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NCDOR »   Received a Notice »   Notice of Collection – Amount Shown Due But Not Paid In Full

Notice of Collection - Amount Shown Due But Not Paid In Full

 

This notice is sent if a taxpayer's tax debt (tax due, penalties, and interest) is final and collectible, but has not been paid in full. The notice ID is N0002401 or N0002402.

About Your Notice

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

Common Questions

What if I ignore this notice?
What if I already paid the total liability?
What are the penalties and interest?

What should I do?

If a taxpayer receives this notice, they should respond to this notice immediately. A response includes:

  • Paying the balance due shown on the Notice.
    Watch a video tutorial.
  • Entering into an official Installment Payment Agreement on the outstanding balance due.
    Watch a video tutorial.
  • 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 1-877-252-3252 or their local service center.

 

Why did I get this notice?

Review our video playlist for more videos on paying a bill or notice, requesting an installment payment agreement, and more.

[video: Understanding Your Notice of Collection - Amount Shown Due but not Paid in Full]

 

Where can I get more information?

Review our information on collecting past due taxes, or call 1-877-252-4967 (toll-free) if there are additional questions.

 

What if I ignore this notice?

If a 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

 

What if I already paid the total liability?

If a taxpayer has already paid the amount shown due on their return, 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 their account with the Department.

    • Call 1-877-252-4967 for more information.
  • The taxpayer may still owe penalties, fees, and interest, even if the tax due has already been paid.
    • Any amount already paid is shown under the Less Paid section of the notice.
  • The taxpayer's total liability is for a previous period. The period is listed above the Tax column on the notice.

 

What are the penalties and interest?

Common penalties and interest on a Notice of Collection include:

  • Penalty for failure to pay the tax due
  • Penalty for failure to file a return
  • Interest on the underpayment of estimated income tax
  • Interest on unpaid taxes

Penalties and interest are based on the tax due shown on the Pay This Amount line of the taxpayer's return, or under the Tax heading on the notice. Review the Explanation section of the notice for more information about penalties and interest.

Received a Notice

  • Authorization for Bank Draft Installment Agreement
  • Garnishment Release Letter
  • Updated Individual Income Tax Adjustment Notice
  • Attachment and Garnishment – Employer Copy
  • Attachment and Garnishment – Taxpayer Copy
  • Confirmation of Installment Payment Agreement
  • Default Notice
  • Delinquent Notice
  • Notice of Collection
  • Notice of Collection – Amount Shown Due But Not Paid In Full
  • Notice of Individual Income Tax Assessment
  • Notice to File a Return
  • Payment Agreement Installment Notice
  • Privilege Tax Renewal Notice
  • Unclaimed Refund Letter

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Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/received-notice/notice-collection-amount-shown-due-not-paid-full