What this notice is about We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due. What you need to do Read the notice carefully. Compare the figures on the notice with your tax return. Contact us within 10 days of the date of your notice if you disagree with the changes we made. Correct the copy of your tax return you kept for your records if you agree with our changes. Pay the amount you owe by the payment due date on the notice. Contact us to make payment arrangements if you can’t pay the amount you owe. Learn about payment options. You may want to Download copies of the following materials (if they weren’t included with your notice): Instructions for Form 2290 PDF, for a Form 2290, Heavy Highway Vehicle Use Tax Return, filing. Instructions for Form 706 PDF, for a Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, filing. Instructions for Form 709 PDF, for a Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, filing. Form 730, Monthly Tax Return for Wagers PDF, for general instructions on your Form 730 filing. Form 11-C, Occupational Tax and Registration Return for Wagering PDF, for general instructions on your Form 11-C filing. Frequently asked questions How can I find out what caused my tax return to change? Call us at the toll-free number on your notice for specific information about your tax return. What should I do if I disagree with the changes you made? If you disagree, call us at the toll-free number on your notice or write to us at the address on the contact stub within 10 days of the date of the notice. We can reverse the change to your account if your response provides additional information that justifies a reversal. If you agree with the change, pay the balance due or make payment arrangements by the payment due date on the notice. What happens if I can't pay the full amount I owe? You can request a payment plan if you can’t pay the full amount you owe. Learn more about payment options. Am I charged interest on the money I owe? We don’t charge interest if you pay the full amount you owe by the payment due date on the notice. However, interest accrues on the unpaid balance after that date. Will I receive a penalty if I can't pay the full amount? Yes, you will receive a late payment penalty. You can contact us at the toll-free number on your notice if you can’t pay the full amount due because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty. Tips for next year Consider filing your taxes electronically. Filing online can help you avoid mistakes. Review your return for accuracy prior to mailing it to us. Helpful information Trucking Tax Center Publication 559, Survivors, Executors, and Administrators PDF Publication 947, Practice Before the IRS and Power of Attorney PDF Publication 594, The IRS Collection Process PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Reference tools Publication 1, Your Rights as a Taxpayer Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
