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Contents of This Notice - Page 1 of 1

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:

  • Report each tax liability (not your deposits) on the ROFT liability schedule.
  • Verify that the total amount reported on your ROFT liability schedule equals your total tax liability shown on your return.
  • Do not show negative amounts on the ROFT liability schedule. If a prior period tax adjustment results in a decrease in your tax liability, apply the decrease to the corresponding tax liability amount on the ROFT liability amounts on the ROFT liability schedule.
  • If you are required to follow the semi-weekly deposit schedule, then you must list your tax liability amounts for each day in a month rather than listing just the total for each month.

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:

  • 2% for deposits made 1 to 5 days late.
  • 5% for deposits made 6 to 15 days late.
  • 10% for deposits made 16 or more days late, but within 10 days of the date of the first notice we sent you asking for the balance of tax due.
  • 10% for deposits made at unauthorized financial institutions.
  • 10% for amounts subject to electronic deposit requirements but not deposited using EFTPS.
  • 15% for amounts unpaid more than 10 days after the date of the first notice we sent you asking for the balance of tax due.

Contact Information

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.)

Enclosure:
«appropriate form #»

Declaration

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.

Print Your Name and Title

Signature

Date

Telephone Number

Best Time to Call

Page Last Reviewed or Updated: 12-Mar-2014