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. Reference tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions 도움이 필요하십니까? 귀하를 대신해 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없는 경우 통지서 및 서신 상단에 기재된 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면 전화 상담을 이용하십시오. 스스로 과징금 문제를 해결할 수 없는 경우 IRS내 독립기관인 납세자 보호 서비스에 문의하십시오.