Canton Tax Resolution (330) 457-6198

Sources and photo credits

Facts on this site come only from the official pages below. Tax-law and procedure sources (Class A) are re-read at least every 90 days; local office and statistics sources (Class B) at least every 180 days. Anything that could not be confirmed from an official source is left off the site.

Tax law and procedure (71)

  1. § 182.081 Credit for tax paid to other municipality or JEDD — Codified Ordinances of Canton (American Legal Publishing). Accessed 2026-10-10; re-check by 2027-01-08. Supports: Resident credit for income tax paid to another municipality or JEDD up to a maximum levy of 2.5%, limited to income Canton taxes; no credit for overpayments to the other city. (Text read via search-index capture; publisher blocks automated fetch — re-read in a browser at each 90-day refresh.)
  2. ORC 317.09 — Recording and filing notices of federal tax liens — Ohio Revised Code (LSC). Accessed 2026-10-10; re-check by 2027-01-08. Supports: Notices of federal tax liens, and certificates of discharge or release, are filed with the county recorder of the county where the property sits.
  3. Annual Tax Rates (individual income tax) — Ohio Department of Taxation. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Tax year 2025: 0% up to $26,050; $342 + 2.75% over $26,050 up to $100,000; $2,394.32 + 3.125% over $100,000. Business income taxed at a flat 3% since 2016.
  4. ORC 5747.02 — Tax rates (as amended by HB 96, 136th GA) — Ohio Revised Code (LSC). Accessed 2026-10-10; re-check by 2027-01-08. Supports: For taxable years beginning in 2026 and after: $332 plus 2.75% of Ohio taxable nonbusiness income over $26,050.
  5. Pay Online — Individual and School District Income Taxes — Ohio Department of Taxation. Accessed 2026-10-10; re-check by 2027-01-08. Supports: ODT is not authorized to set up payment plans; partial payments do not stop billing or Attorney General collection; call the Attorney General at 888-301-8885 for a plan; ODT payment questions 1-800-282-1780; card convenience fee 2.65% or $1.
  6. Assessments FAQ — Ohio Department of Taxation. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Full payment due within 60 days of receiving an assessment; unpaid and unappealed balances go to the Attorney General; AG plans of up to one year with a signed contract. (Answer text captured via search-index excerpt of the official page; page body is script-rendered.)
  7. ORC 131.02 — Collecting amounts due to state — Ohio Revised Code (LSC). Accessed 2026-10-10; re-check by 2027-01-08. Supports: Amounts unpaid 45 days after due are certified to the Attorney General; AG may add collection cost; unsatisfied claims are cancelled 40 years after certification (division (F)(2)).
  8. Collections — Offer-in-Compromise FAQs — Ohio Attorney General. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Offer = amount less than the tax, excluding penalty and interest; only claims certified to the AG are eligible; grounds are economic hardship or doubt as to liability; all delinquent returns must be filed first; offer covers all State liabilities; non-earning spouse may compromise a joint liability; no minimum percentage (each offer on its merits); no appeal of a rejection; existing AG payment plan must continue; liens and offsets of federal and state tax refunds continue; no new AG collection activity for 30 days after an offer, while garnishments or foreclosures already filed continue; accepted offer paid as a lump sum within 60 days by certified check or money order (card by phone); five years of State filing and payment compliance required; OIC Unit (614) 779-0105, 30 E. Broad St., 14th Floor, Columbus.
  9. ORC Chapter 718 — Municipal Income Taxes — Ohio Revised Code (LSC). Accessed 2026-10-10; re-check by 2027-01-08. Supports: State framework that every Ohio municipal income tax, including Canton Chapter 182, must follow.
  10. Contact your local IRS office — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: TACs give in-person help by appointment; offices closed on federal holidays.
  11. Understanding your CP14 notice — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: CP14: balance due on unpaid taxes; pay by the due date, set up a plan, or contact the IRS if you disagree.
  12. Understanding your CP501 notice — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: CP501: reminder of a balance after no payment or response to the prior notice; Collection Appeals Program available.
