I owed over $1K in back Oklahoma state taxes and received a " final notice" from a law firm in OKC back in late September. I didn't have the cash so I filled out the coupon and sent the Law firm a 1099-A and the coupon. I received a certified letter from the Oklahoma Tax Commission. I now owe $0 in taxes. However, they did send a bill for $88 for late fees and penalties. Success!!