What this notice is about We are trying to collect unpaid balances on your account. What you need to do Visit IRS.gov/payments to pay your balance in full. Use the payment voucher on the letter to mail in full payment. Set up a streamline payment agreement using the Online Payment Agreement application. You may want to Review this notice with your tax preparer. Contact Taxpayer Advocate Service (TAS) if you’re experiencing an economic hardship or need help in resolving problems. You can reach TAS at 877-777-4778 or TTY/TTD 800-829-4059. Frequently asked questions Why am I receiving this letter? You have an outstanding balance that we’re trying to collect. If you’re unable to pay the balance in full, you may qualify to make payments with an installment agreement. How much will it cost to set up an agreement? You can view the available payment plan options and cost online. Can I appeal the balance due? Refer to your notice for information about requesting a collection due process hearing and see our Collection due process FAQs page for more information. Helpful information If you’re unable to pay, learn more about how to submit an offer in compromise or how to temporarily delay the collection process. 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.