After unimpressive results from its first foray into listing delinquent taxpayers online, the state is starting to make progress in collections from individuals and companies owing back taxes.

The state Department of Taxation said a second round of letters informing people and businesses their names would be listed as owing large taxes has yielded three of 20 taxpayers coming forward to settle with the state.

"It's trickling in," said Sandi Yahiro, department deputy director, noting the second listing of names was posted on its site yesterday.

The state started posting online lists of the state's biggest alleged tax scofflaws in April. The state first sends out letters telling the delinquent taxpayers their names will be exposed publicly unless they make arrangements to pay. Those who don't make an effort to pay have their names posted.

The first round of letters yielded only one response, and another taxpayer came in to negotiate a payment plan after the list went up.

The Tax Department said it believes the low response rate on the first list of 39 individuals and five companies occurred because while they were the largest amounts owed the state, some of the bills were a decade old. Some of the companies on that list no longer exist and some people on it have moved to the Mainland, officials said. Yahiro said the state expects a better response as it moves down the list to fresh delinquencies.

The new posting lists 17 taxpayers who allegedly owe between $105,200 and $551,100. In aggregate, the group owes about $4 million.

Among those on the list are three businesses, including Stanton Mortgage Inc. that allegedly owes $530,000. Officials at Stanton could not be reached for comment yesterday.

Neither could the owners of Windward Marine Resort, which allegedly owes $461,600, and A-1 Master Roofing Inc., which allegedly owes $307,100. The owners were not in their offices late yesterday afternoon for comment.

Yahiro said two of the taxpayers on the new list who received letters are negotiating payment plans, while a third submitted an offer and compromise that was accepted by the department.