What this notice is about As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You may be due a refund, have no balance, or owe money on your taxes as a result of these changes. What you need to do Read your notice and audit report carefully ― these will explain why you owe money on your taxes. Pay the amount owed by the date on the notice's payment coupon. Make payment arrangements if you can't pay the full amount you owe. Contact us if you disagree with the change(s) we made. Correct the copy of your tax return that you kept for your records. Frequently asked questions What should I do if I disagree with the changes you made? If you've information relevant to your audit that we've not already considered and you've not already paid your bill in full, you may request an Audit Reconsideration. Refer to Publication 3598, What You Should Know About the Audit Reconsideration Process PDF for additional information. If you've already paid the amount due in full, you must file a formal claim using Form 1040-X, Amended U.S. Individual Income Tax Return PDF. If you don't have additional information to provide, but you disagree with the results of your audit, you may appeal your case to the Appeals Office of the IRS. Refer to Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don’t Agree PDF for additional information. What happens if I can't pay the full amount I owe? You can arrange to make a payment plan with us if you can't pay the full amount you owe. Am I charged interest on the money I owe? If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date. Will I receive a penalty if I can’t pay the full amount? Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty. Can I set up a payment plan? Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement. There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card. What if I need to make another correction to my account? You'll need to file Form 1040-X, Amended U.S. Individual Income Tax Return. What if I have tried to get answers and after contacting IRS several times have not been successful? Call Taxpayer Advocate Service at 877-777-4778 or for TTY/TDD 800-829-4059. The changes you have proposed are the result of actions by my spouse that I knew nothing about. Am I responsible for paying this bill? You may qualify for innocent spouse relief. To request relief, you must file Form 8857, Request for Innocent Spouse Relief PDF no later than 2 years after the date on which the IRS first attempted to collect the tax from you. Refer to Publication 971, Innocent Spouse Relief PDF for additional information. Helpful information Publication 3498-A, The Examination Process (Examinations by Mail) PDF Form 9465, Installment Agreement Request PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Reference tools Publication 1, Your Rights as a Taxpayer Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
