Notices from the Department

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.