If you don’t pay the full amount of tax owed, you’ll receive a tax bill, which begins the collection process.
It’s very important that you don’t ignore your tax bill. You should either pay the amount owed as indicated on the bill or contact the Tax Commission. All your tax bills include contact phone numbers.
Understanding your tax bill
When you file your tax return, we check to be sure the math is correct, the return is complete, and you’ve paid the correct amount of tax.
If you owe tax, but haven’t paid all of it, we’ll send you a Statement of Account. This bill will include the tax due, plus any applicable penalties and interest. Penalties and interest are calculated on the unpaid balance of your account from the date your taxes were due. Additional penalties and interest can accrue if a tax return isn’t filed by the due date.
If you disagree with your tax bill
Let us know right away if you believe your bill is incorrect. Call the Tax Commission phone number on your bill.
To help us correct the problem, we might ask you to provide more information.
Making payments on your bill
When you make payments on your tax bill, write the billing letter ID number on your check, and enclose the payment voucher if you received one. Also include the billing letter ID number on any correspondence you send us.
Additional tax bills
You might receive additional tax bills, including a Notice of Deficiency Determination and a Notice and Demand. It’s very important that you read each bill and any enclosed documents carefully and contact us early in the collection process. These bills are mailed to the last known address we have for you in our records.
If you take no action to pay
Before we take any of the following actions, we’ll try to contact you and give you the opportunity to pay voluntarily. However, if you don’t take some action to pay your tax bill, we may take some or all of the following actions:
- Record a Notice of Lien
- Serve a Notice of Levy
- Seize assets (personal or business property, real estate) and sell them at auction
These are called Forced Collection Actions and are statutorily required to enforce collection of tax debts.
Private collection on overdue bills
The Tax Commission might transfer overdue accounts to Professional Credit Service (PCS), a private collection agency (Idaho Code section 63-119). We’ll notify you if we ever transfer your account. PCS will then start contacting you about the overdue amount.
You can contact Professional Credit Service at:
- (866) 320-6527 or (800) 555-1234 (both numbers are toll free)
- PO Box 7548, Springfield, OR 97475-0039