1. ​​​​What is the State Income Tax Levy Program?
   
   
2. What kind of refunds can be levied through this program?
   
   
3. What are my rights of appeal, and how are disputed claims handled?
   
   

1. What is the State Income Tax Levy Program?

   The Internal Revenue Code authorizes the Internal Revenue Service (IRS) to collect federal tax liabilities by levying on property and rights to property of taxpayers who refuse to pay their liabilities. The State Income Tax Levy Program (SITLP) is an automated levy program administered by the IRS that uses state tax refunds as the levy source.

2. What kind of refunds can be levied through this program?

   Only state tax refunds can be levied through SITLP. Refundable credits are considered state tax refunds for the purposes of this program.

3. What are my rights of appeal, and how are disputed claims handled?

   Requests for Collection Due Process hearings, innocent spouse claims, installment agreements, or any other collection matters relating to federal tax obligations should be directed to the IRS. The Wisconsin Department of Revenue has no c​​​​ontrol of, or information regarding, these debts. When applicable, you will receive a notice from the IRS containing your rights of appeal in the event your state tax refund is levied. For more information, you may call the IRS at (800) 829-7650.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 16, 2024: 26 U.S. Codes § 6330 and 6331.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100041

October 16​, 2024​​​