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  • I received a Notice of Final Assessment from the Department of Revenue. What does this mean?

I received a Notice of Final Assessment from the Department of Revenue. What does this mean?

If you received a Final Assessment, you either:

  • filed tax returns without the payment of the tax liability
  • and/or you previously received a Notice of Preliminary Assessment and did not respond or timely respond
  • or you were audited by the Department and a tax liability was established for which you signed a consent  form for entry of a Final Assessment
  • or a conference was held before the Assessment Officer and the liability was upheld by the Department

The Department has sufficient reason to believe that you owe to the State and the assessment was entered to toll the statute of limitations. (Click here to view the flowchart of the Assessment Process.) You must enter a Notice of Appeal with the Alabama Tax Tribunal within 30 days from the date of mailing or delivery by personal service, whichever occurs earlier, if you wish to contest the assessment. (Code Section 40-2A-7(b)(5)) Accompanying the Notice of Final Assessment is a copy of the taxpayer’s rights to appeal the assessment to the Alabama Tax Tribunal or the appropriate Circuit Court. (Code Section 40-2A-4(a)(3))

Related FAQs in Assessment Procedures, Business and License

The ONE SPOT system will allow returns to be filed with ACH Debit and ACH Credit method payments only. The system will not allow an ACH Debit taxpayer to complete their return filing without completing the necessary information to authorize the ACH Debit payment. The ACH Credit payment is separate from the ONE SPOT system and must be initiated by the taxpayer through their banking institution. Returns successfully submitted for ACH Debit and ACH Credit taxpayers will be exported to the local government.

Upon the completion of the Third Party Designation Form, ALDOR can provide the returns, payments and payment data files to the authorized third party administrator.

When an electronic payment is received by ALDOR in error, the payment will post to the taxpayer’s ALDOR local tax account. ALDOR will not be able to automatically transfer these payments to the non-administered local government due to the possibility the taxpayer’s payment will reject after ALDOR has transferred the payment, causing complicated collection issues. ALDOR will need the taxpayer to advise the Department with what to do with that payment.

The only non-administered local government taxes to be processed through ALDOR will be payments received as the result of legal action, such as final assessment, garnishments, and liens, entered into when the local government was state administered. Payment data for these payments will be available during the first week (5-10 working days) of the month following the tax collection period through the ALDOR website.