Notice of Individual Income Tax Assessment

Look on your previous Notice to File a Return for the following Case ID codes in the upper right grid of the notice: IRTF or IRMF.

• IRTF Non-Filer Initiative: The Internal Revenue Service (IRS) identifies taxpayers that filed a federal individual income tax return with a North Carolina address but failed to file a North Carolina individual income tax return.
  • IRTF: If you have additional questions, call 1-877-919-1019. Enter the project code 1120213
• IRMF Non-Filer Initiative: The Internal Revenue Service (IRS) identifies taxpayers who have not filed a federal or state individual income tax return for the tax year under review.
  • IRMF: If you have additional questions, call 1-877-919-1019. Enter project code 1120215

Please look for one of the following in the Explanation or Reason for Notice section on your notice:

• "An adjustment has been made to change the federal taxable income as reported on your North Carolina return to the amount per your federal income tax return. The Internal Revenue Service has provided this information under Section 6103(d) of the Internal Revenue Code …. Please send your information attached to this notice within 45 days."
  • There was an IMF/FTI match. This means a taxpayer has have filed both federal and state returns, but their taxable income does not match on each return.
• "We have adjusted your State return based on information obtained from the Internal Revenue Service’s CP2000 document matching program under Section 6103(d) of the Internal Revenue Code … Please send us the information within 45 days of the date of this notice."
  • There is a CP2000 explanation. This means a taxpayer has been notified by the IRS that they failed to report taxable income information on their federal individual income tax return, which affects the income reported on their North Carolina individual income tax return.
• "The Department's records indicate that you did not file a return. The Department has prepared a return based on information obtained from the Internal Revenue Service pursuant to Section 6103(d) of the Internal Revenue Code."
  • An IRMF Non-Filer was identified. This means a taxpayer has been identified by the IRS who has not filed a federal or state individual income tax return for the tax year under review.