What this notice is about We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money. What you need to do Read your notice carefully. It will explain how we used the refund and how much you still owe. Contact us if you disagree. You may want to Do the following if you can't pay the full amount you owe: make a payment plan learn more about how to make a payment plan continue making payments if you already have a payment plan learn more about how to submit an Offer in Compromise Download the following material that may be helpful: Form 9465, Installment Agreement RequestPDF Publication 594, The IRS Collection ProcessPDF Form 656-B, Offer in Compromise BookletPDF Frequently asked questions What should I do if I disagree with the notice? Call us at the toll-free number on the top right corner of your notice. Please have your paperwork (cancelled checks, amended return, etc.) ready when you call. What happens if I can't pay the full amount I owe? You can start a payment plan with us when you can't pay the full amount you owe. How can I start a payment plan? Call us at the toll-free number on the top right corner of your notice to talk about payment plans or learn more about them. Tips for next year Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file. Herramientas de referencia Publicación 1 (SP), Derechos del Contribuyente Tema 651, Avisos Tema 653, Avisos Lista completa de formularios e instrucciones tributarios (en inglés) ¿Desea ayuda? Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para inspeccionar y/o recibir su información tributaria confidencial. Puede ser elegible para recibir la ayuda gratuita del Servicio del Defensor del Contribuyente (TAS). Verifique si reúne los requisitos para recibir la ayuda de una Clínica para contribuyentes de bajos ingresos. Puede solicitar una copia de su aviso o carta en braille o en letra grande (en inglés). Si no puede encontrar lo que necesita en línea, llame al número de teléfono en su aviso o carta.