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CP 2000 Sample Contents Page 9

Contents of This Notice - Page 9 of 10   Previous Page        Next Page
Penalty & Interest Charges
Penalties
 

FAILURE-TO-PAY PENALTY - IRC SECTION 6651(a)

If tax as shown on your return as filed is more than your original or adjusted payments, we may charge a Failure-to-Pay Penalty.  We will figure the penalty from the due date of the return to the date the tax is paid.  We will bill you for this amount at a later date.  The bill may reflect the amount as unpaid interest.  This is because payments received are applied in the following order: tax, penalties, and then interest.

Interest Charges
 

INTEREST PERIOD - IRC SECTION 6601

We are required by law to charge interest on unpaid tax from the due date of the tax return to the date the tax is paid in full.  The law requires that interest continue to be charged on the unpaid balance, including penalties, until paid in full.

For More Information About Your Penalty & Interest Charges
 

DETAILED PENALTY/INTEREST COMPUTATION

If you require a detailed penalty or interest computation for this notice, please call the toll-free telephone number listed on page 1.

Additional Information
 

FORMS, SCHEDULES, OR ASSISTANCE AVAILABILITY

If you need forms or schedules to respond to this notice, you may get them by:

· Visiting local offices and some public libraries.
· Calling 1-800-TAX-FORM (1-800-829-3676), or.
· Visiting the IRS Web site at www.irs.gov.

If you have questions about this notice you may:

· Call the telephone number provided on the notice.
· Visit your local Taxpayer Assistance Center or Low Income Clinic (refer
   to www.irs.gov for locations), or 
· Obtain professional assistance (Attorney, Certified Public Accountant,
  Enrolled Agent, Tax Preparer/Practitioner, etc).

 

CP2000 (Rev.11/2004)

Page Last Reviewed or Updated: 30-Apr-2013