House Bill 1210, sponsored by Rep. Alice Madden and Sen. Mark Hillman, requires the department to annually disclose a list of taxpayers who are delinquent for a period of six months from the time the taxes were assessed or made final, when the amount due is more than $20,000 including penalties and interest.
"Scofflaws who have doggedly refused to pay their taxes, especially those who owe in excess of $20,000, deserve to be in this Cyber Hall of Shame," Owens said. "More importantly, this tactic may make tax evaders think twice about their actions and increase compliance with our tax laws."
The list of tax evaders to be published in the future on the Department of Revenue Web site will include the name, address, types of taxes, the date each tax was assessed or made final, the amount of each tax owed by each taxpayer, and, in the case of a business, the name of the current president or owner on record.
Under the legislation, a lengthy process must take place before a taxpayers' name and taxes owed would be published on the Web site. The department is required to conduct numerous enforcement activities to attempt to collect payments from the taxpayer, including judgments and liens; garnishment of wages; liens against bank accounts; or collection agency actions.
At least 90 days before publishing the taxpayers' name, the department must mail a written notice to the delinquent taxpayer informing them of the impending action. If the delinquent tax is not paid 60 days after the notice is delivered, the Department of Revenue may disclose the tax on the Internet. The Revenue Department will start the process on August 5 and the first names could appear on the Web site early in 2004.
At least a dozen other states, including Connecticut, North Carolina and Illinois, have either published names of delinquent taxpayers in newspapers or on the Internet in the past or are currently doing so.
