Notice of Collection
A notice of collection is mailed to taxpayers when an assessment against them has become final and collectible.
Taxpayers will receive a proposed assessment prior to the notice of collection if:
- An error is corrected that increases the amount owed or reduces the payments and credits changing the return from a refund to a balance due.
- An audit adjustment by the Department results in additional tax due.
- The period begin date for the return filing period is January 1, 2008 or later, and
- The taxpayer files a return but does not pay the amount shown due on the return.
When these criteria are met, the tax immediately becomes collectible and the taxpayer will receive a notice of collection. Upon receipt of the notice of collection, the taxpayer should pay the taxes due. Taxpayers who do not have the ability to immediately pay the tax in full and would like to discuss payment agreements or other payment options may contact the Department at 1-877-252-3252 or their local Collection Division Office.
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