Tax is considered "delinquent" when the due date of a specific assessment has passed and by statute any appeal rights have expired. Once this has occurred the assessment is certified as delinquent and is subject to collection action.
There are a number of reasons why people don't pay their tax. Often, filling the tax return is confusing, requiring professional help. Other times, taxpayers cannot file back tax because they may not have enough money to pay the amount due.
To avoid enforced collection action, it is important that individuals either pay the liability immediately or, if unable to pay in full, contact the Department of Revenue in your state to request assistance in satisfying the outstanding liability.
Options available for delinquent tax payment are:
- Payment with a credit card
- Installment agreement
- Petition for compromise
- Wage assignment
No matter how complex a case is, our experienced tax experts often track back and restore your tax records. Our representatives work closely with clientele; preparing accurate returns with the goal of avoiding or at least minimizing the risk of forced tax collection.