Individual Income Tax

The Individual Income Tax Section is responsible for technical assistance to the tax community through interpreting 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 records of employer payments into accounts set up for employee withholding and individual accounts set up for estimated tax payments; assessing individual taxpayers for failing to file their tax returns and adjusting tax returns 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 delinquencies on deficient tax amounts; transferring accounts to Legal and Collection Sections for additional activity; providing administrative procedure and revenue estimate impact statements for all proposed legislation; and providing administrative support for purchasing, personnel action, budgeting and inventory control of section personnel and equipment.