What this notice is about We believe you have miscalculations on your return. The changes we made resulted in a balance due. What you need to do Compare the figures on your tax return with the figures on the notice. Make the changes to your copy of your tax return for your records. Pay the total amount due shown on the notice or call us before the payment due date to make payment arrangements. Allow enough time for mailing your payment (if you decide not to pay electronically) to avoid additional charges of penalties and interest. Contact us in writing within 60 days if you don’t agree with the changes. Frequently asked questions What if I don’t agree with the changes? Contact us within 60 days in writing. We’ll review your information and reverse the changes we made to your account if you can show we made a mistake. What if I don’t have documentation to justify the reversal of changes? We will forward the case for audit. The auditor will contact you within 5 to 6 weeks to fully explain the process. What if I can’t pay the full amount by the due date? Pay as much as you can now and contact us at the number on the notice to discuss payment options. Reference Tools Publication 1, Your Taxpayer Rights Publication 5027, Identity Theft Information for TaxpayersPDF Full list of tax forms and instructions Need Help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter.