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What this notice is about
We sent you this notice because we charged you a civil penalty.
What you need to do
- Read your notice carefully ― it explains your due date, amount due, and payment options.
- Contact us if you disagree.
You may want to
Pay online or by mail with a check.
Pay your penalty in full to stop future penalties and interest from adding up.
Learn more about how to make a payment plan.
You can get certain notices and letters in your online account.
Frequently asked questions
What happens if I can't pay the full amount I owe now? (added Jan. 29, 2026)
See if you may be able to set up a payment plan through our Online Payment Agreement Application or call us at the free number on your notice.
What should I do if I disagree with the notice? (added Jan. 29, 2026)
Call us at the toll-free number on your notice. Have your paperwork (such as canceled checks, amended return, etc.) ready when you call.
Am I charged interest on the money I owe? (added Jan. 29, 2026)
Not if you pay the full amount you owe by the notice payment due date. However, interest adds up on the unpaid amount after that date.
Helpful information
- Publication 594, The IRS Collection Process PDF
- Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs on Information Returns PDF
- Offer in Compromise Pre-Qualifier Tool
- Form 9465, Installment Agreement Request PDF
- Notice 746, Information About Your Notice, Penalty and Interest 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.