What this notice is about We made changes to your excise tax return because we believe there was a miscalculation. You now have a balance due of less than $1. What you need to do Read the notice carefully. Compare the figures on the notice with your excise tax return. Contact us within 30 days of the date of your notice if you disagree with the changes we made. Correct the copy of your excise tax return that you kept for your records if you agree with our changes. You don’t have to pay if you owe less than $1. Frequently asked questions How can I find out what caused my tax return to change? Call us at the toll-free number listed on the top right corner of your notice for specific information about your tax return. What should I do if I disagree with the changes you made? Call us at the toll-free number listed on the top right corner of your notice or write to us within 30 days of the date of the notice. We may be able to reverse the changes. Tips for next year Review your return for accuracy before mailing it to us. Helpful information About Form CT-1, Employer’s Annual Railroad Retirement Tax Return Publication 15 (Circular E), Employer's Tax GuidePDF Publication 594, The IRS Collection ProcessPDF Notice 746, Information About Your Notice, Penalty and InterestPDF Paying Your Taxes Reference tools Publication 1, Your Rights as a Taxpayer Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions 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). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.