WHAT IF. . .
You don't file...
If our records show that you should be filing tax returns with us, but have not done so, we will contact you by mail. Our letter will request that you file a return and pay any amount due, or to explain why no return was filed. If you are a business, the letter you receive will be called a Delinquency Notice. If you receive a letter or a Delinquency Notice asking you to file a return, please contact the tax office listed on the correspondence, or contact your local tax office immediately.
If you fail to respond to our letter, your case will be assigned to a revenue agent. An estimated billing may be issued against you for taxes you have not filed, including interest and penalties. If you fail to respond to our billings, forced collection actions may be attempted against you. If you receive a billing, it is important that you contact the tax office listed on the billing, or contact your local tax office immediately.
Please note: It is always better to file tax returns on time, even if you feel you cannot pay what you owe. Contact us. We are here to help you!
You file late or don’t send payment...
If you file a tax return without payment or you don’t file on or before the due date, you will receive either a Notice of Tax Due or a Notice of Proposed Tax Lien from the West Virginia State Tax Department. To protect your rights, it is very important that you respond in writing as directed on the notice, or contact your local tax office immediately.
If you fail to respond to a Notice of Tax Due, a Notice of Assessment will be issued. The assessment is the means by which the State establishes a legal liability. If you disagree with the assessment you are entitled to an administrative hearing with the Office of Tax Appeals to present your reasons. If you fail to respond within 60 days, the assessment becomes final, and payable and is not subject to further review.
Once an assessment becomes final, 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. Credit reporting agencies routinely check these courthouse records and the lien may be added to your credit files. A Distress Warrant will be issued against you authorizing forced collection actions, which include, the levy or seizure of any property or wages of the taxpayer.
If you fail to respond to a Notice of Proposed Tax Lien within 15 days, a Notice of Assessment will not be issued. A Notice of Tax Lien will be filed and a Distress Warrant issued authorizing forced collection actions, which include, the levy or seizure of any property or wages of the taxpayer.
We would much rather work with you than take collection action against you. You may avoid collection actions by contacting your local tax office. Please remember, we are here to help you!