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Notice of Collection

This notice is sent when the taxpayer's total liability (tax due, penalties, and interest) is final and collectible. The notice ID is N0002203.

About The Notice

Why did I get this notice?
What should I do?
Where can I get more information?

Common Questions

What if I ignore this notice?
What if I already set up an installment payment agreement?
What if I already paid the total liability?

Review the Paying and Responding to Your Notice playlist for more videos on how to pay a bill or notice and request an installment payment agreement.

Why did I get this notice?

The Department previously sent the taxpayer an assessment, but the taxpayer did not pay in full. Review the Explanation section on the previous assessment for an explanation of the taxpayer's total liability.

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What should I do?

The taxpayer should respond to this notice immediately. A response includes:

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Where can I get more information?

Review this information on collecting past due taxes, or call 1-877-252-3252 (toll-free) if the taxpayer has additional questions.

What if I ignore this notice?

If the taxpayer does not respond immediately, the Department will begin forced collection actions, and the taxpayer may be charged a 20% Collection Assistance Fee. Examples of forced collection actions could include:

  • Deducting 10% of the taxpayer's wages paid before deductions
  • Freezing funds in the taxpayer's bank account
  • Seizing personal or business assets

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What if I already set up an installment payment agreement?

The NC General Statues require the Department to send the taxpayer a Notice of Collection even if the taxpayer is in an active Installment Payment Agreement. However, the Department will not take forced collection actions as long as the taxpayer does not default on the Installment Payment Agreement.

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What if I already paid the total liability?

If the taxpayer has already paid the amount shown due on the notice, the taxpayer may have received this notice for one or more of the following reasons:

  • The payment may have been charged to the taxpayer's bank account, but not applied to the taxpayer's account with the Department. Call 1-877-252-3252 for more information.
  • The taxpayer may still owe penalties, fees, and interest, even if the total tax has already been paid. Any amount the taxpayer has already paid is shown in the Less Paid section.
  • The taxpayer's total liability is for a previous period. Review the period listed above the Tax column on the notice.

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