What this notice is about We made changes to your excise tax return because we found a miscalculation. You now have a balance due. What you need to do Read your notice carefully. It will explain why you owe. Compare the figures on the notice with your excise tax return. Contact us within 10 days of the date of your notice if you disagree with the changes we made. If you agree with our changes, correct the copy of your excise tax return that you kept for your records. Pay the amount you owe by the due date on the notice. If you can’t pay the full amount you owe, contact us to make payment arrangements. You can apply online for a payment plan (including installment agreements). Frequently asked questions How can I find out what caused my tax return to change? Call us at the toll-free number listed on your notice for specific information about your tax return. What should I do if I disagree with the changes you made? Call us at the toll-free number listed on the top right corner of your notice or write to us within 10 days of the date of the notice. We may be able to reverse the changes. What happens if I can't pay the full amount I owe? You can request a payment plan with us. Call us at the toll-free number on your notice to talk about payment options. Am I charged interest on the money I owe? Not if you pay the full amount you owe by the 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 call us at the toll-free number on your notice if you can't pay the full amount due because of circumstances beyond your control. If you contact us by the due date of your payment, we may be able to remove the penalty, depending on your situation. Tips for next year Consider filing your excise taxes electronically. Filing online can help you to avoid mistakes. Please visit our web site for electronic filing options. Helpful information Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds) Publication 594, The IRS Collection Process PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Herramientas de referencia Publicación 1 (SP), Derechos del Contribuyente Tema 651, Avisos: qué debe hacer Tema 653, Avisos y fracturas de IRS, multas y cargos por intereses Lista completa de formularios e instrucciones tributarios (en inglés) ¿Necesita ayuda? Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para inspeccionar y/o recibir su información tributaria confidencial. Puede ser elegible para recibir la ayuda gratuita del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés). Verifique si reúne los requisitos para recibir la ayuda de una Clínica para Contribuyentes de Bajos Ingresos. Puede solicitar una copia de su carta o aviso en braille o en letra grande (en inglés). Si no puede encontrar lo que necesita en línea, llame al número de teléfono en su carta o aviso.
