I was a director of a not for profit organisation (club) up until 2006. I recently put in for a tax refund only to find the refund was posted against an integrated account. The ATO advised me it was for directors penalties dating back to my period there. I explained to the ATO for the better part of the last 10 years, I have annually lodged returns, had them all paid back to me. It's only now they tell me this debt was re-activated from been uneconomical to collect to active. I have never seen a notice from the ATO for any debt... I did say if there was one, why did they not pursue this debt with the directors since my tenure as it was a (club) debt. they had no answer other to say I am personally liable for the debt despite been another 7 directors on the board. Can the ATO re-open debts without notification? It's been more than 4 weeks since my initial call and they told me they need to reconcile the account, to which they have not done so. Any help please.