If you fail to file timely, your account will be forwarded to the Division of Collections. An estimate of the amount due may be billed. This estimate will likely be greater than the amount due than if the return had been filed. Even if an estimate is billed, a properly filed return will be accepted and the amount due will be adjusted based on the return.
If you fail to file the return, the estimate billed by the Division of Collections may be collected in full, just like any other debt. Please don’t ignore our attempts to contact you. We will work with you to see that your return(s) are filed and your account brought up-to-date.
Collection Activity Procedures