  13. Understanding your CP503 notice — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: CP503: IRS has not heard back and the balance is still unpaid.
  14. Understanding your CP504 notice — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: CP504 is the Notice of Intent to Levy under IRC 6331(d); IRS can levy income, bank accounts, property and state tax refunds.
  15. Understanding your LT11 notice or Letter 1058 — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: LT11/Letter 1058: IRS intends to seize property; Collection Due Process hearing rights; levy can reach wages, bank accounts, car, home, Social Security benefits; passport certification possible.
  16. Understanding your CP90 notice — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: CP90: intent to levy certain assets and notice of the right to a Collection Due Process hearing.
  17. Understanding your CP2000 notice — IRS. Accessed 2026-10-12; re-check by 2027-01-10. Supports: CP2000 series (CP2000, A–E): third-party income/payment information does not match the return; proposes changes that may raise, lower or not change tax; not a bill; reply by the date listed with the response form, agreeing or disagreeing with documents; reply by upload, fax or mail; extension can be requested; Form 1040-X marked CP2000 if other items to report; check prior years for the same issue; no reply can lead to another notice and a bill.
  18. Understanding your CP3219A notice — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: CP3219A: statutory notice of deficiency; 90-day response period; right to petition the U.S. Tax Court; IRS cannot extend the petition deadline.
  19. Understanding your CP21A notice — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: CP21A: IRS changed the return and an amount is owed because of the changes; pay by the printed date if you agree.
  20. Understanding your CP523 notice — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: CP523: intent to terminate a defaulted installment agreement and levy; contact the IRS no later than 30 days from the notice date.
  21. Understanding your CP59 notice — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: CP59: no record of a filed prior-year return; file immediately or explain why no return is required.
  22. Levy — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Levy permits legal seizure of property; wage levies are continuous with an exempt portion; bank levy funds are held and sent to the IRS after 21 days; a levy may be released if it causes immediate economic hardship or was issued in error.
  23. Information about wage levies — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Wage levy continues each pay period until other arrangements, payment, or release; exempt amount based on standard deduction and dependents per Publication 1494; Statement of Dependents and Filing Status due in three days or exempt amount defaults to married-filing-separately with no dependents.
  24. Understanding a federal tax lien — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Lien is the government's legal claim against property and attaches to all assets, including ones acquired later; Notice of Federal Tax Lien is a public document; IRS releases the lien within 30 days after the debt is paid; discharge, subordination and withdrawal (Form 12277, IRC 6323(j)); withdrawal may be available after release with three years of filing compliance, or with a Direct Debit installment agreement when $25,000 or less is owed, it pays in full within 60 months, and three consecutive direct-debit payments have been made.
  25. Payment plans (installment agreements) — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Short-term plan: 180 days or less, $0 setup fee, online if under $100,000 owed; long-term plan online if $50,000 or less owed and all required returns filed; setup fees: Direct Debit $29 online / $107 phone-mail-in-person (waived for low income), other monthly plans $69 online / $178 otherwise ($43 low income); penalties and interest accrue; Form 9465 / 433-F; IRS generally may not levy and the collection statute is suspended while an IA request is pending, and for 30 days after a rejection.
  26. Offer in compromise — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: IRS considers income, expenses and asset equity and generally will not accept an offer if the debt can be paid in full through a payment plan and/or asset equity; Pre-Qualifier tool; eligibility: all required returns filed, required estimated payments made, no open bankruptcy, employers current on deposits for the current and prior two quarters; $205 application fee and first payment unless low-income (individuals only); lump-sum offers pay 20% with the application and the rest in five or fewer payments after acceptance; periodic offers keep paying during review; IRS suspends most collection, extends the collection period and may file a lien during review; payments on an existing plan for the same balance not required while pending; application deemed accepted if not decided within two years; liens not released until the offer is paid; rejected offers can be appealed to the IRS Independent Office of Appeals and the fee is not returned.
