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; prepares and distributes tax forms and instructions to individuals and businesses necessary to complete Individual, Partnership, Fiduciary, Limited liability and Employer tax returns; collects and maintains a records of employer payments into accounts setup for employee withholding and individual accounts setup for estimated tax payments; Assess individual taxpayers for failure to file tax returns and adjust tax return for math errors and tax law errors; maintain a record of tax, penalty and interest owed on individual and withholding accounts. Notifies taxpayers of any delinquent on deficient tax amounts; transfer accounts to Legal and Collection Sections for additional activity; provides administrative procedure and revenue estimate impact statements for all proposed legislation; provides administrative support for purchasing, personnel action, budgeting and inventory control of section personnel and equipment.