Collections Services

The Montana Department of Revenue Collection Services Bureau (CSB) is an in-house collections agency that collects delinquent tax debts and debts owed to other agencies in Montana. CSB is a dedicated workforce that strives to be fair, consistent, and reasonable while enforcing tax laws and collecting delinquent debts. If you don’t pay your taxes, set up a payment plan, or make the payments you agreed to, CSB may take collection action to collect the money you owe.

The Collection Services Bureau is responsible for these collection actions:

  • Contacting taxpayers by phone, letter or email to make payment arrangements
  • Filing a Warrant for Distraint (tax lien). A tax lien is the public notice of the debt that attaches to your property and to your rights to the property.
  • Levying your wages, bank account, or other contractual payments. Certain income, such as Social Security or disability payments, are protected from levy.
  • Administering debt collections services for other state, county, and city governments who have contracted these services with the department.
  • Applying your federal or state tax refunds to your balance due. Note: we will continue to intercept refunds (or) payments and apply them to your balance due regardless of your payment plan status.

If you have received correspondence or a phone call from CSB, it is important for you to respond promptly. If you don’t respond, additional collection action may be taken.

Contact Information

(406) 444-6964
Monday through Friday, 8:00 a.m. to 4:45 p.m.
Mailing Address
Montana Department of Revenue
Collections Services Bureau
PO Box 6309
Helena, MT, 59604-6309

Find on this Page

Payment Options and Payment PlansTaxpayers can make payments to the department via the Transaction Portal (TAP) for over 40 different tax types. These payments can be made in a variety of ways.
Power of AttorneyIf you wish to permit the department to discuss your tax matters with anyone other than yourself, you will need to submit a Power of Attorney (Form POA).

Available in our TransAction Portal (TAP)

Debt resulting from a return filed as married separate on the same form, is considered individual debt for each spouse, and requires a POA for each spouse.

The POA form provided by the Department of Revenue is not valid for any other agency.

Leaving sections 3 and 4 of the POA form blank will give your representative full access to receive information and make decisions regarding your tax matters for all tax filing years.