Document Type

Article

Publication Date

Winter 2026

First Page

45

Journal Title Abbreviation

Wake Forest J. L. & Pol'y

Abstract

Benjamin Franklin stated, “In this world, nothing is certain except death and taxes.” While death is inevitable, navigating the complexities of state tax laws and procedures for paying state tax debt is far from straightforward. State tax laws are unnecessarily complex, disproportionately burdening low-income taxpayers, especially Black and Brown individuals. These taxpayers face systemic inequities and ambiguous collection alternatives that trap them in perpetual cycles of debt and noncompliance. ...

applies to state tax collection procedures and analyzes how state tax systems disproportionately impact low-income taxpayers, particularly Black and Brown individuals.36 Part II of this Article addresses how vague statutes, ambiguous forms governing collection alternatives, or the absence of such statutes or forms can significantly hinder taxpayers’ ability to understand the requirements for pursuing relief, leading to disproportionate enforcement at the state level.37 Without clear guidelines, taxpayers must navigate the complexities and ambiguities of the state tax collection process. Part III discusses how vagueness regarding collection alternatives disproportionately impacts low-income taxpayers. Part IV examines how punitive state-level collection enforcement measures, including the suspension of driver’s and professional licenses, unfairly harm Black and Brown taxpayers. Part V proposes three solutions: (1) states should defer to the Internal

Revenue Service (“IRS”) for clear guidance on collection alternatives; (2) states should ensure that their websites comprehensively list all available tax relief options that align with state law; and (3) states should remove the driver’s and professional license suspension for unpaid taxes. These proposals address the unfairness and racial inequities in state tax collection and promote a more equitable and inclusive approach to state collection practice. Part VI is an appendix that includes a table listing all states with non-appealable OIC programs.

Download

Share

COinS