Listing of Delinquent Debtors
The Department of Revenue is charged with the duty of administering all the laws of Kentucky as they relate to revenue and taxation. Two important features of these administrative duties are the collection of delinquent taxes and providing information to the public as authorized by statute.
The Kentucky General Assembly has enacted statutes (KRS 131.650) that authorize the Department of Revenue to issue to the public, in any available medium, a list of delinquent debtors. In executing its administrative duties, the Department has established this web page in order to publish a list of some of the most delinquent debtors throughout the Commonwealth.
Due to the various exclusion provisions of the statutes and space constraints, the list is not all inclusive. The Department has attempted to publish a list that includes the most flagrant delinquent debtors in both the individual and business categories.
To ensure that your name does not appear on the Department of Revenue Listing of Delinquent Debtors, please comply with Kentucky’s tax laws by timely filing and paying your state taxes and fees.
The Department of Revenue's Listing of Delinquent Debtors is updated on a regular basis. A debtor will be removed from this list after the Department of Revenue receives payment in full or the debtor demonstrates in writing that any of the exclusions contained in KRS 131.652 are applicable. These exclusions are as follows:
- An appeal, pursuant to KRS 131.110, is pending with respect to liability;
- The debtor is currently paying the tax liability through a valid payment agreement;
- The Department of Revenue is reviewing or adjusting the tax liability;
- The debtor is under the protection of the United States Bankruptcy Courts and the automatic stay is still in effect, or the tax liability has been discharged by the bankruptcy proceedings;
- the statutory period for the enforced collection of the tax liability has expired; or
- The Department of Revenue has been notified that the debtor is deceased.
Debtors are notified of possible posting as part of the Notice of Tax Due. Posting to the delinquent debtor listing does not prevent other administrative and legal collection actions.
The amount of the delinquent tax liability listed may vary due to the accrual of additional tax liabilities, payments received by the Department of Revenue, and/or the accrual of additional penalties, interest, and fees.
Portions of the delinquent tax liability contained in this list may be the result of tentative assessments pursuant to KRS 131.150 or estimated assessments pursuant to KRS 131.180(4). While legally enforceable as they are listed, these assessments may be adjusted according to Department of Revenue policies if the debtor furnishes the required information.