  27. IRS Data Book, 2025 (Publication 55-B), Table 4-1 Delinquent Collection Activities — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: FY2025: 38,797 offers in compromise received, 5,464 accepted ($98.146 million); FY2024: 33,591 received, 7,199 accepted; FY2025 notices of federal tax lien filed 214,099; notices of levy on third parties 339,137; new installment agreements 3,160,047.
  28. Temporarily delay the collection process — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Currently Not Collectible (CNC): most collection temporarily suspended; debt not forgiven; penalties and interest accrue; no fixed time period and IRS may review finances periodically and resume collection; IRS may file a Notice of Federal Tax Lien; refunds are applied to the debt; Forms 433-F/433-A/433-B and proof of income, expenses, bank accounts and assets; request at 800-829-1040 or the number on the notice.
  29. IRM 5.16.1 Currently Not Collectible — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Procedures for reporting accounts currently not collectible, including hardship.
  30. Penalty relief due to First Time Abate or other administrative waiver — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: FTA applies with three years of timely compliance history; transitioning to Automatic Exemption from Penalty (AEP) starting summer 2026; AEP applies automatically to 2025 tax-year returns (and 2026 quarterly returns) when the prior three years (or 12 quarters) were timely filed and paid; eligible series include 1040, 1065, 1120, 940, 941, 943, 944, 945, CT-1; covers failure-to-file, failure-to-pay and failure-to-deposit penalties; IRS sends a letter when AEP is applied; FTA requests by phone or written statement/Form 843; tax, interest and other penalties still owed; interest related to a penalty is automatically reduced or removed when the penalty is.
  31. Penalty relief due to reasonable cause — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Relief if ordinary care and prudence were used but filing or paying on time was still impossible; examples: fires, natural disasters, civil disturbances, inability to get records, death, serious illness or unavoidable absence of the taxpayer or immediate family, system issues; not generally reasonable cause by themselves: reliance on a tax professional, lack of knowledge, mistakes, lack of funds.
  32. IRM 20.1.1 Introduction and Penalty Relief — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Internal procedures for administrative waivers and reasonable-cause relief.
  33. Innocent spouse relief — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Three types: innocent spouse, separation of liability (divorced, separated or not living together; pay only own share of understated tax), equitable relief (unfair to hold responsible); not available with actual knowledge or where a reasonable person would have known, with an exception for domestic abuse; request within 2 years of receiving an IRS notice of audit or taxes due because of an error; one Form 8857 covers all three; IRS contacts the spouse or former spouse to ask if they want to participate; review may take 6 months or longer; both spouses are generally responsible for tax on a joint return.
  34. Employment taxes and the Trust Fund Recovery Penalty (TFRP) — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: TFRP may be assessed against any person responsible for collecting or paying withheld income and employment taxes who willfully fails to do so; business need not have closed; responsible person = duty and power to direct paying trust-fund taxes (officers, employees, partners, directors, shareholders, others with authority over funds, payroll providers); willfulness = aware or should have been aware and intentionally disregarded or was plainly indifferent; paying other creditors instead is an indication of willfulness; an employee who only paid bills as directed is not responsible; penalty equals unpaid withheld income tax plus employee share of FICA; proposal letter gives 60 days to appeal; Notice 784.
  35. IRM 5.7.4 Investigation and Recommendation of the TFRP — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Internal TFRP investigation procedures (interviews via Form 4180).
  36. Filing past due tax returns — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: File all returns due regardless of ability to pay; refunds must be claimed within 3 years of the return due date (including credits such as EITC); IRS holds refunds while returns are past due; IRS may file a substitute return that may not include deductions and exemptions, then sends CP3219N (90-day letter) — 90 days to file the return or petition Tax Court, no extension; it remains in the taxpayer's interest to file an actual return.
  37. IRM 1.2.1.6.18 Policy Statement 5-133, Delinquent Returns — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Enforcement of delinquency procedures normally covers not more than six years; beyond that requires managerial approval.
