Section DWD 113.04 - Compromise of personal liability(1) The department may compromise the personal liability of a person whose liability for the unpaid contributions, interest, penalties and costs of an employer has been finally established under s. 108.22(9), Stats., if all of the following apply: (a) The person submits a sworn application to the department for the compromise of the person's liability, including a financial statement if requested, in a form prescribed by the department.(b) The person is not the debtor in a case under title 11 of the United States Code with respect to any liability under ch. 108, Stats., which is not dischargeable in bankruptcy unless any of the following apply: 1. In a case under chapter 7 of title 11 of the United States Code, there are insufficient assets to pay the liability in full under the statutory order of distribution.2. In a case under chapter 11 or 12 of title 11 of the United States Code, the confirmed plan of reorganization provides for the sale of or distribution to creditors of all of the property of the person and there are insufficient assets to pay the liability.(c) The department finds that the person is unable to pay the full amount of the liability.(2) If the conditions of sub. (1) are satisfied, the department shall determine the amount that the person is able to pay and may issue an acceptance of the application for compromise in the determined amount.(3) In making its finding that the person is unable to pay the full amount of the liability under sub. (1) (c) and its determination of the amount that the person is able to pay, the department shall consider the person's present and prospective income.(4) The department's acceptance of a compromise under this section shall not affect the liability of any other person against which the department may issue or has issued a determination of liability for the unpaid contributions of the same employer.(5) In an application for compromise under this section, a person liable or potentially liable at the time of application for the liabilities of more than one employer under s. 108.22(9), Stats., shall disclose all such liabilities, including any liabilities which are not final. Failure to make such disclosure shall make the person ineligible for compromise of the undisclosed liability in any later application for compromise under this section.(6) A person granted a compromise under this section shall not be eligible for a compromise of any liabilities incurred for tax periods after the acceptance of the compromise.Wis. Admin. Code Department of Workforce Development § DWD 113.04
Cr. Register, February, 1994, No. 458, eff. 3-1-94.Amended by, CR 18-033: am. (1) to (6) Register May 2019 No. 761, eff. 6-1-19; correction in (1) (b) 2. made under s. 35.17, Stats., Register May 2019 No. 761, eff. 6/1/2019