Related Information

Question: I received a notice of deficiency/rejection letter. Why?
Taxpayers who filed their tax return, have a balance due on their return, and did not submit a payment receive a balance due notice (Notice of Deficiency/Rejection of Refund Claim) in the mail.

If the taxpayer wishes to pay the full balance due, payment must be made by the due date printed on the balance due notice to avoid further late fees. You can pay tax owed electronically through Revenue Online or a paper payment can be mailed by attaching the payment to a copy of the notice and mailing to:

Colorado Department of Revenue
1375 Sherman St.
Denver, CO 80261

If the notice is for individual income tax and taxpayer is unable to pay the balance due in full, the taxpayer can request a payment plan.

  • On the Web at Revenue Online through the account (Sign Up/Log In), or
  • By telephone at (303) 238-7378.

Once the request is received monthly payment coupons will be mailed to the taxpayer within 30 days.

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