  38. IRM 5.1.19 Collection Statute Expiration — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Ten-year collection statute expiration date (CSED) mechanics and suspensions.
  39. Revocation or denial of passport in cases of certain unpaid taxes — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Seriously delinquent tax debt threshold: $66,000 for 2026 ($64,000 for 2025), adjusted yearly.
  40. Collection Due Process (CDP) FAQs — IRS Independent Office of Appeals. Accessed 2026-10-10; re-check by 2027-01-08. Supports: CDP hearing rights after a final notice of intent to levy (LT11/Letter 1058) or a lien-filing notice; request with Form 12153, Request for a Collection Due Process or Equivalent Hearing; payment plans and other alternatives can be raised in the hearing (Publication 1660).
  41. Topic no. 201, The collection process — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Sequence of balance-due notices, levy and lien steps.
  42. Get your tax records and transcripts — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Online and mail routes to account and wage-and-income transcripts.
  43. Estimated taxes — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Quarterly estimated payments for income without withholding (self-employment, gig, 1099).
  44. Tax Withholding Estimator — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Tool to set Form W-4 withholding for the coming year.
  45. Choosing a tax professional — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Directory of Federal Tax Return Preparers with Credentials and Select Qualifications; VITA pointer.
  46. Enrolled agents — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Enrolled agent is the highest credential the IRS awards; the IRS page links to “Verify the status of an enrolled agent.”
  47. Directory of Federal Tax Return Preparers with Credentials and Select Qualifications — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Searchable federal directory of credentialed return preparers (including CPAs and enrolled agents) and Annual Filing Season Program participants with PTINs.
  48. Circular 230 tax professionals — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Treasury Department Circular No. 230 governs practice before the IRS.
  49. About Form 2848, Power of Attorney and Declaration of Representative — IRS. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Form used to authorize a CPA, EA or other eligible representative to act before the IRS.
  50. 26 U.S.C. § 6321 Lien for taxes — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Federal tax lien arises on all property after demand and non-payment.
  51. 26 U.S.C. § 6323 Validity and priority against certain persons — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Notice filing rules (f), priority exceptions incl. local real-property taxes (b)(6), withdrawal (j).
  52. 26 U.S.C. § 6331 Levy and distraint — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Levy authority; 30-day notice (d); continuous wage levy (e); no levy while IA/OIC pending (k).
  53. 26 U.S.C. § 6332 Surrender of property subject to levy — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Bank must hold levied deposits 21 days (c); penalty on non-surrender (d).
  54. 26 U.S.C. § 6334 Property exempt from levy — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Exemptions including a minimum exempt amount of wages (a)(9), (d).
  55. 26 U.S.C. § 6343 Release of levy — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Levy release conditions including economic hardship (a)(1)(D).
  56. 26 U.S.C. § 6330 Notice and opportunity for hearing before levy — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Collection Due Process hearing before levy, 30-day request window.
  57. 26 U.S.C. § 6320 Notice and opportunity for hearing upon filing of lien — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: CDP hearing right after a Notice of Federal Tax Lien is filed.
  58. 26 U.S.C. § 6159 Agreements for payment of tax liability in installments — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Installment agreement authority.
  59. 26 U.S.C. § 7122 Compromises — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Offer in compromise authority.
  60. 26 U.S.C. § 6502 Collection after assessment — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Ten-year period to collect after assessment.
  61. 26 U.S.C. § 6651 Failure to file tax return or to pay tax — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Failure-to-file and failure-to-pay additions to tax.
  62. 26 U.S.C. § 6015 Relief from joint and several liability on joint return — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Innocent spouse (b), separation of liability (c), equitable relief (f).
  63. 26 U.S.C. § 6672 Failure to collect and pay over tax — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Trust Fund Recovery Penalty equal to the unpaid trust-fund tax.
  64. 26 U.S.C. § 7501 Liability for taxes withheld or collected — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Withheld taxes are held in a special fund in trust for the United States.
  65. 26 U.S.C. § 6020 Returns prepared for or executed by Secretary — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Substitute for return authority (b).
