Vermont Tax Resolution Document Package

Installment agreements: Payment plans administered by VT DOT Collections (32 V.S.A. ch. 151 general administration); apply via myVTax or contact Collections. Department assumes ability to pay unless taxpayer proactively contacts them.

Offer in compromise / settlement: Active Offer in Compromise program administered by Vermont Department of Taxes (32 V.S.A. §3204 general authority; OIC settles a finalized liability for less than the full amount owed on doubt as to collectibility/liability).

Penalty abatement: Penalty waiver for reasonable cause under 32 V.S.A. §5882 et seq. / VT DOT administrative authority; request via written reasonable-cause statement through myVTax.

Wage / levy protection: Vermont is highly protective: wages exempt to the greater of 75% of disposable earnings or 40× the state minimum wage (Vt. Stat. Ann. tit. 12, §3170). 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.