Wisconsin Delinquent Taxpayers

Effective January 1, 2006, the Wisconsin Department of Revenue is required by section 73.03(62), Wis. Stats., to post information about delinquent taxpayers on the Internet if they owe:

  • more than $25,000, including tax, interest, penalty, fees, and costs, and
  • the amount is unpaid more than 90 days after all appeal rights have expired.

2007 Wisconsin Act 20 expanded individuals qualified for Internet posting. On January 4, 2008 the delinquent taxpayer list was updated to include delinquent taxpayers who owe:

  • more than $5,000, including tax, interest, penalty, fees, and costs, and
  • the amount is unpaid more than 90 days after all appeal rights have expired.

The department mails warning letters to new taxpayers meeting the above criteria for Internet posting on a quarterly basis.

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 delinquent taxpayers on the Internet if they have had a sellers permit revoked and have an outstanding delinquent balance.

The department will not post the accounts of taxpayers who have:

  • entered into a valid payment plan,
  • submitted a complete Petition for Compromise, or
  • filed for bankruptcy.
  • In addition, revoked sellers who have been out of business for at least one (1) year shall be removed from the revoked sellers Internet page

If your name or the name of your business appears on the Internet posting, the department strongly encourages you to:

  • Contact either the revenue agent assigned to your case (listed on the Notice of Pending Internet Posting) or the department’s Compliance Bureau at (608) 266-7879 to arrange for payment.
  • Pay the amount owed either by utilizing the payment coupon attached to the Notice of Pending Internet Posting or send your payment directly to the Compliance Bureau at the address listed below.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Central Compliance Section
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 266-7879
Fax: (608) 261-8978
Email: DORDelinquentTaxIS&ECompl@wisconsin.gov

April 13, 2017