An official website of the U.S. Govt
A payment was removed that was erroneously applied to your account.
The IRS reviewed your account and found that a payment was misapplied to your account. The payment was removed and as a result; you have a balance due on your tax account. This notice is being sent to let you know how much you owe, when it is due, and how to pay.
Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf.
If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have proof of the payment (such as cancelled checks, etc.) ready when you call. Also be prepared to send your proof of payment to the IRS.
If you agree with the notice and are able to pay the amount you owe by the date stated on the notice. Pay online, by phone, or with a mobile device. Visit IRS.gov/payments or IRS2Go mobile app for all payment options.
If you plan to mail a payment, consider the electronic payment options first. It’s free to pay from a bank account (Direct Pay) or Electronic Federal Tax Payment System (EFTPS). If you pay by check, money order or cashier’s check, make sure it is payable to the U.S. Treasury.
If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, or contact the IRS at 800-829-8374 to set up a payment plan or discuss other ways to address 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.
Contact TAS if you are experiencing an economic hardship or need help in resolving problems.
You can reach TAS at 877-777-4778 or TTY/TTD 800-829-4059
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
Get Help topics
Browse common tax issues and situations at TAS Get Help
If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:
Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).
View our Interactive Tax Map
Let us help you navigate your way through the IRS. Visit our interactive tax map to see where you are in the tax process.
Taxpayer Roadmap
The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
It is also what guides the advocacy work we do for taxpayers.
