Extract data from tax assessment notices

A tax assessment notice is the document a revenue authority issues to state what it has decided a taxpayer owes, and it is not the return the taxpayer filed. Where a corporate tax return or a 1040 is the taxpayer's own declaration, the assessment writes back with the authority's figure, usually after a field examination or a mismatch against third-party information reports. The New York State Department of Taxation and Finance, HM Revenue and Customs, and the German Finanzamt each issue these on their own letterhead, restating the tax period, the assessed taxable income, the base tax, and any penalties and interest, then fixing a payment due date and, separately, an appeal deadline that runs on its own clock. The arithmetic has to tie, and the two dates decide what options remain. An assessment for tax period 2024 issued to Harborline Logistics Inc. by the New York State Department of Taxation and Finance might raise total taxable income to 1,250,000 USD after allowing 150,000 USD of deductions, arrive at total tax due of 87,500 USD, add 12,500 USD of penalties and interest, and demand a total of 100,000 USD by 2026-08-15, while the appeal deadline of 2026-08-30 is the date an objection must be filed by. The assessment basis, whether a routine audit, an amended return, or an information-report mismatch, tells the taxpayer why the number changed, and a reference to a prior notice signals that this is a corrected or supplementary assessment rather than a first one. Read against the assessment schema, the notice yields the taxpayer identity, the assessing authority, the assessed income, the tax due, the penalties, and both deadlines as fields, while the income categories, the tax calculation, the penalties, and any installment schedule stay as tables. Once structured, a notice showing 87,500 USD in tax and 12,500 USD in penalties totalling 100,000 USD loads into a compliance tracker, so the finance team reads the assessed figure, the payment status, and the appeal window from fields rather than a scanned letter. Figures are captured exactly as written, and no tax or legal advice is offered.

What gets extracted from tax assessment notices

How extraction works for tax assessment notices

An assessment notice reaches a team as a stamped letter, a portal PDF, or a scanned enclosure with audit worksheets, and the authority's figure sits next to the taxpayer's original numbers in a layout that changes by jurisdiction. Classification routes the notice to the tax-assessment model held in the Field Registry, which separates the taxpayer identity and the assessing authority from the assessed income, the tax due, and the penalties. The total_amount is verified to equal total_tax_due plus penalties_and_interest, so a 100,000 USD demand is checked to foot from 87,500 USD of tax and 12,500 USD of penalties rather than trusted. The income_categories, tax_calculation, and penalties_and_adjustments tables come back as distinct structures, the assessment_basis and any amended_assessment_reference are captured so a corrected notice is not mistaken for a first one, and the due_date and appeal_deadline parse to ISO 8601 so the objection window is legible. Confidence scores and pixel-region pointers accompany each figure in line with DIN SPEC 91491, so a tax manager can open the penalties table and land on the exact charge before deciding whether to pay or appeal.

Sample extraction

A state tax assessment notice with an audit-adjustment schedule

{
  "document_number": "ANY-2024-778213",
  "document_date": "2026-07-01",
  "tax_period": "2024",
  "taxpayer.name": "Harborline Logistics Inc.",
  "taxpayer.identifier": "47-2210053",
  "taxpayer.address": "480 Canal Street, Albany, NY 12207, USA",
  "assessment_authority": "New York State Department of Taxation and Finance",
  "assessment_basis": "field_examination",
  "total_taxable_income": 1250000,
  "deductions_allowed": 150000,
  "total_tax_due": 87500,
  "penalties_and_interest": 12500,
  "total_amount": 100000,
  "currency": "USD",
  "due_date": "2026-08-15",
  "appeal_deadline": "2026-08-30",
  "payment_status": "unpaid",
  "note": "Assessed income 1,250,000 USD less deductions 150,000 USD; tax 87,500 USD + penalties and interest 12,500 USD = total 100,000 USD",
  "income_categories": [
    {
      "income_category": "Wages",
      "reported_amount": 800000,
      "assessed_amount": 800000,
      "adjustment": 0
    },
    {
      "income_category": "Self-employment",
      "reported_amount": 300000,
      "assessed_amount": 360000,
      "adjustment": 60000
    },
    {
      "income_category": "Capital gains",
      "reported_amount": 80000,
      "assessed_amount": 90000,
      "adjustment": 10000
    }
  ],
  "tax_calculation": [
    {
      "calculation_step": "Adjusted taxable income",
      "base_amount": 1100000,
      "rate_or_factor": "assessed income less deductions",
      "calculated_amount": 1100000
    },
    {
      "calculation_step": "Assessed tax",
      "base_amount": 1100000,
      "rate_or_factor": "graduated schedule",
      "calculated_amount": 87500
    }
  ],
  "penalties_and_adjustments": [
    {
      "penalty_type": "late_filing",
      "reason": "Return filed after statutory deadline",
      "base_for_calculation": 87500,
      "rate_or_percentage": "5.7%",
      "penalty_amount": 5000
    },
    {
      "penalty_type": "accuracy_related",
      "reason": "Underreported self-employment income",
      "base_for_calculation": 87500,
      "rate_or_percentage": "5.0%",
      "penalty_amount": 4375
    },
    {
      "penalty_type": "interest",
      "reason": "Interest accrued to notice date",
      "base_for_calculation": 87500,
      "rate_or_percentage": "3.6%",
      "penalty_amount": 3125
    }
  ],
  "payment_schedule": [
    {
      "installment_number": 1,
      "due_date": "2026-08-15",
      "amount": 50000,
      "payment_method": "ACH debit"
    },
    {
      "installment_number": 2,
      "due_date": "2026-09-15",
      "amount": 50000,
      "payment_method": "ACH debit"
    }
  ]
}

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