What this notice is about We’re banned from claiming the Earned Income Tax Credit (EIC) in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, we disallowed the EIC for your current tax year. What you need to do You don’t need to do anything for the tax year under audit. You may want to Review this notice with your tax preparer. Review the rules for claiming EIC. Call us for assistance at the toll-free telephone number listed in the top right corner of your notice. Frequently asked questions What do I need to send? If you believe we incorrectly applied the ban, you must provide documentation to show that you didn't intentionally disregard the EIC rules for the year we imposed the ban. Can I file my tax return while being audited? Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest. Helpful information Publication 596, Earned Income CreditPDF Publication 970, Tax Benefits for EducationPDF Publication 972, Child Tax CreditPDF Publication 3498-A, The Examination Process (Audits by Mail)PDF Publication 3598, The Audit Reconsideration ProcessPDF Tips for next year If you are banned from claiming the EIC, you won’t be allowed to claim the credit until the year stated on your notice. Reference Tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions 是否需要帮助？ 您可以授权他人（英文）代表您自己联系国税局。 查看一下您是否有资格获得低收入纳税人诊所的帮助（英文）。 如果在网上找不到您所需的内容，请拨打您的通知或信函顶端的国税局电话号码。倘若您在网上未能找到所需信息，请拨打通知或信函顶部的国税局电话号码。倘若您未收到信函或通知，请使用电话协助。 如果您不能自行解决罚款问题，请联系纳税人辩护服务处，这是国税局内部的一个独立机构。
