The Injunction Process
The Department of Revenue may enjoin a business from operating within the Commonwealth of Kentucky when the taxpayer has an outstanding tax liability. This type of action is usually initiated when other types of collection action have failed to bring the taxpayer into compliance or where the taxpayer has a clear history of non-compliance.
A suit is filed in the Franklin Circuit Court asking for a permanent injunction accompanied by an Order to Enforce. The Order to Enforce is a court document authorizing the sheriff of the county where the business is located to take whatever action is necessary to close the business.
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