The first thing to do is to check the return address to be sure it’s from the IIRS and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond and will provide a website address for you to visit for additional information. Visit I Got a Notice From the IRS for further details including what to do if the notice is not from the IRS.
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.
If you are assigned to ACS or your case is shelved and you can’t pay the full amount by the date on your notice, you need to decide what payment options might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance.
If you are assigned to the Queue or your case is assigned to a RO and you can’t pay the full amount by the date on the notice, you need to contact the toll free number on the latest notice your received or your assigned RO and discuss other payment options.
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.
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reasons why.
You may wish to check your tax withholding to make sure you have enough taken from your paycheck each pay period or that you have made an accurate estimated tax payment to ensure you do not have a balance due at the end of the year. You may use the IRS withholding calculator to figure your federal income tax and withholding. When you use the withholding calculator, it will help you determine if you need to adjust your withholding and submit a new, 2023 Form W-4, Employee’s Withholding Allowance Certificate, to your employer.