Connecticut Department of Revenue Services (DRS)

Connecticut Tax Resolution Document Package

A fillable Word document customized to Connecticut law — verified statutory citations, ready to print and send to the DRS.

$1one-time · instant email delivery (.docx)

✓ Fillable .docx  ·  ✓ Verified Connecticutstatutes  ·  ✓ Secure checkout

What's Included:

  • Your Connecticut collection statute of limitations (Conn. Gen. Stat. §12-35(c)
  • Fillable Installment Agreement request letter
  • Fillable Penalty Abatement (reasonable-cause) letter
  • Offer in Compromise / hardship settlement statement
  • Wage garnishment & levy-release request letter
  • Your Connecticut rights & appeal deadlines

Your Connecticut Tax Agency

  • Agency: Connecticut Department of Revenue Services (DRS)
  • Phone: (860) 297-5962
  • Portal: portal.ct.gov/DRS
  • State income tax: Yes
Collection Statute of Limitations · Verified

Collection statute of limitations: the Commissioner of Revenue Services may not collect a tax more than 10 years from the date the tax was reported on a filed return (Conn. Gen. Stat. §12-35(c)); tax warrant/lien collection mechanics under §12-35; assessment limitation generally 3 years (§12-733).

Verified Connecticut Resolution Options

Installment agreements: Payment plan agreements under DRS authority (Conn. Gen. Stat. §12-2) via myconneCT.

Offer in compromise / settlement: Offer of Compromise authorized under Conn. Gen. Stat. §12-2d (doubt as to the taxpayer’s liability or doubt as to collectibility); administered per DRS IP 2004(31).

Penalty abatement: Penalty waiver for reasonable cause under Conn. Gen. Stat. §12-3a (Penalty Review Committee).

Wage / levy protection: Federal CCPA floor (15 U.S.C. §1673): ordinary creditor garnishment limited to the lesser of 25% of disposable earnings or the amount exceeding 30× the federal minimum wage. State tax levies on wages may exceed this consumer cap at agency discretion. Connecticut exempts the greater of 75% of disposable earnings or 40× the state minimum wage (Conn. Gen. Stat. §52-361a).

Citation status: Statutory citations verified against state sources. Conn. Gen. Stat. §12-35(c) confirmed via Justia: 10-year collection statute of limitations from date tax reported on filed return (section titled “Statute of limitations on collection by Commissioner”). OIC corrected to §12-2d (Compromises), confirmed via Justia and DRS IP 2004(31). §52-361a wage exemption and §12-3a Penalty Review Committee confirmed.
$1
one-time payment
  • Fillable .docx delivered by email
  • Connecticut-specific statutes
  • Attorney-grade formatting
  • Secure Stripe checkout

Need Professional Help?

If your Connecticut case is complex, our attorneys handle everything.

Free Consultation

This package is an educational/self-help tool prepared based on Connecticut law (Conn. Gen. Stat. §12-35(c). It is not legal advice and not a substitute for a licensed tax professional.