- Filing Information
- Online Services
- Billing and Notices
- Protest Rights
- Information and Help Regarding a Notice
- Agreement to Pay
- Garnishments
- Liens and Judgements
- Collection Agencies
- Preparing for an Audit
- Forms, Publications and Reference
- Tax Classes
- Tax Calendar
- Software Developers
- Voluntary Disclosure Program
Information and Help Regarding a Notice
To determine which type of notice was issued to you, please refer to the notice number located on your bill. In most cases this number is located on the upper right section of the notice.
Example: 071234-1234567
07 -- These first two digits indicate the year the bill was issued. (07 would be the year 2007)
1234 -- The next four digits indicate the type of notice.
Please find your notice number in the column on the left. Click on the blue wording to open the information for your notice including why you received the notice, how to resolve or protest the notice and who to contact for more information. Click again on the blue wording to close the information. If your notice number is not listed, please call the telephone number listed on your bill.
| 1020 | Individual Income Tax Account | |||||||||||||
Reason for Notice Issued for an individual income tax account.
To Pay
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Taxpayer Help and Email: https://revenuestateco.custhelp.com or Telephone: (303) 238-7378 (SERV) |
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| 1021 | Individual Income Tax Account | |||||||||||||
Reason for Notice Issued for an individual income tax account.
To Pay
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Taxpayer Help and Email: https://revenuestateco.custhelp.com or Telephone: (303) 238-7378 (SERV) |
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| 1026 | Individual Income Tax Account | |||||||||||||
Reason for Notice Issued for an individual income tax account.
To Pay
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Taxpayer Help and Email: https://revenuestateco.custhelp.com or Telephone: (303) 238-7378 (SERV) |
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| 1028 | Individual Income Tax Account | |||||||||||||
Reason for Notice Issued for an individual income tax account.
To Pay
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Taxpayer Help and Email: https://revenuestateco.custhelp.com or Telephone: (303) 238-7378 (SERV) |
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| 1029 | Individual Income Tax Account | |||||||||||||
Reason for Notice Issued for an individual income tax account.
To Pay
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Taxpayer Help and Email: https://revenuestateco.custhelp.com or Telephone: (303) 238-7378 (SERV) |
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| 2010 | Nonfiler Notification | |||||||||||||
Reason for Notice Nonfiler notices are issued when we do not receive a tax return for a specific filing period or a specific liability. To avoid receiving a nonfiler notification, a return must be filed for every period to include all liabilities applicable for which the account is open, even if there is no tax due. Failure to file will result in a nonfiler notice. The nonfiler assessment is an arbitrary assessment and payment should NOT be submitted with this particular notice at any time. To resolve the nonfiler notice, simply file a return for the period in question and the nonfiler notice will automatically be voided.
Filing Frequency. Often businesses don't realize what their filing frequency is and they don't file as often as they should. If you have received a nonfiler notice because our filing frequency does not match with your records, please review either Publication FYI Sales 9 or Publication FYI Withholding 5 to determine if your filing frequency should be changed.
If the department has you on the correct filing frequency, then you should file your return. If not or you believe you should have a different filing frequency please contact the department to discuss the discrepancy.
Already filed? If a tax return has been filed and paid, attach the front and back copies of the canceled check to the notice and mail the notice to:
Colorado Department of Revenue Protest Resolution Department 1375 Sherman St., Rm. 536 Denver, CO 80261
or fax to (303) 866-4118
If you filed a zero return, send a letter that includes either the confirmation number if you filed online using ZeroFile or attach a copy of your paper zero return to the notice and mail the notice to address above.
No tax due? If no tax is due, the department requires a zero return as notification that there is no tax due. If nothing is filed, businesses will receive a nonfiler notice
Forms are available through this Web site. Taxpayers have the option of filing zero returns online. Parent/Branch accounts are not authorized to file on line at this time.
Business closed? If your business is closed, complete and mail the Account Change or Closure Form (DR 1102). Check the appropriate tax type box and indicate the date your account should be closed. All returns prior to your closure date must be filed.
Who to Contact for More Information on How to Resolve Your Notice Taxpayer Help and Email: https://revenuestateco.custhelp.com or Telephone: (303) 238-7378 (SERV) |
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| 2020 | Business Unpaid Tax and/or Penalty and Interest on a Return Filed Late | |||||||||||||
Reason for Notice Unpaid tax and/or penalty and interest on a return filed late
To Pay See the Payment Options Web Page for your specific tax
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Taxpayer Help and Email: https://revenuestateco.custhelp.com or Telephone: (303) 238-7378 (SERV) |
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| 2030 | Business Account | |||||||||||||
Reason for Notice Issued for a business tax account
To Pay See the Payment Options Web Page for your specific tax
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Taxpayer Help and Email: https://revenuestateco.custhelp.com or Telephone: (303) 238-7378 (SERV) |
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| 4030 | Field Audit Section: Assessment | |||||||||||||
Reason for Notice Field Audit Section Assessment
Who to Contact for More Information on How to Resolve Your Notice Telephone: (303)866-3083 |
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| 4031 | Field Audit Section: Assessment | |||||||||||||
Reason for Notice Field Audit Section Assessment
Who to Contact for More Information on How to Resolve Your Notice Telephone: (303)866-3083 |
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| 4032 | Field Audit Section: Assessment | |||||||||||||
Reason for Notice Field Audit Section Assessment
Who to Contact for More Information on How to Resolve Your Notice Telephone: (303)866-3083 |
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| 4530 | Fair Share/Discovery Section: Adjustment Due to IRS Examination Report | |||||||||||||
The Colorado Department of Revenue (DOR) received federal tax examination results as authorized by section 6101(d) of the Internal Revenue Code: Income tax examination changes are received for individuals and corporations. Changes may include; income not included in the original federal return, revisions to exemptions, deductions, expenses, etc.
Protest:
The IRS rescinded the examination report as a result of a federal amended return filed. In this instance, the taxpayer would need to provide DOR with a copy of the federal amended return along with a Transcript of Account (a free transcript detailing the adjustment history) from the IRS (1-800-829-1040).
Internal Revenue Service Audit Referral FAQs
Stanley Derickson, Supervisor
Email: fairshare@spike.dor.state.co.us
Write:
Telephone: (303) 205-8292
Shirley Stevens, Section Manager |
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| 4630 | Fair Share/Discovery Section: No Income Tax Return Reflected On The Departments Records | |||||||||||||
The main function of this unit is to ensure that all Colorado residents, full, part-year, and nonresidents, and/or all taxpayers with Colorado source income are in compliance and paying the appropriate state tax obligation. This is accomplished by comparing Federal income tax information, 1099, and/or W-2 information, with state tax records to identify taxpayers and their income tax liability on the state level.
FREQUENTLY ASKED QUESTIONS Topics for you to choose:
If you have questions or concerns, please see who to contact below.
Shirley Stevens, Section Manager |
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| 4730 | Fair Share/Discovery Section: Adjustment Due to IRS Examination Report | |||||||||||||
The Colorado Department of Revenue (DOR) received federal tax examination results as authorized by section 6101(d) of the Internal Revenue Code: Income tax examination changes are received for individuals and corporations. Changes may include; income not included in the original federal return, revisions to exemptions, deductions, expenses, etc.
Protest:
The IRS rescinded the examination report as a result of a federal amended return filed. In this instance, the taxpayer would need to provide DOR with a copy of the federal amended return along with a Transcript of Account (a free transcript detailing the adjustment history) from the IRS (1-800-829-1040).
Internal Revenue Service Audit Referral FAQs
Stanley Derickson, Supervisor
Email: fairshare@spike.dor.state.co.us
Write:
Telephone: (303) 205-8292
Shirley Stevens, Section Manager |
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| 4930 | Fair Share/Discovery Section: Tax on Tangible Personal Property | |||||||||||||
All data presented here is for general information purposes only. For specific, or more detailed information please refer to Colorado Department of Revenue publications, the Colorado Revised Statutes, or contact the Fair Share/Discovery Section directly.
Newly Registered Business Regulation (39-) 26-117.1.
Sales tax shall be remitted by the purchaser on the price paid for tangible personal property, other than inventory, acquired with the purchase of business and for use or consumption in the operation of the business. The tax shall be based on the price paid for such chattels as are recorded in the bill of sale or purchase agreement and which constitute part of the total transaction at the time of sale or transfer. Where the transfer of ownership is a "package deal" in a lump sum transaction the sales tax shall be based on the book value set up by the purchaser for income tax depreciation purposes or, if no such value is established, the fair market value. The sales tax and the use tax stand as complements and together provide a uniform tax upon either the sales, storage, use or consumption of all tangible personal property and taxable services purchased at retail. The amount of the tax is measured by the purchase price of the property or service. Therefore, if sales sax is not paid at the time of purchase and is delivered to Colorado, use tax would be due.
