An official website of the United States Government (NON-Prod - Development Environment)View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.
You received a notice from the IRS about your balance due resulting from an audit or the IRS creating a return for you because you didn’t file a return. You disagree with the balance due and you ask for an audit reconsideration and/or file your original return.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
If you have a balance on your tax account, you’ll get a notice letting you know how much you owe, when it’s due, and how to pay.
If you disagree with the IRS that you owe the debt, you may be able to raise your arguments in a Collection Due Process (CDP) hearing, an equivalent hearing or request an audit reconsideration. See also Publication 1660, Collection Appeal Rights, and Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
You can hire an attorney, certified public accountant (CPA), or enrolled agent to help you if you wish. If your income is below a certain level, you may qualify for free or minimal cost representation from a Low Income Taxpayer Clinic (LITC).
If you can’t pay the full amount you owe, you have payment options to help you settle your debt over time.
You can go to www.irs.gov, call the IRS tax law phone line, (800-829-1040), or use the IRS forms and publications.
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If you still need help
The Taxpayer Advocate Service 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 dev.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.
Additional Resources
Taxpayer Disagrees with Assessment
