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Individual Income Tax

The Individual Income Tax Section is responsible for technical assistance to the tax community in the interpretation of Individual, Partnership, Fiduciary and Limited Liability Company tax codes and regulations; preparing and distributing tax forms and instructions to individuals and businesses necessary to complete Individual, Partnership, Fiduciary, Limited liability and Employer tax returns; collecting and maintaining a records of employer payments into accounts set up for employee withholding and individual accounts set up for estimated tax payments; Assessing individual taxpayers for failure to file tax returns and adjust tax return for math errors and tax law errors; maintaining a record of tax, penalty and interest owed on individual and withholding accounts. Notifying taxpayers of any delinquent on deficient tax amounts; transfering accounts to Legal and Collection Sections for additional activity; providing administrative procedure and revenue estimate impact statements for all proposed legislation; providing administrative support for purchasing, personnel action, budgeting and inventory control of section personnel and equipment.