Nebraska Delinquent Taxpayer List
While most individuals and businesses comply with state tax laws and pay their taxes, for a variety of reasons, a few do not. In an effort to collect delinquent taxes from these individuals and businesses, the Nebraska Legislature authorized the Nebraska Department of Revenue (Department) in Neb. Rev. Stat. § 77-378 to publish a list of delinquent taxpayers who owe Nebraska taxes in excess of $20,000.
Taxpayers who are on the Delinquent Taxpayer List have been sent multiple notices from the Department regarding their delinquent tax liability, and have had a lien filed against the taxpayer’s property in accordance with state law. However, these taxpayers have failed to pay their delinquent tax liability or enter into a payment agreement with the Department. In addition, taxpayers who are on the Delinquent Taxpayer List have exhausted or waived all rights to appeal the listed tax liability before their names are placed on the list.
Individuals and businesses that are protected by a stay under federal bankruptcy law, or that have entered into an acceptable formal payment agreement with the Department and are making payments under that agreement, will not be placed on the list.
If your name is on the Delinquent Taxpayer List, and you have questions about paying your taxes, please contact the Department office nearest you; or call Taxpayer Assistance at 800-742-7474 (toll free in Nebraska and Iowa), or 402-471-5729 and speak with a representative who will explain the payment options available to you. It is your responsibility to contact the Department if you can not pay the tax which is due.
Delinquent Taxpayers over $20,000 (updated March 10, 2014):