What this notice is about We received your individual income tax return claiming an Elective Payment Election (EPE) that is subject to an automatic reduction. What you need to do No action is required. Frequently asked questions Can I appeal the decision to reduce my refund? (added May 2, 2024) Reduction in the amount of your refund is required per the Balanced Budget and Emergency Deficit Control Act of 1985, as amended and can’t be appealed. Helpful information See FY 2024 effect of sequestration on Inflation Reduction Act of 2022 (IRA) Elective Payment Elections (EPE) for more information. 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.
