Florida Wage Garnishment Checklist
State enforcement action occurs when the Florida Department of Revenue (DOR) takes
legal steps to collect unpaid state taxes. The Department utilizes several collection tools, including tax warrants, bank levies (also referred to as tax levies), property liens, and license revocation, to collect delinquent tax debt. This process does not happen immediately: it follows a series of notices and administrative steps.
Understanding what state enforcement entails and how it operates can help alleviate confusion and enable informed action. If you receive a collection notice from the Florida
Department of Revenue, it signals that previous payment requests have not been resolved. Ignoring the notice does not stop the collection process; instead, it typically allows the collection action to continue or escalate during the collection period.
This checklist explains what state enforcement is, what happens during the collection process, and the procedural steps to take when you receive this notice. While this guide focuses on Florida Department of Revenue tax collections, it is essential to understand that different procedures apply to other types of debt under Florida law.
What This Issue Means
State enforcement through tax collection is a legal process in which the Florida
Department of Revenue utilizes administrative and legal tools to collect unpaid taxes.
The DOR may issue a tax warrant, which is effectively a lien against your property similar to a court judgment. The state may also freeze and levy your bank account or seize property to satisfy the debt.
This notice is issued after the state has determined you owe unpaid taxes and has given you prior opportunities to pay or respond. Tax collection enforcement is considered an administrative action, not a criminal penalty or judgment against you as a person. It is a debt collection mechanism authorized under Florida Statutes, similar to other enforcement actions available to the state for collecting past-due amounts.
Administrative garnishment by the federal government (such as IRS wage levies)
operates under different rules than Florida state tax collections. The Florida Department of Revenue does not use administrative wage garnishment for general tax debt, distinguishing it from federal tax collection procedures.
Why the State Issued This or Requires This
The Florida Department of Revenue issues collection notices when unpaid tax debt remains unresolved after standard billing notices have been sent. In many cases, the state sends multiple notices before taking enforcement actions, such as issuing tax warrants or levying bank accounts. These preliminary notices typically include a demand for payment and information about your rights.
If those notices go unanswered or if payment arrangements are not made, the state may proceed with enforcement as a collection tool. The state is authorized to use various enforcement mechanisms to collect taxes owed to the state of Florida. If the debt remains unpaid for 90 days, the Department will charge a 10 percent administrative collection processing fee to cover the costs of collecting the debt.
Failure to resolve the debt may result in your account being sent to a debt collection agency. The Florida Department of Revenue can also pursue collection without going through traditional court procedures that would result in a Writ of Garnishment, as the agency has administrative enforcement powers under Florida Statutes.
What Happens If This Is Ignored
If you receive a tax collection notice and do not respond or take action, the Florida
Department of Revenue may escalate enforcement actions. The Department may file liens against your property, freeze your bank account through a levy, seize property, or revoke your sales tax registration or other professional licenses. A tax warrant becomes a public record and can damage your credit.
Once a bank levy is issued, your financial institution is legally required to freeze your account and send the funds to the state. The state may also access safe deposit boxes in certain circumstances during the collection process. The levy remains in effect until the debt is paid in full, a payment plan is established, or a legal action halts the collection.
Continuing to ignore notices does not halt the process; it allows the collection action to remain active and ongoing. Unlike some creditor actions that require a court order before proceeding, the Florida Department of Revenue has broad administrative authority to pursue tax debt.
What This Does NOT Mean
A tax collection notice does not mean criminal charges will be filed against you in most cases. It does not mean all your assets have been seized immediately. It does not automatically result in wage garnishment, as the Florida Department of Revenue does not use administrative wage attachment for general tax debt collection.
At the time you receive the collection notice, your employment status has not automatically been affected, though professional licenses may be at risk if tied to tax compliance. Tax collection enforcement is a specific administrative action, not a summary of all possible enforcement actions the state may pursue. It is also not a final judgment: it is an administrative collection action based on unpaid tax debt that may be resolved through payment or agreement.
This notice is different from a Continuing Writ of Garnishment that a judgment creditor might obtain through court proceedings under Florida Statutes. It is also distinct from federal government actions such as IRS levies, which operate under Federal Law and may include wage attachment.
Checklist: What to Do After Receiving a Tax Collection
Notice
Step 1: Verify the Notice Is Legitimate
Check that the notice is from the Florida Department of Revenue (DOR). Look for the
DOR address and contact information on the letterhead. Note the tax year(s) and the amount of the debt listed in the notice.
Keep the notice in a safe location and do not discard it. Review the notice for your name, Social Security number or business partner number, and business information for accuracy. Verify the mailing address listed is current and update it if necessary.