The Colorado Department of Revenue has reviewed your business application, and has determined you to be a new business owner. An inquiry letter was previously mailed to you to request information about your circumstance. If no response was received within the allotted time, a Notice of Deficiency was issued to collect the presumed tax owed. If you do not agree with the assessment, please note the following:
If you have questions or concerns, please see who to contact below. Linda Evans, Supervisor Geff McDanial, Lead Worker
Email: fairshare@spike.dor.state.co.us
Shirley Stevens, Section Manager Regina Platt, Operations Manager |
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| 5022 | Short Check Assessment | |||||||||||||
Reason for Notice Short check assessment
To Pay
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman Room 101 Denver, CO 80261
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Email: collections@spike.dor.state.co.us or Telephone: (303) 205-8291 |
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| 5023 | Short Check Assessment | |||||||||||||
Reason for Notice Short check assessment
To Pay
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman Room 101 Denver, CO 80261
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Email: collections@spike.dor.state.co.us or Telephone: (303) 205-8291 |
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| 5040 | Tax Audit and Compliance Section Notice | |||||||||||||
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman Room 504 Denver, CO 80261
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Telephone: (303) 866-3711 |
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| 5041 | Tax Audit and Compliance Section Notice | |||||||||||||
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman Room 504 Denver, CO 80261
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Telephone: (303) 866-3711 |
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| 5050 | Agreement to Pay or Violation of Agreement to Pay | |||||||||||||
Reason for Notice Agreement to Pay or notification of Violation of Agreement to Pay
To Pay
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman Room 101 Denver, CO 80261
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Email: collections@spike.dor.state.co.us or Telephone: (303) 205-8291 |
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| 5150 | Agreement to Pay or Violation of Agreement to Pay | |||||||||||||
Reason for Notice Agreement to Pay or notification of Violation of Agreement to Pay
To Pay
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman Room 101 Denver, CO 80261
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Email: collections@spike.dor.state.co.us or Telephone: (303) 205-8291 |
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| 5250 | Agreement to Pay or Violation of Agreement to Pay | |||||||||||||
Reason for Notice Agreement to Pay or notification of Violation of Agreement to Pay
To Pay
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman Room 101 Denver, CO 80261
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Email: collections@spike.dor.state.co.us or Telephone: (303) 205-8291 |
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| 5810 | Motor Carrier Section: Regarding a Missing Return | |||||||||||||
Reason for Notice Issued by the Motor Carrier Section regarding a missing return
Who to Contact for More Information on How to Resolve Your Notice Telephone: (303) 205-8205 |
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| 5820 | Motor Carrier Section: Balance Due | |||||||||||||
Reason for Notice Issued by the Motor Carrier Section regarding a balance due
Who to Contact for More Information on How to Resolve Your Notice Telephone: (303) 205-8205 |
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| 5830 | Motor Carrier Section: Assessment | |||||||||||||
Reason for Notice Issued by the Motor Carrier Section regarding an assessment
Who to Contact for More Information on How to Resolve Your Notice Telephone: (303) 205-8205 |
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| 6030 | Fair Share/Discovery Section: Penalty for Underpaid Estimated Tax | |||||||||||||
Colorado Statute 39-22-605 and 39-22-606 require that individual and corporate income taxes be paid as the income is received. Typically, most individuals pay their tax through their employer in the form of state income tax withholdings from their paycheck. Individuals who do not have sufficient income tax withholding, such as contract workers, self-employed individuals, etc., and corporations should pay the tax directly to the Department of Revenue in quarterly estimated payments. If sufficient income tax payments are not paid by the quarterly due dates, a penalty is levied that is equal to that year's interest rate.
Calculating the Penalty: Individuals and corporations are subject to an under estimation penalty if their current tax liability, after reduction for all credits other than estimated tax payments, withholding tax credits, and state sales tax refund (if applicable) exceeds their current year withholding and state sales tax refund (if applicable) by $1,000 or $5,000 respectively. There are two exceptions to the above rule whereby the under estimation penalty would not be assessed:
Exception 1: You will not be subject to the charge if at least two-thirds of your gross income for the current or preceding year was from farming or fishing and the income tax return is filed and balance of tax due is paid on or before March 1st of the following year.
Exception 2: You will not be subject to the penalty if the withholding payments for the current year, the state sales tax refund for the current year (if applicable,) plus the statutory exemption equals or exceeds the current year tax liability less all credits other than the estimated and withholding payments and state sales tax refund (if applicable.)
Payments received after the 15th of the month following the end of the calendar and/or fiscal year are not included as estimated payments for the under estimation penalty calculation. The payment will be treated as an extension payment.
