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Mailing Demand Notices to Limited Liability Companies, Limited Partnerships, and Limited Liability Partnerships

Purpose of bulletin

To inform staff that beginning August 2010, the Filing Enforcement Section will start mailing Demand for Tax Returns to Limited Liability Companies, Limited Partnerships, and Limited Liability Partnerships.

Background

This is the third and final phase of our business entity nonfiler expansion, which was part of the 2007 and 2008 tax gap augmentation. The two previous phases included using Federal Forms 1098, 1099, and K-1 data as new income sources for business entity nonfilers.

Additional information

Notices of Proposed Assessments will be sent to taxpayers that do not file or provide information showing they do not have a filing requirement. We anticipate mailing the first notices between October and December 2010.

Taxpayer inquiries

Taxpayers can call our automated line at 866.204.7902, Monday through Friday, 8 a.m. to 4:30 p.m., except state holidays.

They may also fax information to 916.843.6169.