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Issue 52479

CP503 Notice, Individual (IMF) Balance Due – Second Notice

Issue Statement:

Letters and Notices are tax account related, public-use correspondence created because of an account related activity or condition. Determine if the Notice CP503, clearly communicates appropriate guidance to the public.

Goal Statement:

The goal of this project is to review and make recommendations to the IRS that will enhance customer service and improve the taxpayer’s experience. Letters and Notices are sometimes hard to understand and make it difficult for taxpayers to comply with the tax law.

RECOMMENDATION 2524

RECOMMENDATION TEXT:

 

No current phone number is this section. Include Toll-free number in box on top-right under For your reference. Website reference says that toll-free number is located on the top of the notice, but not currently present.

IRS Action: Not adopted

The CP503 landing page has been updated to coincide with the most recent version of this notice and states “Contact us if you disagree by calling the toll-free number shown on your notice”. The toll-free number is included later on the notice as self-service options are being emphasized.

RECOMMENDATION 2525

RECOMMENDATION TEXT:

 

No current reference regarding other payment alternatives to resolving the balance owed other than to full pay. Add under paragraph that begins with When you pay by check…insert the following sentences under the paragraph.Can’t pay in full right now? Pay as much as you can and set up a monthly payment plan online at irs.gov/opa. To learn about your other options, visit irs.gov/payments under the topic “Need More Time Pay” The Notices and Correspondence Committee believes that if the taxpayer knew they had other options to resolve their tax obligations it should be communicated in one area and not split.

IRS Action: Not adopted

 

The text referenced is outlined under the “Additional Information” section of the most recent version of the CP503. The notice has been redesigned to ensure taxpayers are informed and educated with regard to the various payment options available.

RECOMMENDATION 2526

RECOMMENDATION TEXT:

Amount you owed Amount you owe Owed is in past tense, the notice states the taxpayer still owes a balance. Clear communication to taxpayer decreases confusion.

IRS Action: Not adopted

 

Thank you for this feedback. We will review this terminology to ensure clarity in future revisions of this and other notices.

RECOMMENDATION 2527

RECOMMENDATION TEXT:

Scan here to login to your online account-QR code. Move the QR code under the Additional information heading. Change sentence under QR code to: Scan here to create or login to your online account. The current layout of the QR code on the notice is confusing to the taxpayer by being placed next to For explanation of your penalties and information. By moving the QR code provides more clear communication on additional information regarding the taxpayer’s account.

IRS Action: Not adopted

 Thank you for this feedback. The most current version of the CP503 includes multiple QR codes which are positioned to coincide with the applicable section referenced in the notice. We will continue to review our placement of QR codes to ensure clarity in future revisions of this and other notices.

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current report

2024 Annual Report

The six core project committees submitted 37 referrals to the IRS for consideration during the 2024 TAP year. These referrals contained 380 recommendations to the IRS.

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