What this notice is about We received a payment from you but we couldn’t determine the correct form or tax year to apply it to. What you need to do If we applied the payment correctly, there is nothing you need to do. You don’t need to contact us. If we applied the payment incorrectly, let us know where we should apply the payment. Call us at the toll-free number on the top right corner of your notice or write to us at the address on the notice. You may want to Learn more about paying your taxes electronically. If you don't have access to the internet, call the Electronic Federal Tax Payment System (EFTPS) Customer Service at 800-555-4477 (or 303-967-5916, if you’re calling from outside the country). Frequently asked questions What do I say when I call the IRS? Mention that you received a CP108 notice and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call. What should I do if I disagree with the changes you made? If you disagree, contact us at the toll-free number listed on the top right corner of your notice. What if I need to make another correction to my account? You'll need to file an amended tax return. What if I have tried to get answers and after contacting IRS several times have not been successful? You may qualify for Taxpayer Advocate assistance (TAS). Call them at the number located on your notice for TAS. Reference Tools Publication 1, Your Rights as a Taxpayer PDF Full List of tax forms and instructions Need Help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter.