Ohio Final Notice / Intent to Enforce Checklist

Ohio Final Notice / Intent to Enforce Checklist

A Notice of Assessment is the Ohio Department of Taxation’s legal billing notice of an outstanding tax liability. This notice indicates that the state has determined you owe a tax debt and that earlier billing efforts have not resulted in payment or contact.

Receiving this notice does not mean the state has taken enforcement action yet, but it signals that action is coming if the debt remains unpaid or unresolved. Understanding what this notice means and what steps to take next is critical because ignoring it can result in certification for collection through the Ohio Attorney General’s Office, which can lead to wage garnishment, bank levy, or a property lien.

What This Notice Means

A Notice of Assessment is issued when the Ohio Department of Taxation determines that a state tax debt remains unpaid after earlier billing notices did not result in payment or contact.

You have 60 days from the date you receive the notice to pay, dispute, or otherwise address the debt before the assessment becomes final and is certified for collection through the Ohio

Attorney General’s Office. This notice is the state’s first legal step in the collection process and marks the start of your 60-day appeal period.

Why the State Issues This Notice

As part of its standard collection process for unpaid tax debts, the Ohio Department of Taxation issues a Notice of Assessment pursuant to Ohio Revised Code 5747.13. This notice is required under Ohio law and is intended to give taxpayers a final opportunity to resolve the balance before the debt is certified to the Ohio Attorney General’s Office for collection. By sending this notice, the state is formally advising that the tax remains unpaid and that voluntary payment or resolution must occur before involuntary collection actions may begin.

What Happens If This Notice Is Ignored

If a Notice of Assessment is ignored or the debt remains unpaid after the 60-day deadline, the

Ohio Department of Taxation will certify the debt to the Ohio Attorney General’s Office for collection. The Ohio Attorney General may obtain a lien, contract with a private attorney, or contract with a collection agency to enforce the collection of the assessment.

Once the debt is certified, the Ohio Attorney General’s Office may proceed with enforcement collection actions, including wage garnishment, bank levy, or filing a lien against property. The

Ohio Attorney General has seven years from the date of assessment to file a lawsuit to collect the tax. If a tax lien is filed before the statute expires, the lien remains valid for 15 years.

What This Notice Does NOT Mean

Receiving a Notice of Assessment does not mean that wage garnishment or bank levy has already happened. It does not mean the state owns your property or that your bank account has been frozen.

The notice is a legal warning that these actions may occur if the debt is not paid or resolved within 60 days. You still have options to pay, appeal, or arrange payment through the Ohio

Attorney General’s Office after certification.

Checklist: What to Do After Receiving This Notice

Follow these steps in order. Do not skip steps, and do not assume you understand the next step without completing the current one.

1. Read the entire notice carefully and locate the tax year, amount owed, and 60-day deadline for response, then write these details down.

2. Check the deadline date by identifying exactly when the 60-day period expires from the date you received the notice, then mark this date on your calendar and set a reminder for five days before.

3. Verify the debt is correct by reviewing your tax records or prior correspondence to confirm the tax year and amount match what the state reports.

4. Look for contact information by finding the phone number and address listed on the notice for the Ohio Department of Taxation office handling your case.

5. Locate your assessment number and write it down, as you will need it for all contact with the state.

6. Note any reference to prior notices and document whether earlier billing notices were referenced but not received.

7. Determine whether the debt is accurate or disputed. Ask yourself whether you owe this debt, whether the amount is correct, and whether you have records that show you paid this or that the state made an error.

8. Gather all supporting documents. Collect payment records, correspondence from the state, copies of filed tax returns, and any evidence of prior payment or error.

9. Contact the Ohio Department of Taxation before the 60-day deadline by calling the number on the notice, explaining your situation to a representative, and asking what options are available.

10. Ask about appeal procedures if you believe the debt is incorrect and request information on filing a Petition for Reassessment, which must be submitted within 60 days of receiving the notice.

11. Understand that the Ohio Department of Taxation does not arrange installment payments. Partial payments can be made during the 60-day period and will be credited against the amount owed. Payment plans of up to one year are available through the

Ohio Attorney General’s Office after the debt is certified.

12. Keep a record of all communication by writing down the date, time, person’s name, and what was discussed during any phone call or in-person contact.

13. Follow through on any instructions given by the state, including sending documents or making payment by the specified date.

14. Send any required information or payment by the deadline. Use certified mail with a return receipt if sending by mail, or follow the state’s preferred method of payment or submission.

What Happens After This Is Completed

Once you contact the state and submit the requested information, the Ohio Department of

Taxation will review your response. Payment or a payment arrangement made through the Ohio

Attorney General’s Office after certification may result in the case being resolved or suspended while future payments are made.

Filing a Petition for Reassessment within the 60-day period triggers a formal review of your appeal, after which the state will issue a final determination. Failure to respond or to pay the balance by the 60-day deadline results in certification of the debt to the Ohio Attorney General’s

Office for collection.

Common Mistakes to Avoid

Missing the 60-day deadline triggers certification to the Ohio Attorney General’s Office for collection. Mark the date clearly and respond before that date.

Ignoring follow-up notices accelerates enforcement, so respond to any additional notices from the state or the Ohio Attorney General’s Office. Sending incomplete information delays resolution, so send everything requested by the state.

Paying the wrong office or using the wrong account number delays resolution, so always confirm where to send payment and what account number to use. Tax debts do not disappear, and the Ohio Attorney General has seven years from the date of assessment to file a lawsuit to collect the tax.

Addressing the debt now is far easier than dealing with enforcement later. Not keeping copies of communications creates problems if you need to prove you contacted the state or made a payment. Closing a bank account to avoid levy does not stop the state because the state can find new accounts and levy those as well.

Final Considerations

Receiving a Notice of Assessment is serious, but it is not the end of your options. The notice is a legal warning that certification for collection through the Ohio Attorney General’s Office is coming if the debt is not addressed within 60 days.

Your most important action is to contact the Ohio Department of Taxation immediately, before the deadline on the notice, to discuss the debt and explore available options such as payment or appeal. Ignoring the notice makes your situation worse, but responding to it puts you in a stronger position to resolve the matter and avoid enforcement action.

Facing State Enforcement or Payroll Tax Issues?

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.