If you owed taxes when you filed your return but didn’t pay in full, we will send you a bill for the amount you owe and any applicable penalty and interest. You have 30 days to pay or respond to the bill before additional penalties and interest accrue.
Don’t ignore your bill
If you don't pay or respond to the bill within 30 days, we may begin collection activity, such as wage liens and bank liens. If you're having trouble paying the full amount, you should contact us at 804.367.8045 as soon as possible - there may be options.
If you agree with the amount on the bill
Pay it in full as soon as possible. Additional penalty and interest will accrue the longer the bill is left unpaid.
If you can't pay the full amount now
- You can set up a payment plan.
- Under certain circumstances, you may qualify for an offer in compromise (a proposal to settle your tax bill for less than the full amount).
If you think the bill is incorrect
You have the right to challenge any bill or notice you disagree with.
- You can request an informal review by calling Customer Services. We can resolve many matters over the phone.
- If we can’t resolve the issue over the phone, you can present your case in writing. If you choose to make your request in writing, explain why you disagree with the assessment, and include any documentation needed to support your position, including tax returns, receipts, and tax payments. Use the address provided on your bill, or mail your request to Customer Services, Contact Center, PO Box 1115, Richmond, VA 23218-1115.
To allow time for us to review an inquiry and stop any collection actions, you must notify us that you are disputing the amount within 30 days from the date the bill was issued.
Filing an appeal
If you’re not satisfied with the results of your review, you have the right to file an appeal within 90 days of the date of assessment. An appeal is a request for a ruling from the Tax Commissioner, and is best for resolving questions of law related to audit bills or adjustments.
The Taxpayer Bill of Rights describes our assessment and collections processes in detail, and provides information about your rights and responsibilities in those processes.
If you have questions, or don’t understand your bill, contact us for help.