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Collection Processes

  • Collection Processes

The Alabama Department of Revenue enters an assessment when a taxpayer files a tax return without payment, or an audit resulting in a tax liability is not paid. After the assessment becomes final and the appeal period has expired, the assessment is transferred to the department’s Collection Services Division. This division acts as an in-house collection agency for ALDOR. When the taxpayer’s assessment reaches the Collection Services Division, the tax liability already has the full force and effect of a court judgment. This means that the department may proceed to collect the tax liability in an involuntary manner using several different methods. Taxpayers are urged to pay a tax liability in full upon receipt of the first letter sent by the Collection Services Division. This letter, called a “Final Notice Before Seizure,” warns that further collection action will be necessary if full payment is not remitted within ten days. Personal checks, as well as money orders, Visa, MasterCard, Discover, and American Express debit or credit cards are accepted.