This IRS notice is a second reminder about an unpaid balance on one of your tax accounts. It explains the amount the IRS says is due, asks for payment by the date on the notice, and lists payment options.
What to have in front of you
- The notice, including the amount, due date, and phone number.
- Any previous notices about the balance.
- Details of any corrective action you have already taken.
- The envelope the IRS sent, if you plan to mail a payment.
Read the notice and check the due date
The IRS says it sent this reminder because it has not received a payment or a response to its previous notice or notices requesting payment of the balance.
Read your notice carefully. It explains the amount the IRS says is due, when payment is due, and your payment options. Use the due date printed on your own notice.
The IRS says the entire balance must be paid by that date to avoid additional penalties and interest. If you have questions about the notice, the IRS says to call the toll-free number on it by the payment due date. You can speak with a customer service representative.
Options for responding
The IRS lists several ways to address the notice. These include paying, applying for a payment plan, calling about a disagreement, and requesting an appeal.
Pay online or by mail
The IRS says you can pay the balance online. You can also mail a payment using the envelope sent with your notice.
If you mail a payment, include the bottom part of the notice. The IRS asks you to include it so the payment is correctly credited to your account.
Your notice explains the amount the IRS says is due and the available payment options. Check those details along with the due date.
Apply for a payment plan
If you cannot pay the whole amount now, the IRS says you may qualify for a payment plan, including an installment agreement.
You can apply online through the IRS online payment agreement application. You can also mail an installment agreement request. The IRS lists Form 9465, Installment Agreement Request, among its reference tools.
The IRS also provides information about payment options and how to make a payment arrangement. You can review that information along with your notice.
Call if you disagree
If you disagree with the notice, the IRS says to contact it immediately. Call the toll-free number on the notice to discuss the matter with a customer service representative.
Keep the notice in front of you during the call. It has the amount, due date, and number the IRS asks you to use. You can also refer to any previous notices about the balance.
Call if you already took corrective action
If you have already taken corrective action, the IRS says you should still call the toll-free number on the notice. The call is to make sure your account accurately reflects the actions you have taken.
Have the details of those actions in front of you. You can discuss them with the IRS representative along with the information in your notice.
Request an appeal
The IRS says you can request an appeal under the Collection Appeals Program, also called CAP, before collection action takes place. Follow the instructions on your notice to request an appeal.
What the IRS says may happen
The IRS says it may file a Notice of Federal Tax Lien if it has not already done so and you do not pay the amount due, make payment arrangements, or contact the IRS at the toll-free number on your notice.
The IRS describes a tax lien as a public notice to creditors that the IRS has a right to your interests in your current assets and assets you acquire after it files the lien. The IRS says a lien can affect your ability to get credit.
Help and information
You can view information about your tax account. You can also authorize someone to contact the IRS on your behalf or see whether you qualify for help from a Low Income Taxpayer Clinic.
The IRS lists Publication 1, Your Rights as a Taxpayer, and Notice 746, Information About Your Notice, Penalty and Interest, as reference tools. If you cannot find what you need online, call the IRS number at the top of your notice or letter.
You can also paste the letter into the Clarify Help box on the home page.
Where this comes from
IRS: What this notice is about.