Iowa Admin. Code r. 701-20.2

Current through Register Vol. 47, No. 10, November 13, 2024

Rule 701-20.2 - Place of filing

(1) A notice of lien may be filed in the office of the recorder in any county.

(2) The director may charge off any account before the lien has lapsed if the taxpayer meets one or more of the following criteria:

a. The taxpayer is deceased, and there are no assets in the estate or there are no assets available for the payment of taxes under Iowa Code section 633.425.

b. The taxpayer is a corporation that has dissolved or ceased to exist with no assets remaining.

c. The taxpayer is retired because of age or total disability (as described in rule 701-104.12 (425)) with income and assets such that it would cause the taxpayer undue financial hardship if the department enforced collection of past due taxes. The director may require other evidence to determine when collection of tax would be a hardship on a taxpayer.

d. The taxpayer has unpaid tax amounting to less than $50.

e. The taxpayer cannot be found, after diligent inquiry, and has no property upon which the lien can attach.

f. The taxpayer is insolvent with no property, real or personal, upon which the lien can attach.

Iowa Admin. Code r. 701-20.2

Adopted by IAB April 17, 2024/Volume XLVI, Number 21, effective 5/22/2024