Assessments based on a return

The filing of a return by an individual constitutes an assessment with respect to the tax, penalty, and interest reported on the return. If an individual has not previously filed an original return for the tax period, the tax due may be assessed at any time the individual files a return. If a taxpayer fails or refuses to file any required return, the Department may, at any time, file a return on the taxpayer’s behalf with such information as may be available, and assess the resulting tax. The assessment based on the return filed by the Department is as good and sufficient as an assessment based on a return filed by the individual. In general, an amended return that reports and assesses any additional tax due must be filed within four years of the filing of the original return.