2005 - 2006 LEGISLATURE
April 15, 2005 - Introduced by Representatives F. Lasee, Kerkman, Zepnick,
Kreibich, Vos, Nass, Albers, Berceau, Strachota, Hines, Jeskewitz,
Hundertmark, Townsend, Suder, Montgomery, Gronemus
and Kestell,
cosponsored by Senators A. Lasee, Roessler and Leibham. Referred to
Committee on Government Operations and Spending Limitations.
AB330,1,5 1An Act to amend 71.78 (2) and 139.91 (1); and to create 71.78 (4) (r), 73.03 (61),
276.30 (2) (i), 77.61 (5) (b) 12. and 139.91 (4) of the statutes; relating to:
3requiring the Department of Revenue to prepare and maintain a list of
4delinquent taxpayer accounts and to post on the Internet the names from the
5list.
Analysis by the Legislative Reference Bureau
This bill requires the Department of Revenue (DOR) to prepare and maintain
a list of delinquent taxpayer accounts in excess of $25,000, subject to a number of
exceptions, although DOR may set the threshold amount lower than $25,000. The
delinquent taxpayer accounts are accounts with tax obligations that are unpaid for
more than 90 days after all appeal rights have expired. The list must contain the
name, address, type of tax due, and amount of tax due, including interest, penalties,
fees, and costs for each person on the list. The bill also requires DOR to create and
maintain a site on the Internet that contains the names on the list with the
associated delinquent taxpayer information. The Internet site must contain a
special page for the names on the list of the 100 persons who owe the greatest amount
of delinquent taxes. DOR is required to update the Internet site on a quarterly basis.
Under the bill, DOR may not post on the Internet the name of any person who
has reached an agreement or compromise with DOR or the Department of Justice,
and is in compliance with that agreement, regarding the payment of delinquent
taxes, or the name of any person who is protected by a stay that is in effect under the

Federal Bankruptcy Code. To comply with these provisions, DOR is required to
update the Internet site each business day.
Currently, if any person requests information on the net Wisconsin income tax,
Wisconsin franchise tax, or Wisconsin gift tax reported as paid or payable in the
returns filed by any person for any individual year, DOR is required to provide the
information if the requester proves his or her identity and signs a statement setting
forth the person's address and reason for making the request, and indicating that he
or she understands the statutes regarding the divulgement, publication, or
dissemination of the requested information. Under the bill, if DOR provides such
information to a requester, DOR must also provide information on any amount of
delinquent taxes that the person owes as listed on the Internet site created in the bill.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB330, s. 1 1Section 1. 71.78 (2) of the statutes is amended to read:
AB330,3,32 71.78 (2) Disclosure of net tax. The department shall make available upon
3suitable forms prepared by the department information setting forth the net
4Wisconsin income tax, Wisconsin franchise tax or Wisconsin gift tax reported as paid
5or payable in the returns filed by any individual or corporation, and any amount of
6delinquent taxes owed, as described in s. 73.03 (61), by any such individual or
7corporation,
for any individual year upon request. Before the request is granted, the
8person desiring to obtain the information shall prove his or her identity and shall be
9required to sign a statement setting forth the person's address and reason for making
10the request and indicating that the person understands the provisions of this section
11with respect to the divulgement, publication or dissemination of information
12obtained from returns as provided in sub. (1). The use of a fictitious name is a
13violation of this section. Within 24 hours after any information from any such tax
14return has been so obtained, the department shall mail to the person from whose
15return the information has been obtained a notification which shall give the name

1and address of the person obtaining the information and the reason assigned for
2requesting the information. The department shall collect from the person requesting
3the information a fee of $4 for each return.
AB330, s. 2 4Section 2. 71.78 (4) (r) of the statutes is created to read:
AB330,3,85 71.78 (4) (r) The secretary of revenue and employees of that department for the
6purpose of preparing and maintaining the list of persons with unpaid tax obligations
7as described in s. 73.03 (61) so that the list of such persons is available for public
8inspection.
AB330, s. 3 9Section 3. 73.03 (61) of the statutes is created to read:
AB330,4,310 73.03 (61) To prepare and maintain a list of all persons who owe delinquent
11taxes, including interest, penalties, fees, and costs, to the department, in excess of
12$25,000, which are unpaid for more than 90 days after all appeal rights have expired,
13and to post the names of persons from this list on the Internet at a site that is created
14and maintained by the department for this purpose. The department may prepare
15and maintain a list of such persons who owe delinquent taxes, as described in this
16subsection, of $25,000 or less if the list contains all persons whose delinquency is at
17or above the lower threshold set by the department. The Internet site shall list the
18name, address, type of tax due, and amount of tax due, including interest, penalties,
19fees, and costs for each person who has one of the delinquent taxpayer accounts, and
20the Internet site shall also contain a special page for the persons who have the 100
21largest delinquent taxpayer accounts. Except as otherwise provided in this
22subsection, the department shall update the Internet site on a quarterly basis. The
23department may not post on the Internet the name of any person who has reached
24an agreement or compromise with the department, or the department of justice,
25under s. 71.92 and is in compliance with that agreement, regarding the payment of

1delinquent taxes, or the name of any person who is protected by a stay that is in effect
2under the Federal Bankruptcy Code; the Internet posting shall be updated each
3business day, as defined in s. 562.01 (3m), to comply with these prohibitions.
AB330, s. 4 4Section 4. 76.30 (2) (i) of the statutes is created to read:
AB330,4,85 76.30 (2) (i) The secretary of revenue and employees of that department for the
6purpose of preparing and maintaining the list of persons with unpaid tax obligations
7as described in s. 73.03 (61) so that the list of such persons is available for public
8inspection.
AB330, s. 5 9Section 5. 77.61 (5) (b) 12. of the statutes is created to read:
AB330,4,1310 77.61 (5) (b) 12. The secretary of revenue and employees of that department
11for the purpose of preparing and maintaining the list of persons with unpaid tax
12obligations as described in s. 73.03 (61) so that the list of such persons is available
13for public inspection.
AB330, s. 6 14Section 6. 139.91 (1) of the statutes is amended to read:
AB330,4,1715 139.91 (1) The Except as provided in sub. (4), the department may not reveal
16facts obtained in administering this subchapter, except that the department may
17publish statistics that do not reveal the identities of dealers.
AB330, s. 7 18Section 7. 139.91 (4) of the statutes is created to read:
AB330,4,2219 139.91 (4) The secretary of revenue and employees of that department may
20reveal facts obtained in administering this subchapter for the purposes of preparing
21and maintaining the list of persons with unpaid tax obligations as described in s.
2273.03 (61) so that the list of such persons is available for public inspection.
AB330, s. 8 23Section 8. Effective date.
AB330,5,2
1(1) This act takes effect on the first day of the 6th month beginning after
2publication.
AB330,5,33 (End)
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