A Statement of Account includes all unpaid liabilities for which DOR has already sent the taxpayer a Notice of Assessment. The Statement of Account may include a Demand for Payment section showing balances that remain unpaid after the due date of recent Notices of Assessment. If any amount remains unpaid 10 days after the demand is made, and the taxpayer has not disputed the assessment, DOR may begin to use enforcement remedies to collect the tax owed. A demand penalty will also be added to the account at this point in the collection process. 

Sample Statement of Account pdf format of Statement of Account - sample