What this notice is about You received this notice because we haven’t heard from you and you still have an unpaid balance for your Employer Shared Responsibility Payment (ESRP). What you need to do Read your notice carefully. It explains how much you owe, when your payment is due, and your payment options. Pay the amount you owe by the due date shown on the notice. Make a payment plan if you can't pay the full amount you owe. Contact us if you disagree by calling the toll-free number shown at the top of your notice. You may want to View information pertaining to your tax account. Learn more about your payment options and how to make a payment arrangement. See our ESRP Question and Answers and sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations. Visit Affordable Care Act and HealthCare.gov. Frequently asked questions What is the notice telling me? This notice is your second reminder that you still owe a balance for your ESRP. You received this notice because we haven’t received your payment or a response to previous notice(s) requesting you pay this balance. What do I have to do? Pay the amount you owe by the due date shown on the notice. You can quickly and easily pay your balance online or mail us your payment in the envelope we sent you. Please include the bottom part of the notice to make sure we correctly credit your account. If you can't pay the whole amount now, you may qualify for a payment plan (including installment agreements) by applying online through our Online Payment Agreement Application. You can also mail us an Installment Agreement Request. How much time do I have? You must pay the entire balance by the due date shown on your notice to avoid additional interest. What happens if I don't pay or respond to this notice? If you don't pay the amount due, make payment arrangements, or contact us at the toll-free number on your notice, we may file a Notice of Federal Tax Lien if we haven't already done so. A tax lien is a public notice to your creditors that the IRS has a right to your interests in your current assets and any assets you acquire after we file the lien; it can affect your ability to get credit. Who should I contact? If you have any questions about this notice, call us at the toll-free number shown on your notice by your payment due date to speak to a customer service representative. What if I don't agree or have already taken corrective action? If you don't agree, contact us immediately to discuss your matter with a customer service representative. We'll do our best to assist you. If you have already paid this liability or arranged to pay it with an Installment Agreement, you should still call us at the toll-free number shown on your notice to make sure your account reflects the actions you've taken. Herramientas de referencia Publicación 1 (SP), Derechos del Contribuyente Publicación 594 (sp), El Proceso de Cobro del IRS PDF Publicación 1660 (SP), Derechos para la Apelación de Cobros PDF Aviso 746, Información Sobre su Aviso, Multas e Intereses PDF Pago de impuestos Lista completa de formularios y publicaciones tributarios (en inglés) ¿Necesita ayuda? Puede autorizar a alguien para comunicarse con el IRS en su nombre. Vea si califica para recibir ayuda de una Clínicas para Contribuyentes de Bajos Ingresos. Si no puede encontrar lo que necesita en línea, llame al número del IRS que se indica en la parte superior de su carta o aviso. Si no recibió una carta o aviso, utilice la asistencia telefónica. Si no puede resolver la multa por su cuenta, comuníquese con el Servicio del Defensor del Contribuyente, una organización independiente dentro del IRS.