Protest:
For more information regarding the under estimation penalty visit the Colorado Department of Revenue (DOR) Web site at www.TaxColorado.com FYIs, Income Tax and reference FYI Income 51, "Estimated Income Tax" and www.TaxColorado.com Forms, Forms by DOR number, and reference Form 204, "Computation of Penalty Due Based on Underpayment of Colorado Individual Estimated Tax", or Form 205, "Computation of Penalty Due Based on Underpayment of Colorado Corporate Estimated Tax".
Under Estimation Tax Penalty FAQs
If you have questions or concerns, please see who to contact below.
Shirley Stevens, Section Manager Lisa Gould, Operations Manager |
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| 6130 | Fair Share/Discovery Section: Wage Withholding discrepancy | |||||||||||||
All data presented here is for general information purposes only. For specific, or more detailed information please refer to Colorado Department of Revenue publications, the Colorado Revised Statutes, or contact the Fair Share/Discovery Section directly.
Colorado income tax must be paid as it the income is earned. For most people, this tax is withheld from their paycheck by their employer. The employer must then pay the tax on behalf of their employees. The Colorado Department of Revenue ensures these wage withholding taxes have been remitted. Conversely, audits are also conducted to identify employees who have claimed a higher wage withholding credit than what was allowed by their wage and withholding statement. An assessment has been issued to you to collect any unpaid tax or over-claimed credit.
This unit handles all year-end submissions of wage and withholding statements (W-2) via magnetic media.
If you have questions or concerns, please see who to contact below.
Samwel Khakame, Supervisor
Email: fairshare@spike.dor.state.co.us
Shirley Stevens, Section Manager |
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| 6230 | Individual Income Tax Account Calculation on a Tax Return | |||||||||||||
Reason for Notice Issued for an individual income tax account regarding a calculation on a tax return
To Pay
To Protest Send a written protest to:
Colorado Department of Revenue 1375 Sherman
(include the bill notice number, social security number, Colorado account number, taxpayer contact information and a written statement why tax is not due)
Who to Contact for More Information on How to Resolve Your Notice Taxpayer Help and Email: https://revenuestateco.custhelp.com or Telephone: (303) 238-7378 (SERV) |
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| 6330 | Fair Share/Discovery Section: Adjustment State and Federal Comparison | |||||||||||||
The Colorado Department of Revenue (DOR) received the federal tax return as authorized by section 6103(d) of the Internal Revenue Code. A comparison was made between the Federal and State tax returns, which resulted in an income reporting discrepancy.
Line item detail and protest instructions for the most common discrepancies: Line 1 - Federal Taxable Income (FTI). The amount reported on the Federal income tax return must match the amount reported on the Colorado income tax return. Common discrepancies include the following:
Line 2 - State Tax Addback. The amount of state tax deduction taken on the federal schedule A, line 5, form 1040, must be added back to the FTI on the state tax return. If the taxpayer did not take the itemized deductions on the federal income tax return, this addition to FTI is not applicable.
For more information regarding the state income tax deduction addback computation, please visit the Department of Revenue (DOR) Web site at www.TaxColorado.com FYI's Income Tax, and reference FYI Income 3, "The State Income Tax Deduction Addback for High-Income Taxpayers" and FYI Income 4, "State Income Tax Deduction Addback."
Line 5 - State Income Tax Refund Subtraction - This credit applies only to those taxpayers who report their prior-year Colorado income tax refund on line 10 of their federal 1040. If you did not report this amount on your federal tax return, or filed a 1040 EZ or 1040A, you are not entitled to this credit.
For more information regarding the state income tax refund subtraction, please visit the DOR Web site at www.TaxColorado.com FYIs, Income Tax, and reference FYI Income 12, "State Income Tax Refund Subtraction."
Line 7 and Line 8 - Pension and Annuity Subtractions - Taxpayers age 55 or older, or beneficiaries of any age, who claim taxable pension/annuity income on the federal tax return, may be eligible for a subtraction from taxable income on the state tax return. Common errors that occur when claiming this subtraction are:
For more information regarding the Pension/Annuity Subtraction, please visit the DOR Web site at www.TaxColorado.com FYIs, Income Tax and reference FYI Income 25, "Pension/Annuity Subtraction."
Child Care Credit - Taxpayers who claim the credit for child and dependant care on the federal tax return, may be eligible for the state child care credit. To qualify for the credit, taxpayers must have a child under age 13 and:
For more information regarding the Child Care Credit, please visit the DOR Web site at www.TaxColorado.com FYIs, Income Tax, and reference FYI Income 33, "Child Care/Child Tax Credit."
