What this notice is about CP233J notifies you of changes to your Employer Shared Responsibility Payment (ESRP). What you need to do Read your notice carefully. It explains your due date, amount due, and payment options. Learn more about your payment options and how to make a payment arrangement. You may want to See our ESRP Question and Answers and sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations. Frequently asked questions What is the ESRP? Under the Affordable Care Act’s (ACA) employer shared responsibility provisions, certain employers (called applicable large employers or ALEs), must either offer minimum essential coverage that is “affordable” and that provides “minimum value” to their full-time employees (and their dependents), or potentially make an employer shared responsibility payment to the IRS. Are ESRPs subject to lien/levy procedures? ESRP payments, if assessed, are subject to lien/levy and will be collected in the same manner as other assessments. Will I be charged interest on the amount due? Interest will be charged on any outstanding balance until the amount is paid in full. What happens if I can't pay the full amount I owe now? See if you may be able to set up a payment plan through our Online Payment Agreement Application. Additional information For more information, a list of resources is available on the ACA Information Center for Applicable Large Employers (ALEs) webpage. Reference Tools Publication 1, Your Rights as a Taxpayer PDF Form 9465, Installment Agreement Request PDF Information Reporting by Employers on Form 1094-C and Form 1095-C 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.