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Understanding your CP34 notice

 

What this notice is about

This notice is to inform you that the pause on collection activity during your incarceration and for 180 days after your release has ended. It also serves as a reminder that you have an unpaid balance on one of your tax accounts. 

Your balance includes the original amount owed, interest, and any applicable penalties (outside the temporary suspension period). We’ll continue to charge interest and any applicable penalties until you pay the balance due in full. 

What you need to do

Read your notice carefully. It explains how much you owe and your payment options.

Pay your unpaid balance. Interest and applicable penalties will stop accruing once the balance is paid in full. You can pay your balance online and receive instant confirmation of your payment.

If you are unable to pay the full amount, pay as much as you can now to reduce additional penalties and interest. You may also:

If you have an outstanding balance for another tax year, we'll continue to apply any refunds to that balance until it’s paid in full, even if you have a payment plan.

You may want to

Create or login to your Online Account to:

  • View your balance   
  • Make and view payments
  • View or create payment plans
  • Access tax records

Frequently asked questions

The amount you owe is shown on your notice. However, your balance may have changed since the notice was issued due to daily interest. To view your current balance, view your Online Account. 

You can apply for a payment plan if you can't pay the full amount you owe. Once you complete your online application you will receive immediate notification of whether your payment plan has been approved. 

You may also Consider an offer in compromise (OIC) or request a temporary collection delay if you’re experiencing financial hardship.

If you had an installment agreement or payment plan before your captivity, it may still be in place, or it may need to be updated. The easiest way to check the status of your payment plan is to:

  • Visit IRS.gov/Account to view your balance, payment history, and agreement details
  • Use the Online Payment Agreement tool at IRS.gov/OPA to review, reinstate, or revise your plan

If you’re unable to access your account online, you can call us at the toll-free number shown on your notice for assistance.

If your installment agreement or payment plan defaulted while in captivity:

  • You may be able to reinstate or request a new payment plan using the Online Payment Agreement tool at IRS.gov/OPA
  • If you can’t pay the full amount, pay what you can now to reduce additional interest and penalties
  • You may also qualify for other options, such as:

If penalties were applied outside the suspension period, you may request penalty relief due to reasonable cause.

A Notice of Federal Tax Lien may still be in place if it was filed before your captivity. A lien protects the government’s interest in your property when you have unpaid taxes. 

Here’s what you can do:

  • Check your account at IRS.gov/Account to confirm your balance and lien status
  • If you pay your balance in full, the IRS will release the lien
  • Call us at the toll-free number on your notice for assistance. 

We charge interest on any outstanding balance until the amount is paid in full. Interest accumulates daily, so the longer you wait to pay, the more interest we add to your account. Visit IRS.gov/Interest for more information. 

We normally have to charge penalties by law. But, because you were being held captive, we didn't charge those penalties while you were captive and for 180 days after you were released. However, you may be charged a failure to pay penalty or failure to deposit penalty, depending on what you owe. 

To the extent penalties apply outside of the suspension period, we might be able to waive or lower those penalties due to reasonable cause. To learn more, visit IRS.gov/Penalties.

If you believe your tax account was affected by identity theft, we’re here to help you resolve it. Identity theft can happen when someone uses your personal information to file a tax return or access your IRS account without your permission. 

If this may apply to you, take the following steps as soon as possible:

  • Report identity theft to the IRS by visiting IRS.gov/IdentityTheft and completing Form 14039, Identity Theft Affidavit, if needed
  • Review your IRS online account at IRS.gov/Account to check for any unfamiliar activity, balances, or filings
  • Respond to any IRS notices you received, as they may include specific instructions related to suspicious activity
  • Call the toll-free number shown on your notice if you need help or have questions about your situation

Once we receive your information, we’ll work to secure your account, verify your identity, and correct any issues. While we review your case, collection activity may be paused. For more information and step-by-step guidance, visit IRS.gov/IdentityTheft.

Call the toll-free number shown on your notice if you have questions or need help understanding your notice or your options. 

You can also visit Assistance for hostage and wrongfully detained taxpayers | Internal Revenue Service for additional information. 

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