If you do not pay the full amount of tax you owe, you will receive a tax bill. This bill begins the collection process. The length of the process depends on how soon you respond and pay the bill.
UNDERSTANDING YOUR TAX BILL
When you file your tax return with the DE DOR, we check it to make sure the math is correct and to see if you have paid the correct amount of tax. If you owe tax and have not paid all of it, we will send you a Tax Advisory Notice explaining why you owe, and shortly afterwards a bill. The bill will include the tax due, plus penalties and interest that we have charged on the unpaid balance of your account from the date you should have paid your taxes.
WHAT YOU CAN DO TO AVOID HAVING OVERDUE TAXES
If you owe taxes because not enough tax was withheld from your wages, you should file a new form W-4, Employee's Withholding Allowance Certificate, with your employer(s) to claim a lower number of withholding allowances. If you need help computing the correct number of withholding allowances, see IRS Publication 919, Is My Withholding Correct?
If you are self-employed and owe tax, you should increase your estimated tax payments. These payments are explained in "Declaration of Estimated Tax for Individuals (Form 200-ES) Instructions.
For other types of taxes, see the tax instruction booklet that was mailed with your tax forms.
If you believe your bill is wrong, please let us know as soon as possible, by writing to the DE DOR office that sent you this bill. You may also call the DE DOR office nearest you.
To help us correct the problem, please include in your correspondence explaining the problem: 1) a copy of the bill, and 2) copies of any records, canceled checks, etc., that will help us understand what you believe is wrong.
Here is a sample format you can use for a letter:
Include the Date, Your name, address, and daytime telephone number. Taxpayer identification number (social security number or employer identification number as stated on the bill
State your reason(s) why you believe your bill is wrong. Enclose copies of any information supporting your statement, such as copies of cancelled checks or a copy of your tax return and a copy of the tax bill.
Sign the letter.
If we find that you are correct, we will adjust your account, and if necessary, we will send you a corrected bill.