Iowa Department of Revenue (IDR)

Iowa Tax Resolution Document Package

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

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

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

What's Included:

Your Iowa collection statute of limitations (Iowa Code §422.26, “Lien of tax — collection — action authorized”)
Fillable Installment Agreement request letter
Fillable Penalty Abatement (reasonable-cause) letter
Offer in Compromise / hardship settlement statement
Wage garnishment & levy-release request letter
Your Iowa rights & appeal deadlines

Your Iowa Tax Agency

Agency: Iowa Department of Revenue (IDR)
Phone: (515) 281-3114
Portal: tax.iowa.gov
State income tax: Yes

Collection Statute of Limitations · Verified

Tax lien arises on all of the taxpayer’s property when tax/penalty is unpaid (Iowa Code §422.26, “Lien of tax — collection — action authorized”); collection is lien/judgment-driven. Assessment limitation 3 years (§422.25).

Verified Iowa Resolution Options

Installment agreements: Payment plan agreements under IDR authority (Iowa Code §421.17 general powers) via GovConnectIowa.

Offer in compromise / settlement: Offer in Compromise authorized under Iowa Code §421.5 (“Settling doubtful claims for taxes” — doubtful/disputed claims or liability of doubtful collectibility; no taxpayer right to settlement).

Penalty abatement: Penalty waiver for reasonable cause under Iowa Code §421.27(1).

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. Iowa caps annual garnishment by income tier (Iowa Code §642.21) plus the federal 75% floor.

Citation status: Statutory citations verified against state sources. Iowa Code §422.26 confirmed via legis.iowa.gov/Justia (lien of tax on all property). OIC §421.5 confirmed via legis.iowa.gov and revenue.iowa.gov OIC packet (“Settling doubtful claims for taxes”; no right to settlement). §642.21 garnishment tiers confirmed.

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This package is an educational/self-help tool prepared based on Iowa law (Iowa Code §422.26, “Lien of tax — collection — action authorized”). It is not legal advice and not a substitute for a licensed tax professional.