It is not practical to attempt to document every possible scenario that might arise concerning such fees. When in doubt, see your lead or supervisor. The fee is charged to the taxpayer only once for the liability, irrespective of the number of open tax years involved. If a new liability posts to an existing account that already has a collection fee, then the taxpayer will not be assessed an additional fee. However, if the taxpayer s account closes by payment in full or application of credits, and a new tax liability is incurred, then the taxpayer will be assessed a new fee when the account enters the involuntary cycle.
Due process is necessary before the taxpayer owes the fee.
FE Cost Recovery Fee - A filing enforcement fee charged by the department to any person who fails to file a required tax return in response to a legal demand to file. For instance, if the taxpayer has an open assessment and receives a PA for an additional year, then the taxpayer will be assessed an additional FE fee for that year.