What this notice is about We previously sent you a CP63 notice informing you we're holding your refund until we receive one or more unfiled tax returns. Because we received no reply to our previous notice, we have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others. What you need to do File your tax return immediately, or Accept our proposed assessment by signing and returning the Response Form, or Call us if you think you don't have to file. Remember, if you received an IRS-issued identity protection personal identification number (IP PIN) due to identity theft, you must include the IP PIN on the tax return, as directed, when you send it to us. If you're filing a joint return, include each spouse's IP PIN. You may want to Use the income information we sent with the notice, along with other income you received to prepare your return. File your return to claim expenses and deductions you're entitled to. To receive a refund, you must file the return within three years of the due date for the specific tax year. Review collection procedures for taxpayers filing and/or paying late for what happens when you don't file a tax return. Review your records and make sure you filed all your prior returns. Download copies of prior year tax returns and products. Check to see that you have enough money withheld from your paycheck to pay your taxes. Our Tax Withholding Estimator can help. Learn more about your payment options if you owe additional taxes on your return. Learn more about payment plans and installment agreements. Learn more about an Offer in Compromise. Frequently asked questions What should I do if I disagree with the notice? Call us at the toll-free number listed on the top right corner of your notice. Please have your paperwork ready when you call. If you prefer, you can write to us using the notice's Response Form and return address listed. Where do I send my return? Attach the Response Form and send the return to the address listed on the notice. What should I do if I've just filed my tax return? You don't have to do anything if you filed your tax returns within the last twelve weeks. What should I do if I didn't file my tax return or it's been more than twelve weeks since I filed it? Complete the Response Form from your notice. Check the name, Social Security number (or taxpayer identification number) and tax year on your notice. Make sure they match the name, number, and year on the return. Sign, date and mail a copy of the tax return with the Response Form, to the address listed on the notice. If you file a joint return, your spouse must also sign and date the return. What happens if I can't pay the full amount I owe when I file my return? You can make a payment plan with us. If you owe tax on any return(s) you file, we'll use your refund to help pay it. Tips for next year File your return on time. Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file. Reference tools Publication 1, Your Rights as a Taxpayer PDF Publication 5, Your Appeal Rights PDF Publication 505, Tax Withholding and Estimated Tax PDF Publication 594, The IRS Collection Process PDF Publication 4134, Low Income Taxpayer Clinic List PDF Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments PDF Notice 609, Privacy Act Notice PDF 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.