Step 2: Understand the Details in the Notice
Identify the tax type (sales and use tax, corporate income tax, reemployment tax, etc.)
for which the collection action is issued. Note the total amount of the alleged debt, including any penalties and interest. Look for any deadline dates or instructions for response.
Verify whether the notice provides instructions on how to dispute or respond. Read any section explaining your rights or options. Please note that the collection period begins when you first receive the notice and continues until the matter is resolved.
Step 3: Gather Documentation About the Debt
Collect copies of all prior notices from the Florida Department of Revenue. Locate any correspondence about this tax debt, including bills, delinquency notices, or payment demands. Find records of any payments made toward this debt.
Gather proof of any payment arrangements previously discussed or agreed to. Compile records showing the current status of your tax account, including filed returns and payment history. Organize bank statements showing any previous payments to the
Department.
Step 4: Contact the Florida Department of Revenue
Call the DOR Taxpayer Assistance line at (850) 488-6800 or visit one of the
Department's local service centers. Verify that the collection notice was issued in your name and for your account. Ask what the current balance of the debt is, including the breakdown of tax, penalties, interest, and any collection fees.
Request information about payment plan options available to you. Ask whether the debt can be verified or whether you can dispute the amount. Note the name, date, and details of anyone you speak with for your records.
Step 5: Determine If You Dispute the Debt or the Amount
Review your records to verify that the listed debt is accurate. Check whether the tax year, tax type, or amount appears inaccurate based on your filing history. If you believe the debt is incorrect, please specify what is erroneous.
Determine whether you have documentation to support a dispute, such as proof of payment, filing confirmation, or evidence of incorrect assessment. Contact the DOR to learn how to formally dispute the debt or amount if you disagree with it. Be aware that time limits may apply to formal dispute procedures under Florida Statutes.
Step 6: Explore Payment Options
Ask the DOR whether an installment agreement is available. Inquire about the terms of any available payment plan, including down payment requirements, monthly amounts, and duration. The taxpayer should be prepared to pay a minimum of 25 percent down and the full balance within a year in most cases.
Ask whether paying the full amount now would stop further enforcement action.
Determine what payment methods the DOR accepts, including online payment, check, or electronic transfer. In some cases, you may inquire about an offer in compromise or penalty abatement if exceptional circumstances exist, though these are handled differently than federal tax matters.
Get written confirmation of any agreement made with the DOR. Ensure you understand all terms before committing to a payment plan.
Step 7: Understand Enforcement Actions
If a tax warrant has been issued, understand that it creates a lien against all your real and personal property. The warrant becomes public record and may affect your ability to sell property or obtain credit. If the DOR has issued a bank levy on your bank account, your financial institution will be frozen, and funds will be sent to the state after a holding period.
If your professional license or sales tax registration is at risk of revocation, address the debt immediately to prevent business interruption. Ask the DOR what specific enforcement actions are currently in place or planned. Please note that these administrative actions differ from wage garnishment procedures, which require a court order under Florida law.
Step 8: Document All Communication
Keep a record of every phone call to the DOR, including date, time, person spoken to, and summary of the conversation. Save copies of all written correspondence from the
DOR. Keep copies of any letters or emails sent by you to the DOR.
Document any agreements made, including payment terms, amounts, and dates. If you send documents by mail, keep a Certificate of Service showing proof of mailing. Create a file folder (either physical or digital) that contains all documents related to the collection.
Step 9: Review Your Rights Under Florida Law
Visit the Florida Department of Revenue website for information on taxpayer rights.
Look for written guidance on tax collection procedures and taxpayer options. Florida's
Taxpayers' Rights Advocate assists with protecting taxpayer rights by ensuring a taxpayer's privacy and assets are protected during tax assessment, collection, refund denial, and enforcement processes.
Note any deadlines for filing a dispute or challenge. Determine whether you are eligible for a hardship consideration or alternative resolution. Review relevant Florida Statutes governing tax collections to understand your legal rights.
Step 10: Follow Up on Any Offers or Plans Made
If a payment plan is agreed upon, submit the first payment by the specified due date.
Send payments through the method selected by the DOR. Keep receipts or confirmation of every payment made.
Follow the payment schedule precisely and adhere to all deadlines. Contact the DOR immediately if you are unable to make a scheduled payment to discuss options before
defaulting on the agreement. Missing payments may result in reinstatement of enforcement actions.
- State enforcement notices and responses
- Sales tax audits, assessments, and collections
- Payroll & trust fund tax enforcement issues
- Penalty and interest reduction options
- Payment plans and state tax relief eligibility
- Representation before state tax agencies
Step 11: Request Confirmation of Debt Resolution
Once all payments are made or an arrangement is finalized, request written confirmation from the DOR. Ask the DOR to confirm that any tax warrants have been satisfied and released. If a bank levy was in place, request confirmation that the levy has been released.
