Identity Verification Letter
CDOR routinely takes precautionary measures to ensure taxpayer refunds are not diverted to identity thieves. The Department reviews all income tax refunds because it is operating in the public trust with revenue dollars collected and refunded. Visit the Identity Verification web page for more information.
Notices From the Department
If you received a Notice of Deficiency, Rejection of Refund Claim, or Final Determination and Demand for Payment Letter, review the information below in the Frequently Asked Questions section.
Frequently Asked Questions
1. I have a payment plan, so why did I receive one of these letters?
Receiving one of these letters doesn't always mean the action is necessary on your part. You will still receive these notices, even if you have previously set up a payment plan with us, as they are required by law to be sent to you. If this is the case for you, the payment plan you set up previously is still in place and there is no cause for concern.
Review the Statement of Account included with the letter you received to confirm if all of your tax debt is listed under this statement:
"The debt below is included in a payment plan. Please continue to make the regularly scheduled monthly payments (Located mid-page on the Statement of Account)."
Important: If any portion of your tax debt isn't listed under this statement, or if you have a new tax debt to add to a pre-existing payment plan, be sure to contact our Collections Department at (303) 205-8291.
2. What if I don't pay my tax bill?
Failure to pay a balance in full or set up a payment plan may result in the following:
- Garnishment of wages and/or bank accounts
- Referral to a collection agency
- A judgment and/or lien filing against real/personal property
Visit the Collections web page for more information on the Collections process.
4. Is this really the Department of Revenue? How do I identify legitimate correspondence?
It is understandable that you may worry that you are receiving a legitimate request for information from the Department. To learn how to spot legitimate correspondence, visit the How to Identify CDOR web page. Please note that the Colorado Department of Revenue (CDOR) will not call or email you asking for personally identifiable information (PII).
5. What is a Notice of Deficiency, Rejection of Refund Claim, or Final Determination & Demand for Payment Letter?
While the Department is required by law to send the Notice of Deficiency or Rejection of Refund Claim letter, the main purpose of this letter is to provide you with the following information:
- Any adjustment made to the return you filed and the detail of that adjustment.
- The outstanding balance for a specified tax year.
- How to either protest the adjustment, make a payment in full to satisfy the outstanding balance, or how to set up a payment plan with Collections.
The Final Determination and Demand of Payment letter is also required by law but our main purpose in sending it is to let you know that an outstanding tax debt remains that was not resolved after the initial Notice of Deficiency or Rejection of Refund Claim letter was sent.
6. I still have questions. What do I do next?
Please call the Taxpayer Helpline to discuss your unique tax situation in more detail. The phone number is (303) 238-7378. Representatives are available Monday through Friday, 8:00 a.m. to 4:30 p.m. Mountain Time (except on state holidays).