What this notice is about We charged you a Trust Fund Recovery Penalty (TFRP) for not paying employment or excise taxes. What you need to do Read your notice carefully. It will explain your amount due, due date, and payment options. Make your payment by the due date. Go to our payments page for more about your payment options. Frequently asked questions Why was I assessed this penalty? We charged you the TFRP for willfully failing to collect, account for, or pay employment or excise taxes. Find additional information for Employment Taxes and the Trust Fund Recovery Penalty (TFRP). What happens if I can't pay the full amount I owe now? You can apply online for a payment plan (including installment agreements). What happens if I don’t respond to this notice? Interest will continue to accrue until the balance is paid. 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 amount after that date. What should I do if I disagree with the notice? To contest the penalty, you must: Pay the portion of the TFRP attributable to one employee (i.e., the withheld tax for one employee) for each quarter the penalty was charged if the TFRP is based on employment taxes, or Pay the portion of the TFRP attributable to one transaction for each quarter the penalty was charged if the claim relates to a TFRP for excise taxes, AND File a claim for refund on Form 843, Claim for Refund and Request for Abatement PDF, for each quarter at issue. To suspend collection of the penalty, you must file your claim for refund and make the applicable payment. You must also post a bond with us for one and a half times the balance owed (the penalty amount minus any payments made). Helpful information Publication 15, (Circular E), Employer's Tax Guide PDF 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 Publication 17, Your Federal Income Tax Full list of tax forms and instructions 需要協助嗎? 您可以授權某人(英文)代表您向國稅局聯絡。 請查看您是否符合從低收入納稅人協助中心(英文)獲得協助的資格。 如果您無法在線上找到您需要的資訊,請撥打您的通知或信件上方的國稅局號碼。如果您未收到信件或通知,請使用電話協助。 如果您無法自行解決罰款,請聯絡 IRS 內部的獨立組織——納稅人權益維護服務處。