What this notice is about You are receiving this notice because our records indicate that you did not timely file Form 8872, Political Organization Report of Contributions and Expenditures, for the period on the notice. What you need to do If you believe that your Form 8872 was filed timely or that reasonable cause exists for your failure to file the form timely, please complete and sign the page of the notice providing an explanation and mail it to the IRS address at the top of the notice. Frequently asked questions Should I include a payment if I did not file timely or do not have reasonable cause? We will notify you if we select your report for examination. Do not include any payments at this time. Reference Tools Publication 1, Your Rights as a Taxpayer 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.