State/Fed Return Comparison FAQs
If you have questions or concerns, please see who to contact below.
Email: fairshare@spike.dor.state.co.us
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| 6430 | Fair Share/Discovery: Miscellaneous | |||||||||||||
All data presented here is for general information purposes only. For specific, or more detailed information please refer to Colorado Department of Revenue publications, the Colorado Revised Statutes, or contact the Fair Share/Discovery Section directly.
The Colorado Department of Revenue has obtained information that resulted in a Notice of Deficiency that was sent to you. The reason for this assessment, and the documentation required to resolve the matter is varied. Please contact the Fair Share/Discovery Section for information specific to your assessment.
Email: fairshare@spike.dor.state.co.us
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| 6530 | Fair Share/Discovery: Adjustments Unreported Income | |||||||||||||
All data presented here is for general information purposes only. For specific, or more detailed information please refer to Colorado Department of Revenue publications, the Colorado Revised Statutes, or contact the Fair Share/Discovery Section directly.
Under Reported Income The Colorado Department of Revenue issued this notice based on the information received from the IRS per section 6103 (d) of the Internal Revenue code. Specifically, the IRS listed the income that was not reported on your federal income tax return. The source of income may include wages, interest and dividends, gaming, self-employment, forgiveness of debt, etc.
Protest: The type of unreported income will determine how you should protest the tax assessed. Some typical protest scenarios follow:
If you have questions or concerns, please see who to contact below.
Email: fairshare@spike.dor.state.co.us
Shirley Stevens, Section Manager Lisa Gould, Operations Manager |
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| 6630 | Fair Share/Discovery Section Estimated Tax: Payment/Credit discrepancy | |||||||||||||
This project identifies taxpayers whose individual or corporate estimated income tax payments do not equal the estimate tax credit claimed on the state income tax return. Research is completed to locate missing payments or posting errors on the Colorado Department of Revenue (DOR) accounting systems in an effort to balance the account. Unfortunately, we are not always successful in our efforts. When DOR is unable to balance the account utilizing all available resources, an assessment may be issued.
Protest: If the taxpayer disagrees with the notice of deficiency or letter concerning the estimated tax payments and over claimed credits, the individual or corporation is required to respond with supporting documentation validating the estimated tax payments, Common documentation may include:
The following are typical adjustment actions that may be taken separately, or in combination, in an effort to balance the account:
For more information regarding estimated tax payments, visit the DOR Web site at www.TaxColorado.com FYIs; Income Tax; and reference FYI Income 51, "Estimated Income Tax," www.TaxColorado.com Forms; Forms by DOR number; and reference DOR Form 104EP - 112EP.
Estimated Tax Payments/Credits Non-Refund FAQs
If you have questions or concerns, please see who to contact below.
Shirley Stevens, Section Manager Lisa Gould, Operations Manager |
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| 6730 | Fair Share/Discovery: No Income Tax Return Reflected On The Departments Records | |||||||||||||
The main function of this unit is to ensure that all Colorado residents, full, part-year, and nonresidents, and/or all taxpayers with Colorado source income are in compliance and paying the appropriate state tax obligation. This is accomplished by comparing Federal income tax information, 1099, and/or W-2 information, with state tax records to identify taxpayers and their income tax liability on the state level.
FREQUENTLY ASKED QUESTIONS Topics for you to choose:
If you have questions or concerns, please see who to contact below.
Shirley Stevens, Section Manager |
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| 6830 | Fair Share/Discovery Section: No Income Tax Return Reflected On The Departments Records | |||||||||||||
The main function of this unit is to ensure that all Colorado residents, full, part-year, and nonresidents, and/or all taxpayers with Colorado source income are in compliance and paying the appropriate state tax obligation. This is accomplished by comparing Federal income tax information, 1099, and/or W-2 information, with state tax records to identify taxpayers and their income tax liability on the state level.
FREQUENTLY ASKED QUESTIONS Topics for you to choose:
If you have questions or concerns, please see who to contact below.
Shirley Stevens, Section Manager |
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| 6930 | Fair Share/Discovery Section: Notice | |||||||||||||
All data presented here is for general information purposes only. For specific, or more detailed information please refer to Colorado Department of Revenue publications, the Colorado Revised Statutes, or contact the Fair Share/Discovery Section directly.
