This document provides statements or interpretations of the following laws and regulations enacted as of October 12, 2020: 26 U.S. Codes § 6330 and 6331.
Laws enacted and in effect after October 12, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 12, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.
FOR QUESTIONS OR COMMENTS CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Refund Interception Assistance
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 266-7879
Fax: (608) 224-5790
Email additional questions to