The Notice of Assessment (NOA) is a bill that is sent when DOR determines that a taxpayer owes a tax liability to the Commonwealth. The liability may be the result of an audit, a late and/or unpaid return or an error on a return.
A taxpayer has 30 days to respond to the NOA by paying the amount due in full, applying for a monthly payment agreement, or appealing the tax bill. If the taxpayer does not respond to the NOA a Demand for Payment will be sent to the taxpayer.
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