Notice of Intent to Assess

Why did I receive a Notice of Intent to Assess?

The Department has many different programs and initiatives to identify taxpayers who have failed to file tax returns, failed to pay taxes owed, underpaid their taxes and other situations in which taxes are owed.

To determine why you received a notice, look at the grid on the top right of your “Notice of Intent to Assess” and find one of the following "Case ID" codes:  IRTF or IRMF

What should I do now?

If you agree with the notice, pay the total amount due. Payment options are listed on your notice, and in the section below.

If you do not agree with the notice:

  1. File a NC individual income tax return that reflects the correct amount of tax due, including penalties and interest.
  2. If you did file a return, provide a copy of the return and evidence that you paid any tax that was due.
  3. Explain why you were not required to file a return.

Action is required within 30 days of the date of the notice. This information can also be found on page 2 of the notice mailed to you.

How to file a NC Individual Income Tax Return

View the Taxpayers' Bill of Rights

How do I pay?

You have three different payment methods to choose from.

  1. Pay online.
  2. Create a personalized voucher online to mail with your payment.  Choose "Download Forms From Previous Years" from the yellow box, choose the correct tax year, and from the list of forms choose the D-400V personalized form. Fill in the requested information, print the form and mail along with your payment to: NC Department of Revenue, PO Box 25000, Raleigh, NC, 27640-0640. Using this voucher allows us to process your payment more accurately.
  3. Complete the payment voucher attached to the bottom of your notice and mail along with your payment to NC Department of Revenue, PO Box 25000, Raleigh, NC, 27640-0640.

How do I contact the department?

You may contact the department through our toll-free lines if you have additional questions.

Look for the “Case ID” in the top right grid and call one of the following numbers.

IRTF – 1-877-919-1019, enter the project code 10013
IRMF – 1-877-919-1019, enter project code 10015