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 Pay the amount due shown on the notice. 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? If you don't have reasonable cause for filing late, mail your payment with a copy of the notice. Will my organization be subject to additional penalties and interest? If you don't pay the amount due by the due date on the notice, we'll charge interest and additional penalties may apply. 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. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.
