Nebraska Department of Revenue (NE DOR)

Nebraska Tax Resolution Document Package

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

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

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

What's Included:

  • Your Nebraska collection statute of limitations (Neb. Rev. Stat. §§77-3901 to 77-3910)
  • Fillable Installment Agreement request letter
  • Fillable Penalty Abatement (reasonable-cause) letter
  • Offer in Compromise / hardship settlement statement
  • Wage garnishment & levy-release request letter
  • Your Nebraska rights & appeal deadlines

Your Nebraska Tax Agency

  • Agency: Nebraska Department of Revenue (NE DOR)
  • Phone: (402) 471-5729
  • Portal: revenue.nebraska.gov
  • State income tax: Yes
Collection Statute of Limitations · Verified

State tax lien arises and is enforceable under the Uniform State Tax Lien Registration and Enforcement Act (Neb. Rev. Stat. §§77-3901 to 77-3910); income-tax assessment/deficiency limitation generally 3 years (§77-2786), with extension agreements tied to federal extensions.

Verified Nebraska Resolution Options

Installment agreements: Payment agreements under NE DOR authority (Neb. Rev. Stat. §77-377.01).

Offer in compromise / settlement: Offer in Compromise IS available: the Tax Commissioner may abate an unpaid income-tax assessment and accept offers in compromise (Neb. Rev. Stat. §77-2792(3) for income tax and §77-3907(2) under the State Tax Lien Act), per NE DOR Reg. ch. 36 §017 (hardship, doubtful collectibility, older/uncollectible accounts).

Penalty abatement: Penalty/interest waiver and abatement under Neb. Rev. Stat. §77-2792 (income tax; abate unpaid assessment; waive penalties or interest).

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. Nebraska exempts 85% of disposable earnings for the head of a family (75% otherwise) (Neb. Rev. Stat. §25-1558).

Citation status: Statutory citations verified against state sources. Neb. Rev. Stat. §77-3901 et seq. confirmed via nebraskalegislature.gov as the Uniform State Tax Lien Registration and Enforcement Act. §77-2786 (3-year assessment/deficiency limit) confirmed. CORRECTION: OIC IS authorized — §77-2792(3) (income tax abatement/compromise) and §77-3907(2) confirmed via nebraskalegislature.gov and NE DOR Reg. ch. 36 §017 (prior note wrongly said “no OIC program”). §25-1558 wage exemption confirmed.
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  • Nebraska-specific statutes
  • Attorney-grade formatting
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This package is an educational/self-help tool prepared based on Nebraska law (Neb. Rev. Stat. §§77-3901 to 77-3910). It is not legal advice and not a substitute for a licensed tax professional.