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Individuals may review account information, including all liabilities by visiting the Personal Income Tax e-Services Center at

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A taxpayer who applies for tax amnesty forfeits all future appeal rights for liabilities paid through the Tax Amnesty program.In order to participate in the Tax Amnesty program, a taxpayer must agree to withdraw any administrative or judicial appeal of the liability eligible for tax amnesty.However, a taxpayer does not need to withdraw all appeals in order to participate in the Tax Amnesty program.If you are eligible for the Tax Amnesty program, but choose not to participate, a 5% non-participation penalty will be added to your balance due and you may be subject to other enforcement actions.