- Evaluates all incoming protests for compliance with laws regarding protests and appeals;
- Decides if an individual has a legitimate protest; and
- Pursues collection of any unprotested assessments during the time another assessment is being protested.
- Determines whether there is a risk that the taxpayer is unable to pay the liability or likely to fail to do so. If the Section determines that there is a substantial risk, a taxpayer may be asked to:
- Pay the outstanding assessment;
- Furnish a surety bond; or
- Furnish a letter of credit to stay collection.
If the Division requests surety and the taxpayer fails to furnish a security bond, the Division can file a Certificate of Debt and, when appropriate, issue a “Finding of Responsible Person.”