Removal of name from list of delinquent taxpayers

The department shall remove the name of a taxpayer from the list of delinquent taxpayers after the department receives written notice of and verifies any of the following facts about the liability in question: (1) The taxpayer has contacted the department and arranged resolution of the liability; (2) An active bankruptcy proceeding has been initiated for the liability; or (3) A bankruptcy proceeding concerning the liability has resulted in discharge of the liability.