A Texas Notice of Deficiency (Sample) is a legal document issued by the Texas Comptroller of Public Accounts (CPA). It informs the recipient that there is an outstanding balance due on taxes, fees, or other liabilities owed to the State of Texas. It provides the taxpayer with the amount owed, the due date, and the penalty and interest applied if not paid by the due date. Furthermore, it also provides instructions on how to pay the amount due. There are two types of Texas Notice of Deficiency (Sample): the Notice of Tax Deficiency and the Notice of Fee Deficiency. The Notice of Tax Deficiency is issued for unpaid taxes due to the State of Texas. The Notice of Fee Deficiency is issued for unpaid fees due to the State of Texas. Both notices provide the taxpayer with the amount owed, the due date, and the penalty and interest applied if not paid by the due date. They also provide instructions on how to pay the amount due.