NPRC Studies & Recommendations

Electronic Notice File Process

The Electronic Notice File Process (“e-Notice”) is an application that enables an agency to furnish an authorized tax provider (“provider”) a file containing data elements from notices and a PDF of the notices. The file is created when notices are generated to be sent to the affected taxpayer. The e-Notice File includes a copy of the notice sent to the taxpayer and is not a substitute of the notice sent to the taxpayer if required by state statute. This process enables the authorized provider to expedite the resolution of notices and relieves the taxpayer of the burden of manually transmitting notices to their provider. A similar process has been used by the IRS for many years to transmit notice information to providers for their clients.

The e-Notice File process allows expedited resolution which improves tax compliance in many areas. For example, 1) for notices reflecting an out of balance, it reduces the number of subsequent notices and reduces or eliminates forced collection cases due to less handling and quicker resolution; 2) for notices regarding filing frequency or deposit changes, it ensures the change is updated in the provider’s system to prevent electronic filing rejects, late deposits and penalty notices.