BILLING. . .
The Tax Department uses a computerized automated billing system. If you fail to pay the full amount of tax due on your return or file your return after the due date you will automatically receive the following notices:
- Notice of Adjustment/Notice of Tax Due
- Notice of Assessment/Notice of Intent to Offset
- Notice of Proposed Tax Lien
- Notice of Tax Lien
- Distress Warrant
- Delinquency Notice
If you fail to pay or respond to the first notice, you will automatically receive the next notice in the billing process until the amount due is paid or the process advances to a Distress Warrant. When a Distress Warrant is issued, your account will be assigned to a Revenue Agent who will contact you by telephone or in person. Also, some accounts may be referred to a private collection agency that contracts with the Tax Department to collect delinquent accounts.
It is important that you pay or respond to these notices immediately. Interest and Penalty charges will continue to rise daily on any unpaid tax amount. The longer you wait to respond, the more you may owe! Failure to respond can also result in a Notice of Tax Lien being filed in your county courthouse against all of your property. A lien is a matter of public record and may be added to your credit files.
The first stage of the billing process is the Notice of Adjustment/Notice of Tax Due. You will receive this notice if adjustments are made to your return, or if you fail to remit the full amount of tax, interest and penalty due. Click Here to view a Notice of Adjustment/Notice of Tax Due (IT-350).
What should I do if I receive a Notice of Adjustment/Notice of Tax Due and whom do I contact if I have questions?
- You should attach your payment to the notice and return it to the Internal Auditing Division, Accounts Monitoring Unit, PO Drawer 2745, Charleston, WV 25330-2745. This notice can also be paid by visiting www.officialpayments.com to pay by credit card. Any questions should be directed to Taxpayer Services Division, toll free number 1-800-982-8297 or 304-558-3333.
Can I make payments on this liability?
Yes. Click Here to inquire on a payment plan.
- If you fail to pay the Notice of Adjustment/Notice of Tax Due, a Notice of Assessment will be issued. The assessment is the means by which the State establishes a legal liability. You can avoid this action by paying the notice today or by contacting us.
How long do I have before further actions is taken?
- You have fifteen (15) days from the date of the Notice of Adjustment /Notice of Tax Due.
The second stage of the billing system is the Notice of Assessment/Notice of Intent to Offset. It is sent by certified mail. You will receive this notice if you fail to respond to the Notice of Adjustment/ Notice of Tax Due. Click Here to view a Notice of Assessment/ Notice of Intent to Offset (IT-380).
What should I do if I receive a Notice of Assessment/Notice of Intent to Offset?
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You should attach your payment to the assessment and return it to the Internal Auditing Division, Accounts Monitoring Unit, PO Box 2745, Charleston, WV 25330-2745. This assessment can also be paid by visiting www.officialpayments.com to pay by credit card. Any questions should be directed to Taxpayer Services Division, toll free number 1-800-982-8297 or 304-558-3333.
Can I make payments on this liability?
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Yes. Click Here to inquire on a payment plan.
What if I disagree with the Notice of Assessment/Notice of Intent to Offset?
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If you disagree with the Notice of Assessment, you are entitled to an administrative hearing with the Office of Tax Appeals to present your reasons. To request a hearing, you must complete a Petition for Reassessment within sixty (60) days from the date that you signed the certified card. The Petition for Reassessment is located on the back of the Notice of Assessment, or you may Click Here to get form. This form should be mailed to the West Virginia Office of Tax Appeals, PO Box 2751, Charleston, WV 25330-2751. An administrative hearing will be scheduled.
What happens if I do not pay the Notice of Assessment/Notice of Intent to Offset of fail to file a Petition for Reassessment?
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If you fail to pay the Notice of Assessment/ Notice of Intent to Offset or fail to file a petition for reassessment, a Notice of Tax Lien will be filed against all of your property and will be recorded in your county courthouse. After the lien becomes filed it becomes a matter of public record. Credit reporting agencies routinely check these courthouse records and the lien may be added to your credit files. Also, any Federal Income Tax refund to which you may be entitled may be offset. You can avoid this action by paying the assessment today or by contacting us.
How long do I have before further action is taken?
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You have sixty (60) days from the date that you sign the certified card.
A Notice of Proposed Tax Lien is a bill that could be sent to you if you file a return and fail to pay the tax due. Click Here to view a Notice of Proposed Tax Lien (CD-300).
What should I do if I receive a Notice of Proposed Tax Lien and who do I contact if I have questions?
- If you receive this notice before the due date of the return, payment should be made on or before the due date.
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You should attach your payment to the notice and return it to the Compliance Division, Internal Collections Unit, PO Box 229, Charleston, WV 25321. You can also contact us at 304-558-8753 or by emailing us at compintcol@tax.state.wv.us.
The Notice of Proposed Tax Lien can also be paid by visiting www.officialpayments.com to pay by credit card.
Can I make Payments on this Liability?
- Yes. Click Here to inquire on a payment plan.
What happens if I do not pay the Notice of Proposed Tax Lien?
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A Tax Lien will be filed in your county courthouse and a Distress Warrant will be issued authorizing forced collection action. When liens are recorded they become a matter of public record. Credit reporting agencies routinely check these courthouse records and the lien may be added to your credit files. You can avoid this action by paying the Notice of Proposed Tax Lien today or by contacting us. We are here to help you. We would much rather work with you than take collection action against you.
