- What it means
- A once-a-year statement of a business balance still outstanding.
- Respond within
- The date on the notice
- What to send
- Payment or a plan if none exists.
- When to get help
- If the balance is payroll tax, the trust fund exposure does not go away with time.
What the letter says
The business version of a CP71: an annual reminder, required by law, that a balance remains.
What to do
If the balance is on a current plan, file the notice. If not, set up a plan or dispute the amount.
What to gather
- The notice
- Payment plan paperwork if any
- Payment records
Write back
The Payment plan request cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.