The Department of Taxation mailed to numerous taxpayers computer-generated letters assessing a penalty for underpaying estimated net income tax. These letters can be identified by the "Form CNIT-15L" designation on the bottom of the page.
RE: Letters Assessing Penalty for Underpayment of Estimated Income Tax
Some taxpayers have received these letters by mistake although:
If situation (2) above applies, it is sufficient for a taxpayer or preparer to write "Form N-210 (or N-220) attached to 1995 return" and send the letter back to us at the address written on the letter.
The Department has reprogrammed its computer system so that such letters should not be generated in the future. We regret any inconvenience caused by the issuance of these letters.
RAY K. KAMIKAWA
Director of Taxation