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A payment was removed that was erroneously applied to your account.
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The IRS reviewed your account and found that a payment was misapplied to your account. The payment was removed as a result; you have a balance due 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.
You received this notice because a payment was applied to your account in error.
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 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. For specifics, see I got a notice from the IRS.
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If you still need help
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List. This Publication is also available online at www.irs.gov or by calling the IRS at 1-800-829-3676.
Notice CP60 – We Removed Payments from Your Account – Balance Due
