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
- How do I get a lien released?
- Can a lien be released if I am on a payment plan?
- Who do I contact to request a payoff amount or ask that my lien be released?
- Why was a state tax lien filed against me?
- How long does it take for a lien release to be recorded?
- How do I get a copy of a recorded state tax lien or lien release document?
Final Demand Letters
- The Final Demand for Payment Notice does not specify a Revenue officer to call. How do I know who to contact?
- Will I be able to make a payment over the phone when I receive a notice from the Collection Services Division?
- I have a levy or wage garnishment hold on my account. Who can I contact to get this resolved?
- I closed my business. Why am I still receiving notices saying I owe taxes?
- I received a final demand for payment, but I cannot afford to pay the balance by the deadline given on the notice. Can I request a payment plan?
- I received a final demand for payment, but I don’t know what tax or taxes I owe. How do I find out?
Payment Plans
- Do I need to submit a down payment with my IPA request?
- How do I request a payment plan in TNTAP?
- Why was my payment plan terminated for liquor-by-the-drink (LBD) tax when I filed and paid all LBD taxes?
- I want to set up a payment plan, but it keeps getting rejected. Why?
- My tax accounts are closed. Can I setup a payment plan in TNTAP?
- I have a payment plan/installment payment agreement (IPA) with the Department. Why are my payments not drafting from my bank account?
Offer In Compromise
- What is an offer in compromise?
- What is the statutory basis for an offer in compromise?
- Who is eligible to make an offer?
- Can I submit an offer myself or do I need an accountant or attorney?
- How do I make an offer in compromise?
- How do I figure out the amount to offer?
Contact an agent. Submit a request