  66. 26 U.S.C. § 6012 Persons required to make returns of income — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Federal filing requirement.
  67. 26 U.S.C. § 7345 Revocation or denial of passport — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Seriously delinquent tax debt certification to the State Department.
  68. 26 U.S.C. § 7521 Procedures involving taxpayer interviews — Cornell LII. Accessed 2026-10-10; re-check by 2027-01-08. Supports: Right to be represented and to suspend an interview to consult a representative.
  69. Trouble Paying Your Taxes? (tax relief companies) — Federal Trade Commission. Accessed 2026-10-12; re-check by 2027-01-10. Supports: Tax relief companies often charge upfront fees; only the IRS or the state decides what a taxpayer qualifies for; avoid whole-fee-upfront and monthly maintenance fees; be skeptical of results claims; LITC and TAS as free help.
  70. Self-employment tax (Social Security and Medicare taxes) — IRS. Accessed 2026-10-12; re-check by 2027-01-10. Supports: SE tax rate 15.3% (12.4% Social Security + 2.9% Medicare); Schedule SE required with net SE earnings of $400 or more; employer-equivalent half deductible; paid through quarterly estimated taxes.
  71. Ohio Revised Code 5747.10 Amended returns — Ohio Legislative Service Commission (codes.ohio.gov). Accessed 2026-10-12; re-check by 2027-01-10. Supports: When a final federal adjustment changes figures on the Ohio return, the taxpayer must file an amended Ohio return within 90 days after the adjustment is agreed to or finally determined, with any additional tax and interest.

Local offices, programs and statistics (26)

  1. Canton City Income Tax Overview — City of Canton. Accessed 2026-10-10; re-check by 2027-04-08. Supports: Ch. 182 / ORC 718 frame; uniform-rate annual tax on residents and people earning income in Canton; 424 Market Ave N, 4th Floor; phone 330-430-7900; public hours; P.O. boxes; secure file-transfer guidance.
  2. Income Tax (Treasury) department page — City of Canton. Accessed 2026-10-10; re-check by 2027-04-08. Supports: Rate increased from 2.0% to 2.5% as of July 1, 2018; keep records five years; city interest rate on outstanding liabilities is 9% per annum for 2026 (10% in 2024 and 2025).
  3. 2025 General Information (PDF) — City of Canton Income Tax Department. Accessed 2026-10-10; re-check by 2027-04-08. Supports: Every resident aged 18–65 must file even if no tax is due; exemption form for 65+ with only non-taxable income; April 15, 2026 deadline for tax year 2025; free city-return preparation by Income Tax Department staff auditors at 424 Market Ave N; $25 late-filing penalty; 15% penalty on unpaid tax; 0.75% per month interest; $200 estimated-tax threshold; 22.5% quarterly declaration payments; 90% safe-harbor test; credit for tax imposed by another municipality up to 2.5%; extension follows federal Form 4868 (or written request by the deadline; extension to file is not extension to pay); part-year residents of 30+ days file; estimated payments due April 15, June 15, September 15 and January 15; earned income (wages, tips, bonuses, severance, sick and vacation pay, business and rental profits, gambling and lottery winnings) is taxable; dividends, interest, military pay, qualified pensions, Social Security, unemployment compensation and disability payments are not; refunds by direct deposit.
  4. Canton City Income Tax Form Instructions for Year 2025 (PDF) — City of Canton Income Tax Department. Accessed 2026-10-10; re-check by 2027-04-08. Supports: Line 5 = taxable income × 2.5%; Line 6b credit for municipal tax paid to other cities not to exceed 2.5%; no credit for tax paid to another city on income Canton does not tax; Schedule worksheet compares lines A–D and uses the smallest amount.
  5. Income Tax FAQs — City of Canton. Accessed 2026-10-12; re-check by 2027-04-10. Supports: Rate is 2.5%; residents working in a city with a rate under 2.25% (examples named: North Canton, Canal Fulton, East Canton, townships) must file a Declaration of Estimated Tax to meet the 90% test; separation pay taxable with credit up to 2.5%; auditors identify returns whose credits fall short of the actual tax by 11% or more and send a letter about the Declaration requirement.
