General Instructions
The Office of the Taxpayer Advocate (OTA) is an independent division within the North Carolina Department of Revenue. The mission of the OTA is to instill confidence and integrity in the administration of North Carolina's tax laws by ensuring taxpayers are afforded their rights as stated in the Taxpayer's Bill of Rights.
 
As a section of The Office of the Taxpayer Advocate, The Identity Theft Team promptly responds to taxpayers who have been affected by identity theft impacting their tax returns. The team collaborates with other Divisions within the Department to address issues such as offsets, garnishments and other forms of auto attachments adversely affecting the taxpayer.
 
When to Use This Form
Use this form if you are experiencing any of the following:
  • You are a victim of identity theft and believe the incident is affecting your tax records

  • You are a victim of identity theft and believe you may be at risk for future impact to your tax account

  • You are a potential victim of identity theft and believe you may be at risk for future impact to your tax account
 
When Not to Use This Form
Do not use this form for any of the following:
  • To request OTA to intercede during an audit
  • To request the status of a refund
  • To stop or protract collection activity
  • To request a review of a tax notice or a reduced/denied refund (File Form NC-242, Objection and Request for Departmental Review)
  • To request a waiver of taxes, penalties or interest
  • To request a change in North Carolina's tax laws for individual situations
  • To answer questions regarding tax assessments (Call the phone number listed on the tax notice)
  • To request an Offer-in-Compromise
  • To seek legal or tax return preparation advice
Specific Instructions
Daytime Telephone Number - Enter a telephone number where you can be contacted during normal business hours.
 
Email Address - We may contact you by email if we're unable to reach you by telephone. We will not use your email address to discuss the specifics of your case.
 
Tax Type - Enter the tax type (for example, individual income tax, corporate tax, sales tax, etc.) that relates to this request.
 
Tax Year(s)/Period(s) - Enter the quarterly, annual, or other tax period(s) that relates to this request.
 
Describe the Tax Problem You Are Experiencing - Enter any detailed information necessary to describe the tax problem you are experiencing as a result of the identity theft.
 
Power of Attorney - If you choose to have a representative act on your behalf, you must complete form Gen-58, Power of Attorney. Include the power of attorney form when you submit this form.
 
Where to File
Send your completed Form NC-TA/IT and any required attachments to:
 
By Mail
NC Department of Revenue
Office of the Taxpayer Advocate
514 Daniels Street #409
Raleigh, NC 27605
 
By Fax
(919) 715-4139