Collecting Delinquent Tax Unit

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GENERAL PROVISIONSThe Department of Revenue's Collections Bureau is responsible for collecting delinquent taxes owed the Commonwealth. In general, a taxpayer's account will be transferred to the Collections Bureau if delinquent taxes are not paid or disputed after the due date on the Statement of Account. See AP 610.When an account has been transferred to Collections, a Notice of Collection or a Final Notice will be issued showing the amount of the tax owed and indicating the date by which full payment must be made. The collector to whom the account has been assigned will, in most cases, attempt to reach the taxpayer to discuss the status of the account. If the collector cannot reach the taxpayer, or if the taxpayer does not respond to this notice, the collector will use various enforcement actions to assure that delinquent taxes due the Commonwealth are paid. The taxpayer will also be subject to interception of state and/or federal refunds and other government payments, insurance proceeds, lottery winnings, casino winnings, and sports wagering winnings.See TIR 99-18 for discussion of suspension of involuntary collection activities under G.L. c. 62C, § 32(e) while the taxpayer disputes a tax amount (or any portion thereof) administratively within DOR or before the Appellate Tax Board or Probate Court. See DOR Directive 06-6 for guidelines concerning the requirement to deposit security.

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