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By telephone: Call us at the toll-free number shown on your notice.

If you don’t agree, contact us within 60 days from the date of your notice and see “Answers to Common Questions” below.

Correct the copy of your tax return that you kept for your records.

You may do this using the Online Payment Agreement tool, or by contacting us at the number on the notice.

Establish a Payment Plan or Installment Agreement if you can't pay the full amount you owe.

Pay the amount owed by the date on the notice.

Check the payments we applied (if any) from the prior year.

Verify we listed all your estimated tax payments.

Compare the payments on the notice to your records:.

Read your notice carefully. It will explain how much money you owe on your taxes.

The notice may also cover other changes we made while processing your return.

You have a balance due because of these changes. We changed your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account.