IRTF Non-Filer Initiative
The Internal Revenue Service (IRS) submits federal tax information to the North Carolina Department of Revenue (NCDOR). The NCDOR utilizes federal tax information in many tax compliance initiatives.
The IRTF Non-filer Initiative identifies taxpayers that filed a federal individual income tax return with a North Carolina address but failed to file a North Carolina individual income tax return.
A Notice of Intent to Assess for Failure to File North Carolina Return (Notice of Intent to Assess) is mailed to and informs the taxpayer that the NCDOR has no record of an individual income tax return for a specific tax year. The Notice of Intent to Assess reflects tax, penalty, and interest, but it is not a Notice of Individual Income Tax Assessment. The taxpayer is required to respond to a Notice of Intent to Assess within 30 days by submitting payment for the amount shown due if the taxpayer agrees with the amount shown due. If the taxpayer does not agree with the amount shown due, the taxpayer is required to take one of the three other actions identified below and on page 2 of the notice.
Please note that the last four letters of the Case ID indicate the initiative. Taxpayers with questions related to the Notice of Intent to Assess should call 1(877) 919-1019 (enter project code 10013). Please have a copy of the notice available if you call.
- Payment in full will be treated as a self-assessed return. The taxpayer will not receive a Notice of Individual Income Tax Assessment and will not be eligible for an administrative review under the appeals process.
Options for Paying The Amount Due
North Carolina Taxpayers' Bill of Rights
- If the taxpayer does not agree with the Notice of Intent to Assess, the taxpayer may (1) file a return reflecting the correct amount of tax due including applicable penalties and interest, (2) provide a copy of the previously filed return and evidence that any tax due was paid, or (3) explain why a return was not required to be filed.
A Notice of Individual Income Tax Assessment will be mailed if the taxpayer does not respond to the Notice of Intent to Assess or remit full payment of the tax due within 30 days.
Taxpayers with questions related to the Notice of Individual Income Tax Assessment should call the Notice Inquiry Line, 1(877) 252-3252. Please have a copy of the notice, your Federal and State tax returns, and all W-2 forms available if you call.
The explanation printed on the Notice of Individual Income Tax Assessment for this initiative states:
The Department's records indicate that you did not file a return. The Department has prepared a return based on information obtained from the Internal Revenue Service pursuant to Section 6103(d) of the Internal Revenue Code.
Important telephone numbers regarding the IRTF Non-filer Initiative:
|Notice of Intent to Assess For Failure to File North Carolina Return||1 (877) 919-1019
Enter Project Code 10013
|Notice of Individual Income Tax Assessment||1 (877) 252-3252|
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