Compliance Information

One of the roles of the Department of Revenue is to promote tax compliance and ensure everyone follows Tennessee tax laws. This section of our website has useful information covering the following topics. Click on the subject in the column on the left to read more about each area:

  • Request an Informal Conference: The informal conference process is available to any taxpayer that has received a proposed assessment of tax. Read more about how to request an informal conference on this page.
  • Voluntary Disclosure: A Voluntary Disclosure Agreement is a written agreement between the Department and a potential taxpayer.  Among other things, this agreement allows the taxpayer to resolve any prior tax liability and register to pay tax for future periods.
  • Tax Delinquencies: If you receive a notice that you owe money to the Department of Revenue, it is extremely important to contact us immediately in order to avoid collection actions.  You can also read more about our collection procedures and payment plans here.
  • Taxpayer Bill of Rights:  State law protects certain rights that you, as a taxpayer, have. You can read more about these rights on this page.
  • Retail Accountability Program: In an effort to ensure a level playing field, the Department of Revenue is constantly monitoring sales tax collected and remitted from all businesses. The purpose of the Retail Accountability Program is to ensure the sales tax retailers collect is submitted to the state to finance services provided to Tennesseans.