All delinquent taxpayers except those under criminal investigation can apply for amnesty.

The proposed assessment is then sent to the delinquent taxpayer.

Under the agreements with the officials, he would receive 50% of any money collected from delinquent taxpayers named in his contract.

And at least 10 other states hire private agencies to make telephone calls to delinquent taxpayers.

The leaders also seemed close to an agreement on a plan to give amnesty to delinquent taxpayers, though no details were available.

Under the amnesty plan, delinquent taxpayers would pay back taxes and interest but no penalties.

And there was a "delinquent taxpayer" with a big black dot obscuring her face.

Some people - and not just delinquent taxpayers - are unhappy with the state's plan.

State law gives delinquent taxpayers four years to settle.

The agency would have to give delinquent taxpayers 30 days, rather than 10, to make a tax payment before seizing their property.