Yeah, some of the state revenue agencies move very quickly. NY claimed to have sent a notice (prior to their rather good online system they have today) and 14

Yeah, some of the state revenue agencies move very quickly. NY claimed to have sent a notice (prior to their rather good online system they have today) and 14 days later they had taken the money. Recently I've noticed a lot of very small bills originating from adjustments on years-old returns. These are things that probably should be disputed, but they are coming in at $100-$200, which is far less that I'd pay someone to research for even an hour. Here's my question: if the revenue department is going to make rounding-error level adjustments, why don't they just send me an advance tax bill, with all of the calculations that I can verify, and I'll just pay it?