How long do I have before further action is taken?
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You have fifteen (15) days from the date of the Notice of Proposed Tax Lien.
The third stage of the billing system is the Notice of Tax Lien. You will receive this if you fail to respond to the Notice of Assessment/ Notice of Intent to Offset or Notice of Proposed Tax Lien. A lien will be filed against all of your property and will be recorded in your county courthouse. After the lien becomes filed it becomes a matter of public record. Credit reporting agencies routinely check these courthouse records and the lien may be added to your credit files.
The Tax Department does not provide this information to Credit reporting agencies and has no control over the Credit reporting agencies use of these public records. We cannot have this information removed from credit files. When the lien is paid we will issue a Release of Tax Lien to you that will be recorded in your county courthouse. If the Release of Tax Lien is not included in your credit file, you may provide a copy of the release to the Credit reporting agency. Click Here to view a Notice of Tax Lien (IT-390).
What should I do if I receive a Notice of Tax Lien?
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You should attach your payment to the lien and return it to the Internal Auditing Division, Accounts Monitoring Unit, PO Box 2745, Charleston, WV 25330-2745. This lien can also be paid by visiting www.officialpayments.com to pay by credit card. Any questions should be directed to Taxpayer Services Division, toll free number 1-800-982-8297 or 304-558-3333.
Can I make Payments on this Liability?
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Yes. Click Here to inquire on a payment plan.
What happens if I do not pay the Notice of Tax Lien?
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If you fail to file the Notice of Tax Lien, a Distress Warrant will be issued authorizing forced collection actions, which include, the levy or seizure of any property or wages of the taxpayer. You can avoid this action by paying the assessment today or by contacting us.
The final stage of the billing process is the Distress Warrant. Before you receive a Distress Warrant you would have been previously notified of the tax liability and a tax lien would have been filed against you in your County Courthouse. Click Here to view a Distress Warrant (CD-100).
What should I do if I receive a Distress Warrant and who do I contact if I have questions?
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If the Distress Warrant is for Personal Income Tax you should attach your payment to the Distress Warrant and return it to the Compliance Division, Internal Collections Unit, PO Box 229, Charleston, WV 25321. You can also contact us at 304-558-8753 or by emailing us at compintcol@tax.state.wv.us.
If the Distress Warrant is for a Business Tax you should attach your payment to the Distress Warrant and return it to the address on the warrant or to your local tax office. Both types of warrants can also be paid by visiting www.officialpayments.com to pay by credit card. Any questions should be directed to your local tax office.
Can I make Payments on this Liability?
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Yes. Click Here to inquire on a payment plan.
What happens if I do not pay the Distress Warrant?
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The Distress Warrant authorizes the seizure or levy upon any of your property, assets, wages, income or other rights to property. Your failure to pay may result in your account being referred to a private collection agency. You can avoid this action by paying the Distress Warrant today or by contacting us.
How long do I have before further action is taken?
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You have fifteen (15) days from the date of the Distress Warrant.
If your business fails to file a required tax return, your account will be considered delinquent. A Delinquency Notice is sent to businesses when our records show that all appropriate tax returns have not been filed. If you have received a Delinquency Notice, please respond to it immediately! When responding to a Delinquency Notice, you should always reference the case number, which is located in the upper right hand corner of the notice.
A Delinquency Notice is divided into two parts:
(1) Type of Tax / Delinquency Report Periods
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The tax returns and tax periods that our records show you have not filed are listed under item (1).
If you have not filed these returns…
You should immediately file the returns and pay any amount due. Mail the returns and the payment, along with a copy of the notice, to the tax office shown at the bottom of the Delinquency Notice. If you are unable to pay the full amount due, you must contact the tax office shown on the notice to make payment arrangements.
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Please note: You should always file your tax returns on time, even if there is nothing due! Remember to sign and date the returns.
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If you have previously filed these returns…
Correspond to the tax office shown at the bottom of the notice. Be prepared to provide the account number (Tax ID #) under which the returns were filed. You may be asked to provide a copy of the return filed along with a copy of the front and back of your cancelled check. -
If you are not liable for filing these returns…
You must provide the reason that you are not required to file the returns in question. To respond, complete the back of the notice and send it to the tax office shown on the bottom of the front side.
(2) Outstanding Liabilities for Taxes and Periods not Listed Above?
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Any amount for which you have been previously billed but have not paid will be listed under item (2). The amount shown is in addition to and not related to the returns we are requesting in the notice.
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Please note: Contact the tax office shown at the bottom of the notice before paying this amount!
What will happen if I do not respond to a Delinquency Notice?
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If you do not respond to your Delinquency Notice, your account will be assigned to a revenue agent. An estimated assessment may be issued against you for the tax periods for which you have not filed returns, including interest and additions to tax.
If you do not respond to the Notice of Assessment, a Notice of Tax Lien will be filed against all of your property and will be recorded in your county courthouse. After the lien is filed, it becomes a matter of public record and credit reporting agencies may add this information to your credit files. A Distress Warrant will be issued against you authorizing forced collection actions, which may include the levy or seizure of any of your property or wages.
Please remember…
You can avoid receiving a Delinquency Notice by filing your tax returns on time, even if there is nothing due.If you receive a Delinquency Notice, please respond immediately to avoid further collection actions.
We would much rather work with you than take collection action against you. Contact us today and let us help you maintain your good standing with the West Virginia State Tax Department!