Collection Options and Remedies

Taxpayers that receive a Notice of Collection have an assessment against them that has become final and collectible. If this unpaid liability is not paid, collection officers work the account.

NC General Statutes §105-242 authorize the Department to pursue any of the following collection options:

• Attach and garnish the taxpayer's wages, salary or bank deposits.
• Issue a tax warrant that directs the sheriff, or a designated employee of the Department of Revenue, to levy upon and sell the taxpayer's property.
• File a certificate of tax liability (CTL) - i.e., a lien on the taxpayer's property.
• In civil or criminal court cases, request payment of taxes as a condition of any plea arrangement or as restitution upon any conviction.

Remedies

If the Department pursues the collection options listed above, the taxpayer may:

• Pay the assessed liability in full.
  • This ends the attachment and garnishment of their wages, salary, and bank deposits and the seizure of your property.
  • This will release a certificate of tax liability (CTL).
  • The judgment was filed in error.
  • The liability has become unenforceable due to the lapse of time.
  • The CTL is creating an economic hardship for you.
  • The fair market value of the property exceeds the unpaid liability and releasing the CTL on part of the property would not hinder collection of the liability.
  • Releasing the CTL would increase the state’s chances for collecting the tax.

  If a taxpayer wants any of these options or remedies, please contact the Department at the number listed on the front of the Notice of Collection.

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  Contact Information

  North Carolina Department of Revenue

  PO Box 25000
  Raleigh , NC 27640-0640
  General information: 1-877-252-3052
  Individual income tax refund inquiries:
  1-877-252-4052

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