This notice is sent when the taxpayer's total liability (tax due, penalties, and interest) is final and collectible. The notice ID is N0002203 or N0002204.
About The Notice
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.
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.
The taxpayer should respond to this notice immediately. A response includes:
- Paying the balance due shown on the Notice
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- Entering into an official Installment Payment Agreement on the outstanding balance due
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- Taxpayers who do not have the ability to immediately pay the tax in full and would like to discuss other payment options, may contact the Department at or their local service center.
Review this information on collecting past due taxes, or call 1-877-252-3252 (toll-free) if the taxpayer has additional questions.
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
- Issuing certificates of tax liability (liens)
- Seizing personal or business assets
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.
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 1-877-252-4967 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.