This initiative identifies taxpayers who did not file a federal or state individual income tax return.
Taxpayers receive a "Notice of Intent to Assess for Failure to File North Carolina Return" to inform them that the NC Department of Revenue has no record of an individual income tax return for the specific year noted in the grid at the top, right of the notice.
This notice reflects tax, penalty and any interest owed by the taxpayer. The amount due is calculated by using information from the Internal Revenue Service.
A response is required within 30 days of the date of the notice.
- File and Pay Taxes
- Find Tax FAQs
- Find Tax Information
- Pay a Bill or Notice
- Request an Installment Agreement
- Understand My Notice
- Collections – Past Due Taxes
- Periodic Review of Existing Rules
- Reports and Statistics
- Resolving Disputes
- Identity Theft
- Individual Income Tax Estimator
- Individual Income Tax Rates
- Sales and Use Tax Rates
- Taxpayer Advocate
- Taxpayer Self-Help