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 installment agreement, 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 delinquent taxpayers on the Internet if they have had a sellers permit revoked and have an outstanding delinquent balance. The listing is required to include the
