What this notice is about We made changes to your tax return because we found a miscalculation. Your balance due changed as a result. What you need to do Read your notice carefully. It will explain why you owe. Compare the figures on the notice with your tax return. Contact us within 60 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 return that you kept for your records. Pay the amount you owe by the date on the notice's payment coupon. Contact us to make payment arrangements if you can't pay the full amount you owe. 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 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 at the address on the contact stub within 60 days of the date of the notice. We may be able to reverse the change to your account. However, if you’re unable to provide additional information that justifies a reversal, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within 5-6 weeks to fully explain the audit process and your rights. What happens if I disagree and I don't contact you within 60 days? You’ll lose your right to appeal our decision before you pay the tax. To dispute the changes, you must pay the tax and then file a claim for refund. You must submit the claim within 3 years of the date you filed the tax return, or within 2 years of the date of your last payment for this tax. 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 or learn more about payment plans. Am I charged interest on the money I owe? Not if you pay the full amount you owe by the due date on the payment coupon. 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 taxes electronically. Filing online can help you avoid mistakes. Review your return for accuracy before mailing it to us. Helpful information Publication 15, (Circular E), Employer's Tax Guide Publication 505, Tax Withholding and Estimated Tax Publication 594, The IRS Collection Process PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Form 9465, Installment Agreement Request 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.