  6. Taxation Ordinances (Chapter 181 pre-2016 / Chapter 182 effective 1/1/2016) — City of Canton. Accessed 2026-10-10; re-check by 2027-04-08. Supports: Chapter 182 governs tax years beginning January 1, 2016; codified text is published through American Legal Publishing.
  7. Delinquent Tax and Tax Foreclosures — Stark County Treasurer. Accessed 2026-10-10; re-check by 2027-04-08. Supports: 330-451-7814; 12-month plan for delinquent balances $1,000–$1,999 and 24-month plan for $2,000+; 20% down plus current half due at signing; monthly installments due the 20th; current-year tax must stay paid; prior default bars a new contract; after 1.5 years delinquent the account can go to the Prosecuting Attorney for foreclosure; 28 days to respond to the complaint; sheriff sale advertised three consecutive weeks; redemption possible until the sale is confirmed, by certified funds.
  8. Treasurer — Contact Us — Stark County Treasurer. Accessed 2026-10-10; re-check by 2027-04-08. Supports: County Administration Building, 110 Central Plaza South, Suite 250, Canton OH 44702-1410; 330-451-7814 (delinquent taxes, real estate tax liens, prepay program).
  9. Tax Liens — Stark County Treasurer. Accessed 2026-10-10; re-check by 2027-04-08. Supports: Stark County real-estate tax lien certificates are serviced by Tax Ease Ohio LLC / NAR Solutions (call center 866-907-2626); call the lien company for a redemption amount before sending payment.
  10. Recorder — Contact Us — Stark County Recorder. Accessed 2026-10-10; re-check by 2027-04-08. Supports: 110 Central Plaza South, Suite 170, Canton OH 44702-1409; 330-451-7443; Mon–Fri 8:00 AM–4:30 PM; closed government holidays.
  11. Stark County Auditor — Property Search & Tax Information — Stark County Auditor. Accessed 2026-10-10; re-check by 2027-04-08. Supports: Property search, valuation and tax information portal for Stark County parcels.
  12. Taxpayer Assistance Center Office Locator (results for Canton, OH 44702, 50-mile radius) — IRS. Accessed 2026-10-10; re-check by 2027-04-08. Supports: Canton TAC, 301 McKinley Ave. SW, Canton OH 44702, Mon–Fri 8:30am–4:30pm, office closure all day 7/29/26 to 12/31/26; Akron TAC, 2 S. Main St., Akron OH 44308 (~20.5 mi), closed all day 10/23/26; Youngstown TAC, 10 E. Commerce St., Youngstown OH 44503 (~42.9 mi); office phone numbers listed (330) 588-4417 Canton, (330) 319-9800 Akron, (330) 746-0006 Youngstown; appointments (844) 545-5640.
  13. Publication 4134 (Rev. 1-2026), Low Income Taxpayer Clinic List — IRS / Taxpayer Advocate Service. Accessed 2026-10-10; re-check by 2027-04-08. Supports: Ohio LITCs: Community Legal Aid Services (Akron) 800-998-9454 / 330-998-9454; Legal Aid Society of Cleveland 888-808-2800; Legal Aid of Southeast and Central Ohio; Legal Aid Society of Cincinnati; Toledo Tax Controversy Clinic.
  14. Contact us — Taxpayer Advocate Service. Accessed 2026-10-10; re-check by 2027-04-08. Supports: TAS toll-free 1-877-777-4778; independent organization within the IRS.
  15. Our Locations — Community Legal Aid. Accessed 2026-10-10; re-check by 2027-04-08. Supports: Serves eight northeast Ohio counties including Stark; Canton office at John M. Petit Legal Advocacy Center, United Way Building, 401 Market Avenue N., Suite 103, Canton OH 44702; 330-535-4191; staffed offices 8:30am–12:00pm and 1:00–4:30pm weekdays.
