What this notice is about The amounts shown on your information returns differed from the amounts shown on your employment tax returns. As a result of this discrepancy, you owe an additional amount. What you need to do Read your notice carefully. It will explain why you owe money on your taxes. Pay the amount you owe by the date on the notice’s payment coupon. If you can’t pay the full amount, call the number listed on the notice to make a payment arrangement. If you disagree with the changes we made, contact us within 30 days from the date of your notice. Frequently asked questions How can I find out what caused my tax return to change? Call the number listed in your notice or write to the address listed in the notice for specific information about your tax return. What should I do if I disagree with the change you made? Call us at the number listed in the notice or write to us at the address listed in the notice. Be prepared to provide supporting correspondence or documents to show why you disagree. What happens if I can't pay the full amount? You can arrange a payment plan with us if you can’t pay the full amount. Will I receive a penalty if I can't pay the full amount? Yes, we will charge you a late payment penalty. Your notice explains how we calculate that penalty. Helpful information Form 9465, Installment Agreement Request Notice 746, Information About Your Notice, Penalty and Interest PDF Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions Need help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.