What this notice is about
This notice is a reminder that you owe a balance on one of your tax accounts. You received this notice because we haven't received your payment or a response to the previous notice requesting you pay this balance.
What you need to do
- Read your notice carefully. It explains how much you owe, when your payment is due, and your payment options.
- Pay the amount you owe by the due date shown on the notice.
- Make a payment plan if you can't pay the full amount you owe.
- Contact us if you disagree by calling the toll-free number shown on your notice.
You may want to
Request an appeal under the Collection Appeals Program (CAP) before collection action takes place by following the instructions on your notice.
View this notice and manage your communication preference online
Sign in to your Online Account to:
- View and download this notice
- Go paperless for certain notices
- Get email notifications for new notices
Frequently asked questions
Pay the amount you owe by the due date shown on the notice. You can quickly and easily pay your balance online or mail us your payment in the envelope we sent you. Please include the bottom part of the notice to make sure we correctly credit your account.
If you can't pay the whole amount now, you may qualify for a payment plan (including installment agreements) by applying online through our online payment agreement application. Or you can mail us a Form 9465, Installment Agreement Request.
If you disagree with the changes, call us immediately at the toll-free number shown on your notice. Please have your supporting paperwork (such as cancelled checks, amended return, etc.) ready when you call.
If you don't pay the amount due, make payment arrangements, or contact us at the toll-free number on your notice, we can file a notice of federal tax lien. A lien is a public notice to your creditors that the government has a right to your interests in your current assets and any assets you acquire after we file the lien; it can affect your ability to get credit.
In addition, interest will accrue on the unpaid amount and additional penalties may apply.
Yes, we charge interest on underpayments of any outstanding balance until the amount is paid in full. See the "Your bill summary" section on your notice for the total interest charged.
Yes, you'll receive a Failure to Pay penalty. You can call us at the toll-free number on your notice if you can't pay the full amount or you can apply online for a payment plan. Contact us by your payment's due date, and depending on your situation, we may be able to remove the penalty.
You'll need to file Form 1040-X, Amended U.S. Individual Income Tax Return PDF.
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).
- You may qualify for help from a Low Income Taxpayer Clinic.
- If you didn’t receive a letter or notice, use Let us help you.