It’s a pain in the ass. I had to deal with this for our little league, when the state decided circa 2009 that some sales tax filing was missing from 1977. It w

It’s a pain in the ass. I had to deal with this for our little league, when the state decided circa 2009 that some sales tax filing was missing from 1977. It was a trivial amount that had ballooned to 5 figures with fees, penalty and interest. Fortunately the league had a long standing banking relationship and we were sort of able to assert that a payment was made. But in the end, only loud complaints to legislators settled the matter.