Important information regarding the notice you have received from the City of Cleveland Central Collection Agency (CCA)
Dear City of Athens Taxpayer:
The City of Athens Income Tax Department has contracted with the City of Cleveland Central Collection Agency (CCA) to obtain Federal income tax information to identify residents who have not filed or may owe income taxes to the City of Athens. You have received an audit notice from CCA because a comparison of IRS records indicated that you have filed a Federal Income Tax Return but not a City of Athens Income Tax Return. As the City of Athens is a Non-Mandatory filing City, you may have been exempt from filing. However, you will still need to supply the requested information to CCA in order to update their records.
You must respond in writing to CCA within thirty (30) days of the date on the notice, even if you reported a loss on your Federal income tax return or believe that you don’t have a filing responsibility to the City of Athens. Fill out the form located on the back of the notice and enclose a copy of all pertinent Federal tax returns and all Federal W-2 forms. Use the envelope provided with the notice to return your response to CCA.
Because Federal law prohibits the City of Athens from having access to IRS information, the City of Athens will not be able to assist you with questions related to this notice. All questions and correspondence you have regarding the audit notice must be directed to the CCA auditor indicated on the notice.
To help you determine if you are responsible for paying Athens City income taxes, a complete listing of taxable and non-taxable income is provided below. If you discover you have, in fact, received taxable income for which you have not previously filed a City of Athens income tax return, contact the CCA auditor listed in the notice for information on additional documents you may need to complete to determine your City of Athens income tax liability. If your entire tax liability was met through employer withholding, check the corresponding box on the letter and return it to CCA with copies of the requested years W-2’s.
All tax returns (including documentations, federal schedules, copies of W-2’s, or 1099’s) and payments must be remitted directly to CCA. All documentation should be mailed to Central Collection Agency, Division of Taxation, 205 W Saint Clair Avenue, Cleveland, OH 44113-1503. For information on how payments are made and/or questions, you can contact CCA, at 1-877-878-8587 or online. CCA has provided a name of an Auditor in their Special Audit Department on the enclosed letter. Please feel free to contact this Special Auditor directly with any questions.
PLEASE DO NOT IGNORE THIS NOTICE. Failure to resolve this matter may result in legal action, including criminal or civil charges for failure to file any missing tax filing and/or failure to pay any outstanding balance due. Thank you for your prompt attention.
Below I have provided important tax related links and a chart for taxable and non-taxable income for your review.
| Taxable Income
|| Nontaxable Income
|Wages / salaries reported on a W-2||Wages / salaries reported on a W-2 earned while working within city limits||Interest or Dividend Income|
|Stock options||1099 misc. income||Welfare benefits|
|1099 misc. income, bonuses, stipends, and tips||Rentals located inside the city limits||Social Security & pensions|
|Commissions, fees, and other earned income||Director fees performed inside the city limits||Unemployment benefits|
|Sick pay||Partnership income from partnerships located within city limits||Worker's Compensation|
|Rental and royalty income||Stock options received as compensation earned by nonresidents within the city limits||Proceeds of insurance and annuities|
|Business and partnership income||Sub S corporation & corporations located in the city, taxed on the percentage of allocated income||Alimony and child support|
|Sub S corporation and corporations income||Business income from businesses located and/or operating within the city, can be allocated if operating in multiple jurisdictions||Income of individuals under 18 years of age|
|Estates and trust income||Capital gains|
|Ordinary gains reported on Federal 4797||Housing allowance for clergy|
|Director fees||Intangible income|
|Lottery and gambling winnings
||Military pay: Active, Reserve, and OH National Guard|
CCA Frequently Asked Questions
City of Athens Sample Letter
Second and Final Request Sample Letter
Power of Attorney Form
Disclaimer: This list is not all-inclusive. If you have income that is not addressed by the provided list, please call the Athens City Income Tax Department at (740) 592-3337.
Note: The information contained in this website is for general information purposes only. The information is provided by the City of Athens and while we strive to keep the information up to date and correct, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information, services, or related graphics contained on the website for any purpose. Any reliance you place on such information is therefore, strictly at your own risk.