A notice of outstanding liability may be issued for one of the following reasons:
- The Department of Revenue has calculated an amount due from the tax return greater than what has been reported by the taxpayer.
- A tax return was filed after the due date.
- The payment is less than the amount of tax due.
To resolve the outstanding liability, you can make your payment in TNTAP.
If you do not understand why you received a notice of outstanding liability, please contact the Taxpayer Services Division at 800-342-1003 (in-state) or 615-253-0600.