Collections Services Bureau

Pay in Full

Most people resolve their balance by paying in full within 30 days. See how to pay below.

• Visit our website: at TAP and select Make a Payment.
• Check or Money Order: make checks payable to the Montana Department of Revenue.
• Contact the Collections Services Bureau for additional information.

Payment Plans

People usually arrange to have their balances taken care of within 6- 12 months; however, we do offer extended payment plans. If an extended payment plan is needed, a Warrant for Distraint (tax lien) may be filed to protect the state’s interest. See this section for more information.

• Visit our website and create a TAP account
• Call: 406-444-6964
• Email: DORcollections@mt.gov

Basics

A Warrant for Distraint (tax lien) is filed in district court against a debtor when a tax liability is owed to the Montana Department of Revenue and has the same force and effect as a judgment.

After a tax liability has become due and is in the collection process, the department may file a lien at any time if it is in the state’s best interest (15-1-703 MCA).

The department can file a warrant/lien on most tax types, which may extend to businesses and responsible parties.

A warrant/lien may be filed against businesses, officers, and other responsible parties (15-1-701 MCA, 15-1-702 MCA, and 15-1-703 MCA).

What does a warrant/lien affect?

Once a warrant/lien is filed, the department may levy bank accounts or garnish wages. Warrants/liens may affect any real property sales in the county where the warrant/lien is filed and could extend to multiple counties.

Once a warrant/lien is filed against real property, part or all of the property sale proceeds will be used to satisfy your tax liability with the State of Montana. For additional information, please contact us.

Payment Options

If a warrant/lien is filed against you or your business, you still have options to pay. Please contact the CSB to discuss your payment options.

Phone: 406-444-6964

OR

Email: DORcollections@mt.gov

Objections

If you feel that a warrant/lien has been filed in error, please review our Informal Review section.

Resources

Form CB-1, Request for Informal Review

Basics

When a warrant/lien is filed, funds may be seized to satisfy a past-due balance. Under 15-1-706 (2) MCA, the warrant/lien provides authority to seize funds. Funds may be seized through wage garnishment or funds levy.

Funds will not be seized until all reasonable efforts have been made to contact you to allow for voluntary resolution of your past-due balance. If funds are seized, a notice will be sent to your last known address.

Contact CSB for assistance regarding the seizure of funds and to discuss payment arrangement options.

Wage Garnishment

A wage levy/garnishment is the seizure of wages, based on a percentage, sent directly from your employer to CSB for a period of 120 days. For questions regarding garnished wages, contact CSB.

Funds Levy

A funds levy can be issued to collect past-due balances from financial institutions or entities holding funds on your behalf. The levy will be issued in the amount of your total past-due balance. To have levied funds reviewed, contact CSB or click here.

Employers

If you have received a Notice of Levy from the CSB, you can submit the Garnishment Response Formula and pay online by clicking here. You can also download the form below and submit it via email, fax, or mail.

Email: DORcollections@mt.gov
Fax: 406-444-7723
Mail: Montana Department of Revenue
P.O. Box 6309
Helena, MT 59604-6309

Resources

Form CB-1, Request for Informal Review
Garnishment Formula for Wage Levy

When CSB seizes funds/wages, and you believe they are exempt, please see the guidelines below.

Under Sections 25-13-608, MCA or 25-13-614, MCA, you must file a written request for a hearing with the district court identified in your seizure notice
within ten business days from the date of the notice.

To claim an exemption, you must follow these steps with the District Court and the Department of Revenue:

District Court

• Request a hearing with the District Court where the warrant/lien is filed.
• Send a written statement with the request describing the funds/wages that you believe are exempt and why.

*Please note: there is a limited window to claim an exemption if you believe your funds/wages are exempt from seizure.

• Download and complete the Request for Informal Review (Request for Informal Review (Form CB- 1). To ensure swift processing, please complete the entire form and include the following supporting documentation:

• • • Explain why you object to the funds/wages seized.
    • Full detailed bank statements for the previous three months.