  16. Low-Income Taxpayer Clinic (LITC) — Community Legal Aid. Accessed 2026-10-10; re-check by 2027-04-08. Supports: Community Legal Aid operates an LITC assisting low-income taxpayers with IRS controversies.
  17. VITA Tax Preparation Services — United Way of Greater Stark County. Accessed 2026-10-10; re-check by 2027-04-08. Supports: Free VITA preparation for households earning $69,000 or less; IRS-certified volunteers.
  18. Free Tax Assistance at Stark Library (updated 1/1/26) — Stark Library. Accessed 2026-10-10; re-check by 2027-04-08. Supports: AARP Foundation Tax-Aide walk-in sessions and United Way VITA drop-off clinics at Stark Library branches (Feb–Apr 2026); VITA appointments 330-994-8482; call center opens January 20, Tue–Fri 9:00am–4:00pm in season; pick-up typically 3–14 days after drop-off.
  19. License Look-Up (Accountancy Board of Ohio licenses) — State of Ohio (eLicense Ohio). Accessed 2026-10-10; re-check by 2027-04-08. Supports: Public look-up for Ohio CPA licenses issued by the Accountancy Board of Ohio.
  20. Kentucky State Board of Accountancy — Kentucky State Board of Accountancy. Accessed 2026-10-10; re-check by 2027-04-08. Supports: Kentucky CPA licensing board with public license verification.
  21. What is a Certified Tax Resolution Specialist? (Verify CTRS status) — American Society of Tax Problem Solvers. Accessed 2026-10-10; re-check by 2027-04-08. Supports: CTRS is a private certification issued by ASTPS; ASTPS states every CTRS holds an existing professional license; CTRS status verification form.
  22. QuickFacts: Canton city, Ohio; Stark County, Ohio — U.S. Census Bureau. Accessed 2026-10-10; re-check by 2027-04-08. Supports: Canton: 69,001 (July 1, 2025 est.), 70,872 (2020 Census), median household income $43,188 and persons in poverty 27.4% (ACS 2020–2024), owner-occupied rate 48.7%, mean commute 19.1 min. Stark County: 373,771 (2025 est.), 374,853 (2020 Census), median household income $67,934, 29,520 nonemployer establishments (2024), 139,706 employer-establishment employment (2023).
  23. TimkenSteel Announces Intent to Change Name to Metallus Inc. (Jan 10, 2024) — Metallus Inc. (investor relations). Accessed 2026-10-10; re-check by 2027-04-08. Supports: Former TimkenSteel, now Metallus Inc., manufactures carbon and alloy steel from recycled scrap in Canton, Ohio.
  24. LODES 8 Ohio origin-destination data, primary jobs, 2023 (main file) — U.S. Census Bureau (LEHD). Accessed 2026-10-12; re-check by 2027-04-10. Supports: Derived (see 02-research/evidence/lodes-2023-canton-residents-workplace.txt): 26,858 Canton city residents held an Ohio primary job in 2023; 6,060 worked in Canton, 20,798 (77%) worked elsewhere, incl. 7,698 outside any Census place (township areas), 1,591 Akron, 1,521 Massillon, 819 North Canton.
  25. Delinquent Tax and Tax Lien Sales — Stark County Sheriff. Accessed 2026-10-12; re-check by 2027-04-10. Supports: Sheriff conducts tax foreclosure sales for the Treasurer, first Tuesday of each month; Delinquent Tax Sale Totals for 2026 (Jan–Oct) = $1,103,926.74; case files at the Clerk of Courts.
  26. Stark County Prosecutor warns residents about tax scam (Mar 27, 2023) — Cleveland 19 News (WOIO). Accessed 2026-10-12; re-check by 2027-04-10. Supports: Stark County residents reported letters from a nonexistent "Tax Processing Unit of Stark County" demanding payment and threatening seizure; the county said no county office sent them.

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Last full verification: 2026-10-10.