Reckless and Fraudulent Claims


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of September 28, 2021: secs.​ 71.07, 71.28, 71.47, 71.80 and 71.83, Wis. Stats.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

​Contact Us

MS 5-77
Wisconsin Department of Revenue​
Return Services Unit
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2772
Email: DORCopyRequests@wisconsin.gov


Guidance Document Number: 100028

September 28, 2021