If you receive a payment plan in instalments with the Department of Revenue and you do not comply with any of the conditions, the department must take legal action to immediately impose the collection of the tax. If you are not eligible for a payment plan through the online payment tool, you can still pay in installments. As long as the NCDOR has not collected the 20% recovery fee before the implementation of the agreement, it cannot collect it for the duration of the agreement. If they implement the royalty before the agreement, the balance of the debt reflects the 20% recovery tax. For the duration of the agreement, ncdor applies any tax refunds or lottery winnings you receive to your debt. If you believe you qualify for low-income taxpayer status, but the IRS has not identified you as a low-income taxpayer, please read Form 13844: Application for Reduced User Fees for Instalment Payment Contracts PDF for a guide. Applicants must submit the form to the IRS within 30 days from the date of their instalment contract to ask the IRS to reconsider their status. Internal Revenue Service PO Box 219236, Stop 5050 Kansas City, MO 64121-9236 You and ncdor are subject to strict requirements. You, the taxpayer, must comply with the agreement by filing and paying for all of your tax returns for the duration of the agreement. You must also list a current account or active savings account in the contract forms and allow ncdor to generate scheduled payments directly from your account. If you miss the scheduled payments or if a payment is refunded by your bank to NCDOR, the agreement is late. You must pay and submit the estimated income taxes on time, while ensuring that you enter your correct registration status and the number of permitted exceptions you have on your Form NC-4s. You must provide all other information that NCDOR may provide.
This information may include checks on your finances for the duration of the agreement. The taxable person is not obliged to reply to this communication. . . .