Collection Notices

Collection notices are sent to inform you that your tax account has been referred to Collections because the balance was not paid. Unless this is resolved by the payment due date, we will enforce collection. 

1. Personal Income Tax Computation Notice Description
2. Notice of Income Tax Assessment
3. Notice of Collection Action Description
4. Notice of Intent to Offset
5. Notice of Lien Judgement for Unpaid Taxes
6. Agreement Default Notice
7. Payment Cancellation
8. Statement of Account

• Personal Income Tax Computation Notice Description
  This letter is to inform you that we have processed your return and found that you have a balance due. This notice also will explain any corrections we made while processing your return.

• Notice of Income Tax Assessment
  This letter is required by law and advises you that you may file an appeal in writing to the Hearings and Appeals Section. This notice also reflects the penalty and accrued interest to date and is required even if a payment plan has been established. If a plan is in effect, continue to follow the terms of the agreement.

• Notice of Collection Action Description
  This letter is to inform you that your tax account has been referred to Collections because the balance was not paid. Unless this is resolved by the payment due date, we will enforce collection.

• Notice of Intent to Offset
  This letter is to inform you that any federal refunds or vendor payments to which you may be entitled will be applied to state tax debts. You can avoid the offset of vendor payments by entering into and remaining current with a payment agreement. However, the balance must be paid in full to avoid the offset of your federal income tax refunds. Additionally, the Department of Treasury charges a fee for each payment offset which will be deducted from your check amount. This notice is required even if a payment plan has been established. Click here for additional information about our Liability Offset Program.

• Notice of Lien Judgement for Unpaid Taxes
  This notice is to advise you that a lien has been filed with the Clerk of the Circuit Court in the county where your residence is located. The lien serves to give notice to your creditors of the outstanding tax liability and extends to all property and rights to property, real and personal, until the lien is fully satisfied. When the lien is satisfied your will receive an order of satisfaction.

• Agreement Default Notice
  If you missed a payment, incurred a new liability, or the agreement or payment was dishonored by the bank, you will receive an agreement default notice.

• Payment Cancellation Notice
  If you fail to respond to the default by failing to bring your payment plan up to date, you will receive a cancellation notice.

• Statement of Account
  This letter is to inform you payment in full has not been received. This bill constitutes demand for payment.