CP 207 Sample Contents
Why Are We Contacting You?
We're contacting you because we did not receive an acceptable Record of Federal Tax (ROFT) liability section with your Form «appropriate #» for tax period ending «tax year». You must complete and return the enclosed «appropriate #», so that we can validate the timeliness of your required tax deposits against your actual tax liability amounts and dates permanent part of your return. We will use it to adjust our record of your return. Please have the appropriate person sign the declaration at the end of this notice, then send us the signed notice with the completed ROFT liability schedule.
How Can I Ensure The Corrected ROFT Is Accepted?
Follow the steps below when completing the enclosed ROFT liability schedule:
What Happens If I Fail To Respond?
If we don't hear from you by «date», we'll figure an averaged penalty and send you a bill using the information available to us. The averaged penalty is figured by distributing your total tax liability equally throughout the tax period. When deposits and payments are applied against the averaged tax liability amounts that were equally distributed, they will be considered late. This is because the dates and amounts of the averaged liabilities, when figured by the IRS, will always differ from your actual liability amounts and incurred dates. The averaged liability amounts not deposited timely or properly will be charged at the penalty rates shown below:
If you have any questions about this letter, you may call the number at the top of the first page of this letter.
For tax forms, instructions and information visit www.irs.gov. (Access to this site will not provide you with your specific taxpayer account information.)
Under the penalties of perjury, I declare that I have examined the form identified in this letter, including any accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. I understand this declaration and these statements will become a permanent part of my return.