Collection Services
Read more about our Collection Services Division and processes here. This division is charged with the recovery of taxes that are due but that taxpayers do not remit to the state. Employees work directly with delinquent businesses and individuals, research potential sources of funds, and protect against efforts to avoid payment. Collection Services may serve levies, and seize and sell assets, as well as file a tax lien to protect Tennesseans’ best interests. When a taxpayer is unable to pay their tax bill or needs more time to pay in full, this division can offer payment plans and negotiate compromise offers.
Liens
Final Demand Letters
- CS-6 - Final Demand Letters – Find an Account Number and Other Information
- CS-1 - Final Demand Letters - Determining Which Taxes are Outstanding
- CS-2 - Final Demand Letters - How to Pay Tax Due
- CS-3 - Final Demand Letters - Requesting a Payment Plan
- CS-4 - Final Demand Letters - What to Do If Your Business Has Closed
- CS-5 - Final Demand Letters - Who to Contact Regarding the Notice
Payment Plans
- ★ CS-Payment Plans-3 - How to Avoid Termination of a Payment Plan
- CS-Payment Plans-1 - How to Request a Payment Plan
- CS-Payment Plans -2 - Failure to File Tax Returns before Setting up Payment Plan will Result in Termination of Plan
- CS-Payment Plans-4 - Down Payment Requirements
- CS-Payment Plans-5 - How to Make Additional Payments Towards a Payment Plan
- CS-Payment Plans-6 - How to Pay Off a Payment Plan Early
Offer In Compromise
- CS-OIC-1 - Defined
- CS-OIC-2 - Eligibility
- CS-OIC-3 - How to Make an Offer
- CS-OIC-4 - Where to Send Application
- CS-OIC-5 - Determining the Offer Amount
- CS-OIC-6 - How the Offer is Evaluated
Responsible Parties
- CS-Responsible Parties-1 - How Individuals and Other Businesses can be Held Responsible
- CS-Responsible Parties-2 - How Individuals Become Responsible for a Business’s Taxes (Personal)
- CS-Responsible Parties-3 - How Tax Debt Follows a Business When Purchased (Successor)
- CS-Responsible Parties-4 - How to Avoid Owing Taxes as a Successor Prior to Purchasing a Business
Contact an agent. Submit a request