Request documentation showing that any license revocation proceedings have been stopped. Keep the confirmation documents with your records permanently. This documentation serves as proof of resolution and protects you from future disputes.
What Happens After This Is Completed
Once you have taken action, whether by setting up a payment plan, disputing the debt, or paying in full, the Florida Department of Revenue will process your request according to its procedures. If a payment plan is established, the DOR will issue written confirmation of the terms. In many cases, the DOR will release or modify enforcement actions once an agreement is reached and initial payments are made.
If the debt is paid in full or resolved through a plan, the tax warrant will typically be satisfied and released from public records. The state will then close the collection case and send you the final documentation, which will show the resolution. Keep all confirmation documents as proof of resolution.
Common Mistakes to Avoid
Not responding to the collection notice: Ignoring the notice does not stop the process.
The Florida Department of Revenue will proceed with enforcement actions, including tax warrants, tax levies on your bank account, and license revocation.
Not contacting the DOR directly: The DOR cannot discuss options or alternatives unless you reach out. Waiting passively allows enforcement actions to proceed without your input.
Failing to provide accurate information to the DOR: If you contact the state, giving incomplete or incorrect information may delay resolution or result in further collection action.
Missing payment plan deadlines: Once a payment plan is agreed to, missing payments may result in the plan being terminated and enforcement actions being reinstated or escalated.
Not keeping documentation: Without records of notices, communications, payments, and agreements, it becomes difficult to track the status or prove what was agreed to.
Assuming enforcement will stop on its own: Tax collection enforcement continues until the debt is resolved through payment, a plan, or a formal release order from the state.
Failing to monitor your bank account: If a bank levy is issued, funds may be frozen without advance notice. Regular monitoring helps you identify when action has been taken.
Confusing child support enforcement with tax debt collection: The Florida Department of
Revenue handles both, but the procedures are different. Child support uses income deduction orders (similar to support payments withholding), while tax debt collection utilizes warrants and levies.
Mixing up federal and state procedures: The Internal Revenue Service operates under different rules than the Florida Department of Revenue. Federal tax procedures, including IRS Installment Agreements and federal administrative garnishment, differ from those used in Florida state tax collections.
Frequently Asked Questions
Can the Florida Department of Revenue garnish my wages for unpaid taxes?
The Florida Department of Revenue does not use administrative wage garnishment for the collection of general tax debts. The Department utilizes tax warrants, bank levies, property seizures, and license revocations as enforcement tools. Wage garnishment in
Florida requires a Continuing Writ of Garnishment issued by a court under Florida
Statutes, which judgment creditors typically use in civil cases, not for state tax debt.
What is a tax warrant?
A tax warrant is a legal document issued by the Florida Department of Revenue that creates a lien against all your real and personal property. It becomes public record and gives the state the authority to seize property to satisfy the debt.
Can the DOR freeze my bank account?
Yes. The Florida Department of Revenue can issue a tax levy (also called a bank levy)
that freezes your bank account and requires the financial institution to send the funds to the state after a holding period.
How is this different from IRS collections?
The IRS operates under Federal Law and can use administrative wage attachment without a court order. The Florida Department of Revenue does not garnish wages administratively for tax debt; instead, it uses other enforcement tools, such as tax warrants and bank levies.
How long does the collection period last?
The collection period continues until the debt is paid in full, a payment plan is established and followed, or legal action is taken to stop it. The state does not automatically release enforcement actions after a specific time.
What if I no longer live in Florida or have moved my business?
Contact the DOR immediately to inform them of your mailing address change. The state can still pursue collection actions regardless of your location, and providing accurate address information ensures you receive all necessary notices.
Can I stop a bank levy myself?
You cannot unilaterally stop a bank levy. Only the Florida Department of Revenue can release it by withdrawing the levy order. You must work with the DOR to establish payment arrangements or resolve the debt.
Will enforcement actions affect my credit score?
Tax warrants are public records and may appear in credit reports, potentially affecting your credit score. Bank levies themselves are not typically reported directly to credit bureaus.
What happens if I pay the debt in full?
Once the DOR receives full payment, it will release any tax warrants and notify relevant parties of the debt satisfaction. You should request written confirmation of the release.
Does filing Chapter 7 or Chapter 13 bankruptcy stop Florida tax collections?
Bankruptcy may provide relief from certain tax debts depending on the circumstances.
Chapter 7 bankruptcy and Chapter 13 bankruptcy have different effects on tax debt.
Consult with a bankruptcy attorney to understand how bankruptcy exemptions apply to your situation.
What if there is an error in the amount of the debt?
Contact the DOR immediately to request a review of the amount. Ask about the process for correcting errors. The DOR may require documentation or an appeal process to adjust the debt amount.
Facing State Tax Enforcement Action?
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