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Collections and Delinquencies

Call the specific revenue agent listed on the notice, or call the Taxpayer Service Unit at 720-913-9400.

The amount is estimated, based either on the average tax you previously reported or on a standard for your industry.

If you do not respond within 30 days from the date the 30-Day Demand was hand delivered or mailed, the amount of the 30-Day Demand becomes final and immediately due. A tax lien is in place on your business goods, merchandise, furniture and fixtures, tools and equipment. This property can then be distrained.

A Denver Distraint Warrant is personally served by an Enforcement Officer. It accompanies a Jeopardy Assessment, which must be paid immediately. If payment is not made, Denver may change the locks, seize the business assets, and auction them for payment of the amount due.

When the tax return was entered into the Denver system, the calculated amount of tax liability did not match the amount paid. The main causes for a Notice of Underpayment are:

  • There was a mathematical error on the return
  • The amount paid was less than the amount due
  • The return was filed late, causing penalty and interest to be due
  • A credit that was claimed was denied (typically due to failure to provide documented proof)

You may, within 30 days from the date the notice is hand delivered or from the date that it was mailed:

  • Pay the amount indicated on the 30-Day Demand
  • File a return (or an amended return) and pay the actual amount due. NOTE: Does not apply to assessments issued because of an audit.
  • Petition for a review of the assessment (Protest). This involves making a choice of a formal or informal hearing in front of a Hearing Officer and may require representation by an attorney of your choice.