CHANGE IN BILLING PROCESS
PURPOSE OF BULLETIN
Beginning July 1, 2009, the Past Due and Delinquent Notices will be eliminated from the voluntary billing cycle.
There are four Personal Income Tax (PIT) voluntary billing cycles within the billing process. An account receives three to five notices; this allows taxpayers 105 to 225 days to voluntarily resolve their debt obligation.
The extended length of the billing cycle ages the debt and account information, which decreases the collection potential.
NEW BILLING PROCESS
The new billing process will consist of three billing cycles, all three will receive the following notices:
- Statement of Tax Due
- Income Tax Due
- Final Notice
Depending on the cycle, taxpayers will have 105 to 135 days to voluntarily resolve their accounts. Eliminating these notices brings us in compliance with Internal Revenue Service's billing process.