posting, or my name has already been published, how can I get my name off the list?
- How often are names added to the list?
- Once a debt is satisfied, how soon will the name be removed from the list?
- Who should I contact if I feel my name is on the list in error?
- Under what authority may the Department publish my name and address?
- Can I pay my balance with a credit card?
- The individual listed is deceased. Can the account be removed?
- Can I have other liabilities with the Department that are not listed on the Internet?
- Once my name has been removed from the list, can it be added again at a later date?
- Why are delinquent accounts being posted on the Internet?
Effective January 1, 2008, the Wisconsin Department of Revenue is required by section 73.03(62), Wis. Stats., to post on the Internet a list of persons who owe delinquent taxes, interest, penalties, fees, and costs of more than $5,000 which are unpaid for more than 90 days after all appeal rights have expired. The listing is required to include the name, address, type of tax, and total amount eligible for posting. A separate list of the Top 100 accounts is also required to be posted. Taxpayers that have a valid installment agreement, have submitted a complete Petition for Compromise, or are in bankruptcy will not be posted.
- What is considered a delinquent account?
The Wisconsin Department of Revenue considers a tax "delinquent" when the due date of a specific Department assessment has passed and any statutory appeal rights have expired. Once this has occurred, the assessment is subject to collection action.
- Are there estimated amounts due in the delinquent account?
Yes, there might be. The Department issues estimated assessments of the amount due when an individual or business does not file a required tax return. The Department will adjust the estimates to the correct amount of taxes, interest, penalties, fees, and costs when the required tax returns are filed.
- What information is being published about each account?
The listing will include the name, address, type of tax, and the total amount eligible for posting. The type of tax is abbreviated in the posting and can be determined by reviewing the Delinquent Tax Type Key table.
- How do I know if my name may be published?
The Department will mail a warning letter to the last known address of persons with amounts due that are new qualifiers for the Internet posting. The warning letter gives taxpayers an opportunity to pay the balance before the posting. Please see criteria for posting as indicated in Question 1 above.
- If I have been notified that my name is eligible for posting, or my name has already been published, how can I get my name off the list?
To avoid posting or to have your name removed, you must do one of the following:
- PAY YOUR DEBT IN FULL
- PROVIDE PROOF OF PAYMENT
- ENTER INTO A VALID INSTALLMENT AGREEMENT
- SUBMIT A COMPLETE PETITION FOR COMPROMISE
- PROVIDE PROOF OF BANKRUPTCY
Making a partial payment, without entering an approved installment, will not remove your name from the list. Contact the local agent assigned to your account or use the contact information found at the bottom of this page.
- How often are names added to the list?
The Internet list is updated quarterly in early January, April, July, and October.
- Once a debt is satisfied, how soon will my name be removed from the list?
If a person meets one of the conditions listed in Question 6 above, the name will be removed the next business day.
- Who should I contact if I feel my name is on the list in error?
See the contact information at the bottom of this page.
- Under what authority may the Department publish my name and address?
The Wisconsin Department of Revenue is required by section 73.03(62), Wis. Stats., to post on the Internet a list of persons who owe more than $5,000, including tax, interest, penalty, fees, and costs, if the amount is unpaid more than 90 days after all appeal rights have expired. The listing is required to include the name, address, type of tax, and total amount eligible for posting.
- Can I pay my balance with a credit card?
Yes. See the information on credit card payment on this web site.
- The individual listed is deceased. Can the account be removed?
Yes. Contact the Wisconsin Department of Revenue as indicated at the bottom of this page. You will be asked to provide the date of death, county of death, and personal representative's name, address, and phone number.
- Can I have other liabilities with the Department that are not listed on the Internet?
Yes. The liabilities listed are liabilities that are 90 days beyond the appeal period and have a total balance due of more than $5,000 in tax, interest, penalties, fees, and costs. Liability that is less than 90 days beyond the appeal period is not eligible for posting. You may contact the Wisconsin Department of Revenue as indicated at the bottom of this page to determine if you have additional liabilities.
- Once my name has been removed from the list, can it be added again at a later date?
Yes. If your name is removed from the list because it does not meet the criteria defined in Question 1 above, it may become eligible for posting at the time of the next update if the criteria for exemption are no longer met.
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 January 4, 2008