Judgments & Liens
The Colorado Department of Revenue is authorized to file a judgment/lien to collect your unpaid tax debt [§39-21-114 (3), C.R.S.]. CDOR will send a Notice of Intent to Issue Judgment/Lien to the taxpayer’s last known address. This is a courtesy letter to allow the taxpayer one final chance to pay their tax debt.
At this stage, the taxpayer has 10 days from the date of the notice to pay the balance in full with certified funds. Only a bank/cashier’s check or a money order can be accepted as certified funds. Do not mail your payment.
Once filed, a judgment/lien attaches to all of your assets (such as property and vehicles) and will prevent you from selling them without first paying your tax debt.
If you have additional questions about the collection process, please call 303-205-8291.