If you have a balance on your tax account, you’ll get a notice letting you know how much you owe, when it’s due, and how to pay.

If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and act to set up a payment plan or discuss other ways to pay off your balance. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS.

If your notice indicates you have missing tax returns, file the missing returns as soon as possible. See Filing Your Taxes for more information on how to file your return.

You didn’t file your tax return timely, or you filed your return without paying the balance due, or the IRS determined that your return had a balance due and that balance has not been paid yet.

As a result, you have a balance on your tax account.

This notice is being sent to you to let you know how much you owe, when it is due, and how to pay and/or that you need to file your missing tax returns.

The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.

If it’s from the IRS, the notice will have instructions on how to respond. If you want more details about your tax account, you can order a transcript. Also, review your notice or letter to see if there is a specific website link to visit for additional information. This is usually located at the end of the notice or letter.

If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree

• I Got a Notice From the IRS  
• I Need Help Resolving My Balance Due 
• I Can’t Pay My Taxes 
• Taxpayers have the right to pay no more than what they owe