Hundreds of Dominicans owe thousands of dollars to the Government of Dominica by way of overdue taxes. The government has therefore seen it fit to have a State Attorney based in this division to assist in the recovery process and to represent the government in court, as regards to revenue cases.

The supervisor of collections passes on to the legal department the names of outstanding debtors and the sums in which they are indebted to the government. The lawyer then writes to the debtors, inviting them to discuss possible ways of reaching amicable solutions in eliminating their accumulated debt. Most people come in and are able to settle on a monthly payment plan on the basis of which agreements are entered into. If the taxpayers subsequently fail to honour the terms of these agreements, then they are brought before a judge of the High Court so that judgment could be entered against them.

The legal department also operates in an advisory role giving both oral legal counsel and written legal opinions to the Comptroller and supervisors of the Inland Revenue in an effort to aid them in the interpretation of the Income Tax Act Chap 67:01 (1990 Rev.) Laws of the Commonwealth of Dominica.