Wisconsin Code § 77.62

Collection of delinquent sales and use taxes
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The department of revenue may exercise the powers vested in it
by ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c), (2) to (7), 71.92
and 73.0301 in connection with collection of delinquent sales and
use taxes including, without limitation because of enumeration,
the power incorporated by reference in s. 71.91 (5) (j) , and the
power to:
(1) Use the warrant procedures under ss. 71.80 (12), 71.91 (1)
(a) and (c) and (2) to (5m) and 71.92.
(2) Release real property from the lien of a warrant.
(3) Satisfy warrants.
(4) Approve installment payment agreements.
(5) Compromise on the basis of ability to pay.
(6) Compromise delinquent estimated assessments on the basis of fairness and equity.

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