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If you receive an IRS collection notice regarding unpaid taxes, make sure you take time to carefully read and respond to it. Your notice will let you know how much you owe, when it is due, and how to pay. You may have several alternatives for how to respond to your collection notice, so it’s important to understand your options.
One of the newest ways to respond to a notice is using a QR code that is printed in the notice itself. Once you scan the code with your mobile phone, it will allow you to use the IRS Document Upload Tool to upload documents for quicker processing. To ensure correct delivery, it is important to only use the QR code provided on your specific notice.
If you disagree with the notice or have any questions about it, call the IRS at the number listed in the notice. Please have your paperwork (such as canceled checks, amended returns, etc.) ready when you call.
You can also establish an individual or business IRS online account to retrieve information about your tax debt and other tax information.
No matter which way you choose to respond to your notice, you should familiarize yourself with the collection process and your taxpayer rights, including your right to representation when receiving a collection notice.
TAS Tip: Do not ignore IRS notices. Explore your options like payment plans, offer in compromise, and temporary delay of the collection process.
When you file a tax return and do not pay the tax due in full, you will receive a bill notifying you of your assessed balance. This is generally a Notice CP14 for individual taxpayers or CP161 for business taxpayers. You can learn more about a notice by visiting the Taxpayer Roadmap and entering the number of the notice that you received.
Individual situations vary, but if the initial bill goes unpaid, the IRS generally sends a series of notices (CP501, CP503, and CP504) every few months until your tax liability is finally resolved. You should consider paying the balance due as soon as possible since penalties and interest will continue to accrue until you pay in full. If you cannot pay the full amount, pay what you can now. Payments of any amount will help reduce future penalties and interest.
The IRS has several options to make a payment. If you cannot pay the full amount now, there are ways to get help with your tax debt. For more detailed information on payment plans and collection alternatives go to: I Need Help Resolving My Balance Due.
You should always respond to IRS collection notices. If you fail to respond to notices, the IRS may proceed with enforcement action, including filing a Notice of Federal Tax Lien (NFTL) and taking levy action.
If the IRS proposes or takes enforcement action, you may appeal the action to the IRS Independent Office of Appeals (Appeals). The Collection Appeal Program (CAP) is available for a broad range of collection actions, including before or after the NFTL filing, and before or after the serving of a notice of levy. You can begin the CAP process by calling the number on the notice.
For more information about liens and levies, visit our Get Help pages.