IMPORTANT! YOU HAVE MORE TIME TO MAKE YOUR PAYMENT Due to the challenges of the ongoing Coronavirus Disease 2019 (COVID-19) Pandemic, we were unable to mail the notice included in this envelope on the date listed on the notice. In addition, the date on the notice by which you are asked to pay may have already passed by the time you receive it. Do not be concerned about these dates. You have additional time to pay the amounts shown on your notice to avoid incurring additional liabilities. A. If the amount due on your notice is for an income, gift, estate, or Form 990-PF or Form 4720 excise tax return that was due on or after April 1, 2020 and before July 15, 2020, (such as a Form 1040 normally due April 15, 2020), the Treasury Department and the IRS postponed the deadline for making your payment to July 15, 2020. If the amount due (as provided on your notice) is not paid by July 15, 2020, penalty and interest will begin to accrue after July 15, 2020. To avoid penalty and interest, pay the amount due by July 15, 2020. B. If the amount due on your notice is for a return that was due before April 1, 2020, or an employment or excise tax return due on or after April 1, 2020, you will not be charged additional penalty or interest if you pay the amount due (provided on your notice) by July 10, 2020. If you have questions about the enclosed notice, visit the website listed there or contact us at the number listed there. For more information, visit www.irs.gov/coronavirus or contact us at the number listed in the enclosed notice.