State Income Tax Audit laws

[Trippster]

Re: ohio state income tax audit/lien. i just received notice from the state that a lien has been placed against me for an alleged audit that dates back to 1987, for which I have no knowledge. i have been divorced from my former husband since 1988 and have lived at the same address since then. state told me that several notices were sent to my ex only and returned for "no such person or wrong address". so now they decide to place a lien against me without any prior notices, legal processes for dispute, explanation of findings, or anything else. they are giving me 25 days to pay the full amount before attaching my wages. Can they do this, and what recourse do I have to dispute?

 

[loku]

Ohio tax

It is possible that they are legally entitled to attach your wages. If this is for a liability for a joint return you filed with your ex, and if they properly assessed the tax within the statute of limitations, and if they sent proper notice to your ex by personal service or certified mail. Even if that is the case, there may be some way out of this for you depending on the facts of the original return.

So the first thing I suggest you do is find out that info. And I suggest you request a PRO investigation. The Ohio Department of Taxation has created a Problem Resolution Office (PRO) to serve as a liaison between the Department and taxpayers when the normal lines of communication break down or when a problem remains after attempts to solve it through designated channels have failed. An action taken by the Problem Resolution Officer is not a final order appealable to the Board of Tax Appeals. (Sec. 5703.52, Ohio R.C. )

Taxpayers can request a PRO investigation by writing to the Ohio Department of Taxation, Problem Resolution Office, P.O. Box 530, Columbus, OH 43266-0030.

A request should include the taxpayer’s name, address, telephone number and identification number, and if available, the type of tax involved, copies of returns, correspondence, cancelled checks, a list of any contacts made with the Department, and a complete description of the problem. If the problem is not eligible for assistance, the PRO will forward the request to the appropriate tax division for action.