- Why are delinquent accounts 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 payment plan, have submitted a complete Petition for Compromise, or are in bankruptcy will not be posted.
2009 Wisconsin Act 28 added a posting requirement for revoked sellers. Effective October 1, 2009, the Wisconsin Department of Revenue is required by section 73.03(64), Wis. Stats., to post information about taxpayers on the Internet if they have had a sellers permit revoked and have an outstanding balance. The listing is required to include the real name, business name, address, type of tax, total amount eligible for posting and revocation date.
- What is considered a delinquent account?
The Wisconsin Department of Revenue considers a tax "delinquent" when the due date of a 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. In addition, business name and revocation date is included on the revoked sellers page.
- 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 and for whom delinquent balances exceed $5,000. 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.
A separate warning letter is provided to sellers as part of the revocation process before any revoked sellers are posted to the Internet regardless of balance due.
- 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:
Making a partial payment, without entering an approved payment plan, will not remove your name from the list. Contact the 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 Delinquent Taxpayer Internet list is updated quarterly in early January, April, July, and October. The Revoked Sellers Internet list is updated monthly.
- If a debt is paid, how soon will the 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 a name is on the list in error?
See the contact information at the bottom of this page.
- Why can the department publish my name and address?
State law requires the listing include the real name, business 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 website.
- 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.
For revoked sellers the liabilities listed include tax, interest, penalties, fees, and costs.
Debt owed to other state agencies and referred for collection by the department, 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
Compliance Bureau
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 266-7879
Fax: (608) 224-5790
Email additional questions to
DORCompliance@wisconsin.gov