The Hidden Burden of State Tax Debt Collections

The Hidden Burden of State Tax Debt Collections

From Tax Notes Talk by Tax Notes

May 8, 2026 · 25 min

About this episode

Professor Sakinah Tillman discusses the disadvantages faced by low-income taxpayers in state tax debt collections.

Professor Sakinah Tillman of the University of the District of Columbia David A. Clarke School of Law discusses how the complexities of state tax debt collections disadvantage low-income taxpayers. For more, read Tillman's article, "Impact of Vague State Tax Collection Alternatives on Low-Income Taxpayers." Listen to more Tax Notes Talk episodes from our critical tax theory series: Addressing Tax Policy Challenges for Workers With DisabilitiesThe Inadvertent Price of a Gender-Neutral Tax Code...

People in this episode

Host: David D. Stewart

Guest: Sakinah Tillman

Topics covered

  • state tax debt
  • low-income taxpayers
  • tax collection alternatives
  • legal complexities
  • economic disadvantage

Keywords

  • state tax
  • debt collections
  • low-income
  • taxpayer rights
  • legal issues

Sponsors

Portugal

Mentioned in this episode

Organizations: University of the District of Columbia David A. Clarke School of Law, Jeanne Rauch-Zender, Paige Jones, Jordan Parrish, Laura Kondourajian

More episodes of Tax Notes Talk

Explore listener stats, chart rankings, contacts and more on the Tax Notes Talk podcast page.