What this notice is about We received a payment from you, but we couldn’t determine the correct form or tax year to apply it to. What you need to do If we applied the payment correctly, there is nothing you need to do. You don’t need to contact us. If we applied the payment incorrectly, let us know where we should apply the payment. Call us at the toll-free number on the top right corner of your notice or write to us at the address on the notice. You may want to Learn more about paying your taxes electronically. If you don't have access to the internet, call the Electronic Federal Tax Payment System (EFTPS) Customer Service at 800-555-4477 (or 303-967-5916, if you’re calling from outside the country). Frequently asked questions What do I say when I call the IRS? Mention that you received a CP108 notice and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call. What should I do if I disagree with the changes you made? If you disagree, contact us at the toll-free number listed on the top right corner of your notice. What if I need to make another correction to my account? You'll need to file an amended tax return. What if I have tried to get answers and after contacting IRS several times have not been successful? The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that can help protect your taxpayer rights. TAS can offer you help if your tax problem is causing a hardship, or you've tried but haven't been able to resolve your problem with the IRS. If you qualify for TAS assistance, which is always free, TAS will do everything possible to help you. For more information, visit the TAS website or call 877-777-4778 (TTY/TDD 800-829-4059). 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.
