Get 3498a

If the IRS sent you a “notice of tax due” letter, it means that the IRS thinks you have not paid the total amount of taxes that you owe. Whether or not you think you owe taxes or disagree about how much you owe, it is important to act quickly. Notices from the IRS usually include deadlines.

To maximize time, you may want to submit your order by fax rather than regular mail. It's quick and simple to fax by email. Submit Form 4506 as a secure email attachment and the form will transmit to your local IRS office in minutes.

The failure-to-pay penalty is equal to one half of one percent per month or part of a month, up to a maximum of 25 percent, of the amount still owed. The penalty rate is cut in half — to one quarter of one percent — while a payment plan is in effect. Interest and penalties add to the total amount you owe.

If you disagree you must first notify the IRS supervisor, within 30 days, by completing Form 12009, Request for an Informal Conference and Appeals Review. If you are unable to resolve the issue with the supervisor, you may request that your case be forwarded to the Appeals Office.

If you don't pay your tax in full when you file your tax return, you'll receive a bill for the amount you owe. This bill starts the collection process, which continues until your account is satisfied or until the IRS may no longer legally collect the tax; for example, when the time or period for collection expires.

You must send your formal written protest within the time limit specified in the letter that offers you the right to appeal the proposed changes. Generally, the time limit is 30 days from the date of the letter.

Take any requested action, including making a payment. The IRS and authorized private debt collection agencies do send letters by mail. Most of the time, all the taxpayer needs to do is read the letter carefully and take the appropriate action or submit a payment.

This publication will guide you through the audit process and explain your responsibilities and rights during and after an audit. While most returns are accepted as filed, some are selected for audit to determine if income, expenses, and/or credits are being reported accurately.