RECOMMENDATION 01144-001
RECOMMENDATION TEXT:
CP30 Page 1 None Add Section/Header: “In This Notice” *See attachment titled: CP30 Balance Due 10204 markup This provides an outline/table of contents for the Taxpayer. It assists a more rapid awareness of what is contained in the Notice
IRS Action: Recommended
RECOMMENDATION 01144-002
RECOMMENDATION TEXT:
CP30 1 Top Left *See attachment titled: CP30 Balance Due 10204 markup Add the following to the Section/Header listed in recommendation 1: Amount Due: What You Need to Do immediately Payment Options Penalties Removal or reduction of Penalties Additional Information This provides an outline/table of contents for the Taxpayer. It assists a more rapid awareness of what is contained in the Notice
IRS Action: Recommended
RECOMMENDATION 01144-003
RECOMMENDATION TEXT:
What You Need to Do immediately If you agree with the amount due and you aren’t working with an IRS representative — Eliminate “if you aren’t working with an agent” Adds no value
IRS Action: Recommended
RECOMMENDATION 01144-004
RECOMMENDATION TEXT:
What You Need to Do immediately Pay immediately • You must pay the amount due of $ by xx/xx/xxxx, to avoid interest charges on the unpaid balance and additional penalty charges on any unpaid tax. Modify: please pay the amount due by XX/XX or additional penalties and interest will be added Simplify the language and make more concise.
IRS Action: Recommended
RECOMMENDATION 01144-005
RECOMMENDATION TEXT:
CP30 Page 2, Paragraph 2 Payment Options Pay online or mail a check or money order with the attached payment stub. You can pay online now at www.irs.gov/payments. To Pay: • Online at your Online account or www.irs.gov/payments • Mail check or money order with the attached payment stub Adds clarity of options for the taxpayer, especially by grouping all elements of online methods of payment together.
IRS Action: Recommended
RECOMMENDATION 01144-006
RECOMMENDATION TEXT:
CP 30 Page 2 Payment Options To view the amount, you owe and your payment history visit IRS.gov/account. Add the following: TAXPAYER ONLINE ACCOUNT – Taxpayers can create and access taxpayer online accounts. Please go to irs.gov/account, select “Sign into your Online Account” to get started; or Scan the QR Code found within this Notice. Add the QR code for TAXPAYER ONLINE ACCOUNT Our committee is receiving multiple requests and/or comments regarding taxpayer confusion and difficulty in receiving and understanding IRS Notices and Correspondence. This will help taxpayers remain or become compliant, increase efficiency, reduce frustration. The IRS will also receive less phone calls, less paper, less frustrated taxpayers. The Notices and Correspondence Committee believes that if the taxpayer knew they could create an on-line account, much of this confusion could be alleviated. Most taxpayers are trying to obtain or confirm individual account information on the main IRS page. OR, taxpayers never visit the IRS main page to realize that taxpayers have the ability to create and view taxpayer’s individual on-line account information. Therefore, we respectfully request that this text be included at the top of ALL IRS correspondence. Our committee would then advocate for further detail and improvements under the taxpayer on-line account – which our committee will discuss and present
IRS Action: Recommended
RECOMMENDATION 01144-007
RECOMMENDATION TEXT:
CP30 page 3 download Instructions for Form 2210 or Tax Withholding and Estimated Tax (Publication 505) from www.irs.gov or call us for a copy. (Internal Revenue Code section 6654) oAdd link: Instructions for Form 2210 oAdd link: for Publication 505 Adds convenience for taxpayer compliance.
IRS Action: Recommended
RECOMMENDATION 01144-008
RECOMMENDATION TEXT:
CP30 download Instructions for Form 2210 or Tax Withholding and Estimated Tax (Publication 505) from www.irs.gov or call us for a copy. (Internal Revenue Code section 6654) Move: the header Penalties to the top of the next page Add: (Internal Revenue Code section 6654) after the sentence: We are required by law to charge any applicable penalties. Adds clarity
IRS Action: Recommended
RECOMMENDATION 01144-009
RECOMMENDATION TEXT:
CP30 We understand that circumstances—such as a serious illness or injury, a family member’s death, or similar circumstance beyond your control — may make it difficult for you to meet your estimated tax payment obligation in a timely manner …We understand that circumstances—such as a serious illness or injury, a family member’s death, or similar circumstance beyond your control — may make it difficult for you to meet your estimated tax payment obligation in a timely manner. ADD: These circumstances may support a waiver of the estimated tax penalty if by reason of casualty, disaster, or other unusual circumstances it would be against equity and good conscience to impose the penalty. For additional information please see the Internal Revenue Manual IRM 20.1.3, Penalty Handbook – Estimated Tax Penalties The options available to the Taxpayer would be better served by the online materials. These circumstances may support a waiver of the estimated tax penalty under IRC 6654(e)(3)(A) if it would be against equity and good conscience to impose the penalty.