* If you object to funds seized from your bank account, the seizure transaction(s) must be included in your bank statements.

• • • Three months of pay stubs.

If we are unable to contact you after multiple attempts, your informal review may be denied.

For additional questions or concerns, contact the CSB at 406-444-6964.

When a business owes trust taxes, CSB will identify responsible parties and hold the individual(s) liable for any past-due balances.

Liability

• • CSB will identify the individual(s) responsible for filing, withholding, and paying business trust taxes timely.
  • Liability is determined by identifying individual(s) within the ownership/management structure of the business at the time the debt was due, regardless of current ownership or closure.

Trust Tax

Businesses are responsible for and entrusted to withhold and pay funds to the Department of Revenue on behalf of employee(s) or customer(s) per MCA (15-30-2540), (3), (4), (5).

Trust tax types may include:

• • Withholding (WTH)
  • Lodging Sales Tax (LST)
  • Rental Vehicle Tax (RVT)
  • Mineral Royalties Withholding (MRW)
  • Cannabis Tax (CAN)
  • Other Tobacco Products (OTP)
  • Medical Marijuana Provider (MMP)
  • Combined Oil and Gas (COG)

Disputing Liability

If you believe you are not liable for the business or past due balance, see this section.

Payment Options

• Pay in full, using Letter ID or account ID here.
• Payment arrangements can be made here.

Legal Collection Action

Failure to resolve past-due balances could result in legal collection actions. For more information, please see our sections on Liens and Levies/Garnishments.

• Any funds owed to you by a state agency or qualifying federal government entity may be offset and applied to your past-due balance.
• Any tax refunds and/or rebates owed to you may be offset and applied to your past-due balance. For questions, contact CSB.
• Any other qualifying funds issued by the state of Montana may be subject to offset and applied to a past-due balance. For questions about captured funds, contact the Other Agency Debts unit (OAD) at 406-444-3900. For more information about OAD, click here.
• Any qualifying federally issued funds may be subject to offset and applied to your past-due balance through the Treasury Offset Program (TOP). For questions, refer to the contact information listed on your notice.

To object to a legal collection action, such as a warrant/lien or seizure of non-exempt funds or wages, please follow the steps below.

• • Download and complete the Request for Informal Review (CB- 1 form). To ensure swift processing, complete the entire form and include all requested supporting documentation.

• • Submit the CB-1 form and all supporting documentation with your preferred contact information to CSB, using one of the following options:
    • • Online through TAP, click here
      • Email:  DORCollections@mt.gov
      • Mail to:

Montana Department of Revenue
Collections Services Bureau
PO Box 6169
Helena, MT, 59604-6169

• • • • In-person, Monday through Friday, 7:30 AM to 4:45 pm at:

Montana Department of Revenue
340 N. Last Chance Gulch
Helena, MT 59601

If we are unable to contact you after multiple attempts, your informal review may be denied.

For additional questions or concerns, contact the CSB at 406-444-6964.

If you believe the funds/wages are exempt under Sections 25-13-608 or 25-13-614, MCA, you must file a written request for a hearing with the district court identified in your seizure notice within ten business days of the date of the notice. Below is the process for taxpayers to claim an exemption from the seizure of their funds/wages to pay a debt.

To claim an exemption, the taxpayer must:

1.  Request a hearing with the District Court where the Warrant for Distraint (tax lien) is filed.

2.  Send a written statement with the request describing the funds/wages the taxpayer claims are exempt and why the funds/wages are exempt.

3.  Download and complete the CB-1 form, Request for Informal Review.  To ensure swift processing, please complete the entire document.

4.  Gather and include the following supporting documentation.

• • • A written explanation of why you object to the funds/wages taken.
    • Full detail bank statements for the previous three months for all bank accounts in your name.

NOTE: If you object to funds levied from your bank account, the statements must show the levy transaction.

• • • Three months of pay stubs.

