Payment plans for OATH-Adjudicated Environmental Control Board (ECB) judgment debt

To enter into a standard OATH ECB payment plan with the Department of Finance:

• If you are the Respondent, you must agree to include all of your outstanding OATH ECB judgments that are not subject to a motion to vacate.
• If you wish to dispute any of your outstanding OATH ECB default judgments, you must file a motion to vacate your default judgment(s) before the payment plan begins.
• OATH ECB payment plans consist only of OATH ECB judgments.
• You must pay a down payment of 20% or more of the total amount due at the time you enter into the agreement.
• For judgments under $350, you must agree to a 60-day payment plan.
• For judgments of $350 or more, you must agree to a payment plan of no longer than 24 months.

If you are an individual, small business, or non-profit organization, you may be eligible for a Department of Finance OATH ECB hardship payment plan with a lower down payment and a longer repayment period than offered under standard Department of Finance payment plans.

Individual

To be eligible as an individual for an OATH ECB hardship payment plan, your federal adjusted gross income (AGI) must be less than $86,400, or you must be experiencing a financial hardship, such as unemployment or serious illness; the unemployment, serious illness, or death of an income-earning family member; or the loss of a home due to natural disaster; or extreme economic loss.

Extreme economic loss is defined as an individual who is able to demonstrate that their current year’s federal adjusted gross income is 25% lower than their prior year’s federal adjusted gross income as shown on their federal income tax returns.

Small business

To be eligible as a small business for an OATH ECB hardship payment plan, the business must have suffered a significant economic loss and be able to demonstrate that its current year’s business income is 25% lower than the prior year’s business income. “Business income” is defined as the total income per the Internal Revenue Service (found on line 11 of your federal tax return 1120), but may be supported by equivalent documentation if an applicable tax return is not yet filed. The current year is the most recently completed calendar or fiscal year.

Non-profit organization

To be eligible as a non-profit organization for an OATH ECB hardship payment plan, the non-profit must have suffered a significant economic loss and must be able to demonstrate that its current revenue is 25% lower than its prior year’s revenue. “Revenue” for the non-profit is defined in the IRS 990 or 990EZ Section VII, but may be supported by equivalent documentation if an applicable tax return is not yet filed. The current year is the most recently completed calendar or fiscal year.