Assessment

If you are behind on your taxes, the State will issue a Notice of Deficiency. Additional amounts will be assessed, to be added to your total liability once any determinations become final. You have a brief period before such determinations become final in which you may petition for redetermination or appeal the decision itself. Once this period passes, a Notice for Demand of Payment will be issued.

Collections

If you fail to address any or all demands for payment, the State may employ a qualified collection agency or attorney to resolve your liability.

Levies

Failure to pay assessed taxes or associated deficiencies may result in the issuance of a levy. A levy may be attached to a property, including physical assets, wages, and bank accounts. Levied property may be subject to sale or liquidation as a means of resolving liability.

Tax Liens

Failure to pay assessed taxes or associated deficiencies may also result in the filing of a tax lien. A tax lien serves as a public notice of liability, and thus may affect your credit rating.

Payment Arrangements

If you are unable to pay your liability in full, you may be able to make payment arrangements with the State. You may be required to provide a range of documentation, including financial statements, and will likely need to have all other tax returns and filings in order. Should you arrange a payment plan and fail to adhere to it, you may be subject to enforced collection actions.

Penalties and Interest

Failure to pay taxes on time will result in additions to your total liability in the form of interest and penalties. These vary by tax type and can accrue over time if the liability continues unaddressed.

Settlements

In particular cases, you may be able to settle your liability for less than its total amount.

Power of Attorney

You may have a qualified representative stand-in for you before the State Tax Commission, but only for addressing matters concerning the Tax Commission.