The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.

If it’s from the IRS, the notice will have instructions on how to respond. If you want more details about your tax account, you can order a transcript. For specifics, see I got a notice from the IRS.

If you believe the balance is correct and you wish to and can pay your taxes in full, you can do this by:

• Paying Your Taxes online
• Electronic Federal Tax Payment System (best option for businesses or large payments; enrollment required)
• Electronic Funds Withdrawal (during e-filing)
• Same-day wire (bank fees may apply)
• Check or money order
• Cash (at a retail partner)

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 wish to appeal this proposed levy action or lien filing, you’ll have until the date shown on the notice to request a Collection Due Process (CDP) hearing with the IRS Independent Office of Appeals (Appeals). This deadline cannot be extended for any reason. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t go to court if you disagree with Appeals’ decision. See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process and the Equivalent Hearing process.

If you believe you have an acceptable reason for interest or a penalty to be removed or reduce, you may complete Form 843,  Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.