IRS Action: Recommended
RECOMMENDATION 01144-010
RECOMMENDATION TEXT:
CP 30 Page 4 Additional Information Visit www.irs.gov/cp30 Visit www.irs.gov/cp30 or for more information on how your penalty was calculated visit www.irs.gov/form2210 Many taxpayers have difficulty navigating the IRS website. Offering the taxpayer the full hotlink address sending them directly to form 2210 would make it easier for them.
IRS Action: Recommended
RECOMMENDATION 01144-011
RECOMMENDATION TEXT:
CP30 ADD: TAS Standard Language for IRS Publications: Short Version Do you have a tax problem you haven’t been able to resolve with the IRS? The Taxpayer Advocate Service (TAS) may be able to offer free help. Learn more at www.TaxpayerAdvocate.irs.gov/contact-us or call 877-777-4778. Use the Taxpayer Roadmap at www.TaxpayerAdvocate.irs.gov/roadmap to help you navigate the tax system. Adds convenience for taxpayer compliance. It enhances the full range of resources available to the Taxpayer
IRS Action: Recommended
RECOMMENDATION 01144-012
RECOMMENDATION TEXT:
CP30 Page 1 We reviewed your estimated tax penalty computation for the tax period ended xxxx, and found an error. Our correction of this error increased the penalty to $. Based on our calculations, you owe an estimated tax penalty for the period ended xxxx. If you did not include Form 2210 with your return, the IRS has computed the penalty for you as outlined in the instructions for Form 1040 and the amount due is $. The current text places blame on the taxpayer. If the taxpayer followed the tip on page 61 of the instructions for 1040, no miscalculation or error was made. The tip states, Because Form 2210 is complicated, you can leave line 38 blank and the IRS will figure the penalty and send you a bill.
IRS Action: Recommended
RECOMMENDATION 01144-013
RECOMMENDATION TEXT:
CP 30 page 1, page 3 You’ve been charged a penalty for failing to pay estimated taxes The penalty amount shown here may differ from the amount shown on Page 1. The computation shown here may include late payment penalty on amounts due before the adjustment Page 1 Billing Summary should list Failure to pay proper estimated tax penalty and Other Penalties as separate line items. This notice sends contradicting messages. The taxpayer may be confused about how much they need to pay. Penalty totals on page 1 and page 3 do not agree. Clarification should be made regarding estimated tax penalties vs. other penalties.
IRS Action: Recommended
RECOMMENDATION 01144-014
RECOMMENDATION TEXT:
CP 30 Page 1 You’ve been charged a penalty for failing to pay estimated taxes You’ve been charged a penalty for failing to pay proper estimated taxes Consistent with the wording and substance on page 3 “Total failure to pay proper estimated tax”
IRS Action: Recommended
RECOMMENDATION 01144-015
RECOMMENDATION TEXT:
CP30 Page 2, Paragraph 2; Payment Options If you plan to mail a payment, consider the electronic options at IRS.gov/payments first. It’s free to pay from a bank account (Direct Pay) or the Electronic Federal Tax Payment System (EFTPS). Remove: Electronic Federal Tax Payment System (EFTPS). EFTPS is not applicable for new enrollments for individual taxpayers From the EFTPS IRS page: EFTPS: The Electronic Federal Tax Payment System | Internal Revenue Service No new enrollments for individual taxpayers. Individual taxpayers can no longer create new EFTPS accounts. Pay most individual taxes through your Online Account. For less common payment types, Direct Pay now accepts payments on additional forms. Current EFTPS users can still use EFTPS for now.