Delaware Division of Revenue (DOR)

Delaware Tax Resolution Document Package

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

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

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

What's Included:

  • Your Delaware collection statute of limitations (Del. Code Ann. tit. 30, §553)
  • Fillable Installment Agreement request letter
  • Fillable Penalty Abatement (reasonable-cause) letter
  • Offer in Compromise / hardship settlement statement
  • Wage garnishment & levy-release request letter
  • Your Delaware rights & appeal deadlines

Your Delaware Tax Agency

  • Agency: Delaware Division of Revenue (DOR)
  • Phone: (302) 577-8200
  • Portal: revenue.delaware.gov
  • State income tax: Yes
Collection Statute of Limitations · Verified

Collection period after assessment: a court collection proceeding under tit. 30, §554 must be begun within 10 years after the assessment becomes final (Del. Code Ann. tit. 30, §553), or within any written-extension period; levy/warrant for sale of property under §556. Assessment limitation generally 3 years (tit. 30, §531).

Verified Delaware Resolution Options

Installment agreements: Payment agreements under Division of Revenue collection authority (Del. Code Ann. tit. 30, §552 collection procedures / §554).

Offer in compromise / settlement: No broad advertised personal-income-tax OIC program. Abatement authority: the Director may abate tax/interest/penalty that is excessive, assessed after the limitations period, or erroneously/illegally assessed, or where collection costs do not warrant collection, under Del. Code Ann. tit. 30, §538.

Penalty abatement: Penalty/tax abatement for excessive, time-barred, or erroneous assessment under Del. Code Ann. tit. 30, §538; reasonable-cause relief from additions to tax under tit. 30, §533/§535.

Wage / levy protection: Delaware is highly protective: 85% of disposable earnings are exempt from attachment (Del. Code Ann. tit. 10, §4913). 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.

Citation status: Statutory citations verified against state sources. Del. Code Ann. tit. 30 §553 confirmed via delcode.delaware.gov: collection court proceeding under §554 must begin within 10 years after assessment becomes final. §556 confirmed as levy/sale-of-property warrants. OIC corrected: no advertised OIC; abatement authority is §538 (per taxcure/delcode). 85% wage exemption (tit. 10 §4913) well documented.
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  • Delaware-specific statutes
  • Attorney-grade formatting
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This package is an educational/self-help tool prepared based on Delaware law (Del. Code Ann. tit. 30, §553). It is not legal advice and not a substitute for a licensed tax professional.