Mississippi Final Notice / Intent to Levy or Enforce Checklist
Understanding the Notice You Received
A collection notice from the Mississippi Department of Revenue arrives after earlier payment requests have gone unanswered. This formal notification indicates that the state intends to use its enforcement powers to collect unpaid taxes or address unfiled tax returns.
The notice represents a documented step in a process with specific rules and timing that you can respond to before enforcement begins. If you do not resolve the issue within the timeframe stated on the notice, enforcement action may begin.
This notice informs you that Mississippi considers the tax debt or filing requirement severe enough to proceed with the enforcement of collection. The state has already sent earlier notices asking for payment or a return filing.
Why Mississippi Sent This Collection Notice
The Department of Revenue sends collection notices when a taxpayer fails to respond to earlier requests for payment or filing. In many cases, this happens after multiple notices have been sent over months. The state typically sends this notice when income tax payments are overdue, when a required tax return has not been filed, or when a payment arrangement has been breached. Collection enforcement can include placing a wage garnishment on your employer, freezing or seizing money from your bank account, or placing a lien on real property you own.
Common reasons this notice is sent include unpaid individual income tax from prior tax years, unpaid business taxes, or failure to file tax returns that resulted in assessed tax debt. Your opportunity to respond before the license action takes effect comes through this notice.
What This Notice Does Not Mean
This notice does not mean your property has already been seized or your wages are already being garnished. You have not lost the right to dispute the debt or set up a payment plan.
Actions to Take After Receiving This Notice
Take the following steps after you receive a collection notice from the state:
- Locate the notice and read it thoroughly. Look for the specific deadline date by which you must respond. Write down this date and any reference or case number shown on the notice. Keep the notice in a safe location where you can easily find it.
- Identify the specific debt or filing issue addressed by the notice. The notice will state whether this concerns unpaid individual income tax, an unfiled tax return, or another type of tax debt.
- Verify the amount owed if the notice shows a dollar amount. Check your own records to see if this matches what you think you owe.
- Determine whether you still have the debt or if it has been paid. Check your records for cancelled checks, bank statements showing the payment, or receipts from the state. If you believe you have already paid this debt, gather the relevant documentation now. Having proof of payment ready will help resolve the matter quickly.
- Determine whether you agree with the debt or disagree with it. If you agree you owe it, your next steps are different than those if you disagree.
- Contact the Mississippi Department of Revenue using the information on the notice before the deadline passes. Inform them that you have received the collection notice and wish to discuss the debt or dispute. Be prepared to provide your name, any case or reference number from the notice, and the tax year involved. Write down everything you are told, including the names of anyone you speak with.
- Ask specifically about your options during your contact with the state. If you disagree with the debt, ask how you can formally dispute it and what documentation the state needs from you.
Mississippi Payment Plans and Installment Agreements
Mississippi offers installment agreements to taxpayers who owe at least seventy-five dollars in tax liability. To qualify, you must have filed all required income tax returns for the past five years. You also cannot have other outstanding tax liabilities from the past five years, and you cannot have had an installment agreement during the past five years. The return must be filed on or before the due date, or any extensions allowed, and the installment agreement request form must be submitted with the return.
Two types of installment agreements exist for Mississippi income tax:
● If your tax liability is seventy-five dollars or more but no more than three thousand dollars, the installment agreement allows you to pay the amount due in twelve equal installments.
● If your tax liability exceeds three thousand dollars and you have an installment agreement with the Internal Revenue Service for the same tax year, Mississippi allows you to pay the amount due within sixty months. You must attach a copy of the approved IRS installment agreement notification.
The agreement may be terminated if any installment payment is not made on time. The agreement may also be terminated if you do not pay any other tax liability when that liability is due. Interest of one-half percent per month continues to accrue during the installment agreement period.
Administrative Appeal Rights in Mississippi
Mississippi provides administrative appeal rights for certain Department of Revenue actions; however, these rights differ significantly from the federal IRS procedures. If you wish to contest an assessment of tax, denial of a refund claim, or denial of a claim to tax credits or incentives, you must file an appeal with the Review Board within sixty days from the date the agency mailed or delivered written notice of the action.
You can submit the appeal through your Taxpayer Access Point account, by email, by mail with a postmark, or by hand-delivery to the Review Board office during regular business hours. Once the Review Board receives your timely appeal, a hearing will be scheduled, and a notice containing the date and time will be mailed to you.
If you disagree with the Review Board’s decision, you must file an appeal with the Board of Tax Appeals within sixty days from the date the Order is mailed. Mississippi does not provide Collection Due Process hearings before levy, unlike the federal IRS, which does so under federal law. Once an assessment becomes final because no appeal was filed, Mississippi can pursue tax collection without additional pre-levy hearings.
What Happens Next
Your response now can change what happens next. Whether that response involves making contact, providing documentation, setting up a payment plan, or filing an administrative appeal depends on your specific situation and the deadline stated on your notice.
Received a State Tax Notice?
If you’ve received a state tax notice and aren’t sure how to respond, we can help you review your options and next steps.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance
