Businesses with unpaid taxes may receive multiple notices from the Department of Finance (DOF).
A Notice of Tax Due is sent when you file your business taxes, but there is an outstanding balance that remains unpaid.
After an audit, you will receive a Notice of Determination if additional taxes are owed. You can dispute a Notice of Determination by filing an appeal.
If you don’t respond to a Notice of Determination or a Notice of Tax Due, you will be mailed the Notice and Demand for Payment Due. If you do not pay, your case will be referred to collections, and collections may docket a warrant.
If these notices go unanswered, the case is referred to DOF's Collections Division, and may be referred to an outside collection agency.
DOF can impose fines (levy) or take legal action against you to collect the business tax debt, including entering a tax warrant in the court record as an enforceable judgment against you. If that happens, you’ll get a Tax Warrant Notice. That judgment is a public record and can affect your credit rating.
A tax warrant may result in:
- Direct charges to your bank accounts
- Seizing assets, which may involve sending Sheriff's officers to a business or padlocking a business and auctioning off its assets
- Referring the judgment debt to an outside collection agency
You will receive a Notice of Disallowance after a refund request has been examined, and the refund is denied.
- If you receive a denial of a refund claim for General Corporation, Business Corporation, Banking Corporation and or Unincorporated tax(es), you have two years from the date stated on the Notice of Disallowance to file a Request for Conciliation Conference or a Petition for Hearing with the Tax Appeals Tribunal.
- If you receive a denial of a refund claim for any other tax, you have 90 days from the date stated on the Notice of Disallowance to file a Request for Conciliation Conference or file a Petition for Hearing with the Tax Appeals Tribunal.
- The disallowance becomes final if you do not appeal by the deadline.
If you receive a notice from a collection agency you must contact the number on the notice in order to discuss the debt.
Responding to Notices
If you receive a notice from DOF, you can pay your balance through Business Tax e-Services. Enter the notice number that appears on the lower left-hand side of the notice.
Access Business Tax e-Services.
You can also email your response to a notice to email@example.com.
If you’ve received a Tax Warrant Notice you can call DOF for information.