One city · two states
IRS trouble doesn’t stop at State Line.
Plain guides to notices, levies and liens, written for Bowie and Miller counties, plus a free first call with an independent licensed professional.
Federal Building on the state line
Two sides of the line
The IRS treats you the same on either side. Your state taxes, county records and living-cost allowances don’t.
Texas side · Bowie County
- No state individual income tax (Texas Constitution, Art. 8 § 24-a)
- Federal liens recorded with the Bowie County Clerk in New Boston
- IRS housing allowance: $1,620 a month for one person
Arkansas side · Miller County
- Arkansas has its own individual income tax rules; check yours with the Department of Finance and Administration
- County taxes are due March 1 to October 15; a 10% penalty follows
- IRS housing allowance: $1,435 a month for one person
Start with what you’re holding
All topics →- 01Notice CP504A notice of intent to levy. What it means and how long you have.
- 02Bank levyThe 21-day hold, and what can release it.
- 03Wage levyHow much of a paycheck the IRS can keep.
- 04Unfiled returnsCatching up, including Arkansas returns if you live on that side.
- 05Can’t pay in fullPlans, hardship status and offers.
- 06Property tax past dueBowie County, Texas and Miller County, Arkansas.
The local numbers
42,004
jobs in Bowie County, Q1 2026, averaging $1,062 a week. BLS QCEW
4.7%
Bowie County unemployment, August 2026 (preliminary). BLS LAUS
4.3%
Miller County unemployment, August 2026 (preliminary). BLS LAUS
$309.62
weekly pay exempt from an IRS levy for a single filer with no dependents in 2026. IRS Pub. 1494
The first call is free, and get a real professional instead of a National Call Center.
(903) 628-0375Free help first
If paying for help is the hard part, these are the places to start.
Free tax assistance in Texarkana →Taxpayer Advocate Service
Free, independent help inside the IRS when a problem is causing hardship or is stuck.
Low Income Taxpayer Clinics
Free or low-cost representation for eligible taxpayers. IRS Publication 4134 lists clinics by state.
VITA
Free return preparation, generally for incomes of about $70,244 or less.
Call-back request
Prefer to write it down?
The phone is fastest: (903) 628-0375. Or send the basics below. The first call is free. Do not enter a Social Security number, birth date or bank details.
Questions we hear
Can the IRS levy my wages if I live on the Texas side?
Yes. Texas protects current wages from most private creditors, but federal tax levies are not limited by state law. Before a levy the IRS must send a final notice and allow 30 days to ask for a hearing.
Where is a federal tax lien recorded?
Where the property is. For Texas-side real estate, with the Bowie County Clerk in New Boston. For Arkansas-side property, with Miller County.
What if I owe both Bowie County and the IRS?
They are separate debts with separate rules. Texas property tax picks up penalty and interest each month it is unpaid, and the IRS counts your housing costs against a county allowance when it sets up a plan.
Does the first call cost anything?
No. The first call is free and there is no obligation.
See also: IRS and local tax offices · federal tax liens · references