Legal FAQs
If you do not pay your outstanding balance or plan to do so, your tax file will be referred to the Legal Department for review. If the Legal Department determines that you are required to file and/or pay taxes, it will submit the file to in-house counsel to determine whether to pursue criminal charges or file a civil complaint.
Taxpayers are advised to seek legal counsel for appropriate legal advice. If the complaint is a criminal complaint, the taxpayer may be eligible to obtain representation from the Public Defender’s office. The Cuyahoga County Public Defender’s Office phone number is (216) 443-7223.
If the hearing was for a criminal tax case, the court may issue a capias/warrant because of the defendant’s failure to appear.
If the hearing was for a civil tax case and you failed to contact CCA or the Cleveland Municipal Court’s mediation department prior to the hearing, CCA may ask for a default judgment against you.
CCA files complaints against taxpayers with the court for many reasons, including, but not limited to:
- Failure to file an annual return with CCA.
- Failure to pay the tax amount owed to CCA.
- The taxpayer failed to pay on gambling winnings. Taxpayers who win the lottery or money at the casinos will receive a 1099-Misc or a Form W-2G. These winnings are subject to municipal income tax.
For criminal cases, eligible taxpayers may be able to participate in a Selective Intervention Program (S.I.P.) which is a payment plan whereby the taxpayer can pay his or her outstanding taxes, interest, and penalties. Once the balance is paid in full and the applicable S.I.P. fee has been paid to the Clerk of Courts, the CCA will dismiss/nolle the case.
For civil cases, the taxpayer may be able to participate in mediation. CCA will work with the taxpayer and give him or her time to pay the outstanding taxes, interest, penalties and court costs. Once the balance is paid in full, the case will be dismissed.
If you pay the amount in full prior to your initial court appearance and the payment clears, contact CCA’s Legal Department by calling (216) 664-2070 to determine if you need to appear.
Whether the taxpayer pays the amount of the judgment against him or her directly to CCA or the Ohio Attorney General, once the amount is paid in full, the CCA will file a Satisfaction of Judgment with the Clerk of Courts.