The Colorado Department of Revenue has obtained information that resulted in a Notice of Deficiency that was sent to you. The reason for this assessment, and the documentation required to resolve the matter is varied. Please contact the Fair Share/Discovery Section for information specific to your assessment.
Email: fairshare@spike.dor.state.co.us
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| 7320 | Fair Share/Discovery Section: No Income Tax Return Reflected On The Departments Records | |||||||||||||
The main function of this unit is to ensure that all Colorado residents, full, part-year, and nonresidents, and/or all taxpayers with Colorado source income are in compliance and paying the appropriate state tax obligation. This is accomplished by comparing Federal income tax information, 1099, and/or W-2 information, with state tax records to identify taxpayers and their income tax liability on the state level.
FREQUENTLY ASKED QUESTIONS Topics for you to choose:
If you have questions or concerns, please see who to contact below.
Shirley Stevens, Section Manager |
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| 7430 | Fair Share/Discovery Section: Tax on Special Purchases | |||||||||||||
With few exceptions, all tangible personal property sold or used within the boundaries of Colorado is subject to taxation. If the tax is collected by a dealer and remitted to the Colorado Department of Revenue on behalf of the buyer, the tax is referred to as Sales Tax. If no tax was collected and remitted by the seller, the tax becomes the responsibility of the buyer and is known as Consumer Use Tax. Both taxes are a compliment to each other and it is rare for both taxes to apply to the same purchase. However, a single item can be subject to either tax several times throughout its usefulness. The previous sales/use tax rate was 3% until it changed to 2.9% on January 1, 2001.
Click the links below for information about your assessment and how to protest it:
Shirley Stevens, Section Manager |
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| 7530 | Fair Share/Discovery Section: Notice | |||||||||||||
All data presented here is for general information purposes only. For specific, or more detailed information please refer to Colorado Department of Revenue publications, the Colorado Revised Statutes, or contact the Fair Share/Discovery Section directly.
The Colorado Department of Revenue has obtained information that resulted in a Notice of Deficiency that was sent to you. The reason for this assessment, and the documentation required to resolve the matter is varied. Please contact the Fair Share Section for information specific to your assessment.
Email: fairshare@spike.dor.state.co.us
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| 7630 | Fair Share/Discovery Section: Voluntary Disclosure Assessment | |||||||||||||
The mission of the Discovery Unit is to ensure that all corporate taxpayers doing business in the State of Colorado are registered in the state, collecting taxes that they are obligated to collect, and are paying the taxes that they are obligated to pay. The Discovery Unit takes a two pronged approach to the problem of non-complying taxpayers.
If a company has not yet been contacted by the department or another state or the Multistate Tax Commission, that company can take advantage of the Colorado Voluntary Disclosure Program. That program allows taxpayers to come forward and enter into an agreement with the department to pay taxes covering a three or four year period and avoid the payment of penalty and/or penalty interest.
Once a company has been identified by the Discovery Unit as a taxpayer doing business in Colorado that has not properly collected or paid tax, it will still allow the company to come forward and register through the voluntary disclosure program paying tax, interest, penalty, and penalty interest, though half of the of penalty interest may be waived. The department will still only require a three or four year look back period, depending on the type of tax.
If a company still refuses to acknowledge that it has nexus with the state, an auditor will be assigned to audit the taxpayer and establish whether or not the taxpayer has nexus. In this case, all applicable tax, penalties, and interest will be assessed for as far back as the taxpayer has been doing business in the state. Discovery Unit address:
Shirley Stevens (303) 205-8292 ext. 5250 |
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| 7830 | Fair Share/Discovery Section: Invalid or Unproven Colorado Capital Gain Subtraction | |||||||||||||
All data presented here is for general information purposes only. For specific, or more detailed information please refer to Colorado Department of Revenue publications, the Colorado Revised Statutes, or contact the Fair Share/Discovery Section directly.
Colorado Source Capital Gain Modification The Colorado Department of revenue was not able to substantiate the modification claimed on your state return.
An inquiry letter was previously mailed to you to request information to validate your entitlement to the modification claimed. If no response was received within the allotted time, the modification was disallowed and a Notice of Deficiency was issued for the additional tax due. If you do not agree with this action, you may protest the assessment by submitting the following documentation:
For additional information regarding this modification please refer to FYI Income 15.
If you have received a notice of deficiency for tax years 2000 or 2001 contact us.
Linda Evans, Supervisor Geff McDaniel, Lead Worker
Email: fairshare@spike.dor.state.co.us
Shirley Stevens, Section Manager |