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.
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.
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.