5.  Gather the above-listed information and submit the completed CB-1 form to the Department of Revenue Collections Bureau using the options below:

• • • To submit online through TAP, click here.
    • To submit via email, at DORCollections@mt.gov
    • To submit via mail or in person at:

Montana Department of Revenue
Collections Services Bureau
PO Box 6169
Helena MT 59604-6169

Once you have submitted your objection, we will acknowledge receipt of your submission within ten business days. Please include a good daytime phone number we can call if the department requires more information.

Be aware that multiple unanswered contact attempts may result in a denial response to your objection. For additional questions or concerns, contact Collections at 406-444-6964.

Reminder

It’s important to note that the request, statement, and documentation must be filed within ten days (excluding weekends and holidays) of the date of your seizure notice. This means there is a limited window of time to claim an exemption, so it’s essential to act quickly and diligently if you believe your property is exempt from seizure.

Listed below are the most common types of funds that may be considered exempt:

• • Professionally Prescribed Health Aids: I.e., medical devices, equipment, or products prescribed by a licensed healthcare professional to help manage, alleviate, or treat a medical condition.
  • Benefits from Federal Social Security or Local Public Assistance: I.e., Social Security Disability Insurance (SSDI), Supplemental Security Income (SSI), Temporary Assistance for Needy Families (TANF), Medicaid, or food stamps.
  • Veterans’ Benefits: i.e., health care benefits, disability compensation, education assistance, home loans, pension, employment assistance, or life insurance.
  • Disability or Illness Benefits
  • Maintenance and Child Support
  • Individual retirement accounts (IRAs)
  • Medical Benefits
  • Unmatured Life Insurance Policies
  • Medical Care Savings Accounts

Resources

Form CB-1, Request for Informal Review

Unresolved past-due balance(s) may be transferred from CSB to a third-party collection agency. The third-party agency may attempt to contact you. Any further questions should be directed to the third-party collection agency listed below.

PCS contact info:

Professional Credit Services
12204 SE Mill Plain Blvd Ste. 101
Vancouver, Washington 98684
1 (866) 320-6527
Professionalcredit.com
Consumer-helpdesk@professionalcredit.com

What are my options?

• Contact the third-party collection agency to make payments or payment arrangements.
• Contact CSB to make payment in full.
• If you are currently living or working in Montana, contact CSB.

Deployed

• Deployed service members should submit a copy of their Title 10 (Military Orders) to CSB as soon as possible. MCA 15-30-2117 (find MCA)
• If you have a representative, send CSB a copy of your Power of Attorney (POA) documents.
• For more information or to obtain the Department’s POA form, please click here.

Incarcerated

• Regardless of incarceration status, you must pay your taxes or make arrangements for past-due balances.

Deceased

• If you’re inquiring about a balance involving a deceased individual, the Department may require a death certificate, obituary, or other relevant documentation.
• CSB may inquire if a probate has been filed, and if so, what county it was filed in.
• If the deceased individual has property with a warrant/lien filed by CSB, it may impact the sale of the property.
• If you are handling the decedent’s affairs, contact CSB at 406-444-6964.

Title companies, banks, or any financial institutions may request a lien payoff amount for a client by clicking here. To satisfy a lien, the department requires payment in full of the debt owed by the taxpayer.

If your client will not receive any proceeds from the sale, you must provide the closing statement and contact the Collections Services Bureau.

Phone: 406-444-6964

OR

Email: DORcollections@mt.gov

Payment Options

Please pay the amount(s) listed on the payoff request you received from the department.

Payment without a payoff request from the department may not satisfy the warrant/lien.

Remit certified payment(s):

 1.   FedEx or UPS for expedited payment processing.

         Physical address for FedEx or UPS

Montana Department of Revenue
340 North Last Chance Gulch
Helena, MT  59601

2.   USPS Mail

• • • Remitting payments through USPS mail  may result in slower processing times. 

          Mailing address                                            

Montana Department of Revenue
PO Box 1712
Helena, MT  59604-6309

3.   Wire Transfers

• • • Submitting wire transfers may result in slower processing times. 
    • Wire Transfer information can be found on the Lien Payoff form.

Resources

Form CB-1, Request for Informal Review

TAP Lien Payoff Request