The ME-1 form is which type of notice?

• A. Initial tax authorization notice
• B. Final tax assessment notice
• C. Lien release notice
• D. Appeals decision notice

Answer: (A)

ME-1 is the initial tax authorization notice that formally gives the tax authority permission to begin collection actions on a liability. It marks the start of the collection process, not the final amount or a resolution of the case. The final tax assessment notice comes later when the amount due is determined, a lien release notice is issued after a lien is satisfied or no longer in effect, and an appeals decision notice communicates the outcome of a formal challenge. So the ME-1’s role is to authorize the start of collection activities.