What this notice is about A restitution-based assessment was made under Internal Revenue Code (IRC) Section 6201(a)(4), in accordance with the court's restitution order. The amount due is based on the amount of restitution you were ordered to pay. What you need to do Pay the amount of restitution due directly to the court. Include a copy of your notice with your payment. The court will send us those payments and we will apply your payment against the amount due. If you can’t pay the amount due in full, you must meet the court-ordered payment schedule. Make your payment to the court by the due date on your notice to avoid an extension of your probation or further collection actions. What you need to know You may receive another notice requesting payment for civil tax liabilities for the same tax period(s). Receiving another notice does not relieve you of your responsibility to comply with the sentencing court's order and this criminal restitution notice. Continue to send criminal restitution payments to the court. Those payments will also be credited against your civil tax liability for the same tax periods, if applicable. Frequently asked questions Why is interest being charged to the restitution-based assessment? Interest is only charged if it was included in the Court order or if the restitution itself included interest. My tax return for this year was audited. Why are you also assessing the court-ordered restitution? We're required to make an assessment for all court-ordered restitution payable to the IRS. Both the civil assessment and the restitution-based assessment modules will be linked to ensure you only pay the underlying tax liability once. What do I have to do? Pay the amount due shown on the notice to the court. Include a copy of this notice when making a payment to the court. What happens if I don't pay? Your probation may be extended, or the court may take further action. Who should I contact? If you have any questions, call the number provided on your notice. Make sure to have your notice on hand if you call. Helpful information 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.
