IRS and Tax Practice Symposium - Virtual-3 - Fangmeier - IDOR IRS Tax Symposium Presentation

3 - Fangmeier - IDOR IRS Tax Symposium Presentation

Pdf Summary

The presentation explains how the Illinois Department of Revenue (IDOR) handles tax collection cases and outlines options for taxpayers.<br /><br />IDOR generally sends a notice before collection action and may follow up by phone, email, fax, mail, or a field collector. Taxpayers should respond promptly; unresolved cases may face enforcement, including federal, internal, or Comptroller offsets, liens, license holds, and referral to an outside collection agency (OCA). Multiple actions may happen at the same time.<br /><br />While a case is with an OCA, additional fees may apply, and taxpayers cannot arrange a payment plan directly with IDOR, though they may request payment options from the agency. Other enforcement may continue. IDOR recommends requesting a payment agreement before enforcement begins. Plans are generally available when the taxpayer remains current on future filings and payments, and are often structured to repay the balance within 12 months. Options may range from pre-approved terms to a reviewed proposal through MyTax Illinois or paper form CPP-1. A plan request or approval does not guarantee that enforcement will be stopped or reversed. Plans are unavailable through IDOR for debts assigned to an OCA, in bankruptcy, or subject to an active wage levy.<br /><br />Lien payoff amounts should be obtained from IDOR before payment; guaranteed funds are required for immediate release. IDOR’s online lien registry does not include property-tax liens or sale information.<br /><br />Under legislation cited as passed in June 2026, the Illinois Liquor Control Commission may inactivate a liquor license after notification that a taxpayer’s Certificate of Registration was revoked or not renewed because of debt or missing returns. Taxpayers should contact IDOR’s Revocations Unit about renewal.<br /><br />The presentation provides contact details for collections, payment plans, levies, liens, offsets, bankruptcy, and other units. It states that the material is informational only, not legal advice, and advises seeking professional guidance for individual circumstances.

Keywords

Illinois Department of Revenue

tax collection

payment plan

liens

offsets

outside collection agency

wage levy

bankruptcy

liquor license revocation

MyTax Illinois