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 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.
