Oklahoma Final Notice / Intent to Enforce Checklist

• The tax must be delinquent for ninety days.
• The Tax Commission must send notice of the delinquency and possible remedies to the

taxpayer.

• A warrant must be issued and filed under Oklahoma Statutes Title 68 Section 231.

These are statutory requirements established in Oklahoma law, not discretionary agency practices. Sales tax, income tax, and other state tax liabilities trigger collection procedures when balances remain unpaid beyond standard payment deadlines.

Consequences of Ignoring Collection Notices

Once the Tax Commission serves a wage garnishment notice on your employer, your employer must begin withholding up to twenty-five percent of your disposable earnings per pay period.

Bank levies require financial institutions to surrender funds from your account within ten days of receiving the notice of levy and supporting tax warrant.

Tax warrants create a permanent lien on your property when filed with the county clerk, and this lien becomes a public record that remains until the tax liability is paid in full. Employers face

liability if they fail to comply with properly served garnishment notices, and banks similarly face penalties for refusing to surrender funds subject to levy.

What Collection Actions Do Not Mean

Administrative wage garnishment under Oklahoma Statutes Title 68 Section 254 requires a hearing with notice only for traditional garnishment procedures under subsection A. The Tax

Commission can proceed with administrative wage garnishment under subsections B through D without conducting a hearing, provided the ninety-day delinquency period has passed, proper notice was sent, and a tax warrant was issued and filed.

A tax warrant is not a court judgment, but it creates a legal lien on your property and authorizes the sheriff to levy and sell your assets to satisfy the tax debt. The warrant filing with the county clerk makes the debt a matter of public record accessible to credit reporting agencies and other interested parties.

Steps to Take After Receiving a Collection Notice

1. Review the Notice Carefully

• Locate the original notice from the Oklahoma Tax Commission and read it

completely to identify the tax type, tax year, amount owed, and any response deadline.

• Verify the tax liability by reviewing your own records, filed tax returns, and

payment receipts to determine whether you agree with the amount claimed.

• Check whether the notice identifies administrative wage garnishment served on

your employer, a bank levy, or another collection action already in progress.

2. Determine Your Response Options

You have ten days after the Tax Commission issues a garnishment notice to provide additional information for the garnishment to be withdrawn or released. Contact the Tax

Commission immediately at the phone number listed on the notice if you believe the debt is incorrect, already paid, or subject to an exemption under state or federal law.

3. Explore Payment Arrangements

The Tax Commission offers installment agreements under specific conditions established in Oklahoma Administrative Code 710:1-5-115. You cannot enter an installment agreement if you owe five hundred dollars or less, and these agreements require a down payment equal to at least one-fourth of the total tax, interest, penalty, and fees owed.

Payment arrangements cannot exceed twelve months, and you must pay by cashier’s check, money order, or a credit card accepted by the Tax Commission. A tax warrant will be filed even when you enter a payment arrangement to protect the state's interest in collecting the debt.

4. Meet Installment Agreement Requirements

• You must file all delinquent tax returns before entering a payment arrangement

with the Tax Commission.

• During the agreement term, you must remain current by filing all required tax

returns and paying all new taxes that come due in full and on time.

• Missing even one payment or failing to file and pay current obligations places you

in default, and enforcement proceeds immediately without further notice.

5. Keep Detailed Records

Save every notice, letter, and correspondence from the Tax Commission in a dedicated folder or file. Record the name and contact information of any Tax Commission representative you speak with, along with the date and content of each conversation.

Common Mistakes That Worsen Collection Situations

Missing response deadlines listed on collection notices accelerate enforcement and eliminate opportunities to resolve the tax liability through payment arrangements. Failing to contact the

Tax Commission before the deadline passes limits your options even when you have valid grounds to dispute the debt or request hardship consideration.

Sending payment to an incorrect address delays crediting your account and may not stop enforcement actions already in progress. Assuming the Tax Commission will automatically know

about your financial hardship without clear communication prevents you from accessing available relief options.

What Happens After You Establish a Payment Plan

Once you enter a payment arrangement and make your first payment, you must continue making payments by the agreed date each month without fail. Default on any payment obligation triggers immediate enforcement, including execution of the previously filed tax warrant and resumption of garnishment or levy procedures.

The Tax Commission does not promise periodic statements showing your remaining balance, so you must track payments and maintain your own records of amounts paid and amounts still owed. Interest continues accruing on unpaid balances throughout the installment agreement period. When you pay the debt in full, the Tax Commission closes the case and releases any filed tax warrants.

Facing State Enforcement or Payroll Tax Issues?

If you’ve received a state tax notice and aren’t sure how to respond, we can help you review your options and next steps.

We help with

• State enforcement actions and notices
• Payroll tax debt review and resolution
• Penalty and interest reduction options
• Payment plans and compliance solutions
• Representation before state tax agencies

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