RECOMMENDATION 01020-001
RECOMMENDATION TEXT:
As of XX/XX/XXXX we have not received your overdue tax after sending several notices to you. You must pay your balance immediately or we may levy (seize) your property. If you do not make your payment now, we’ll consider your noncompliance an active choice and you could face a levy. Prior to XX/XX/XXXX, the IRS sent you several notices about your balance. The IRS has not yet received your payment for overdue tax, and any assessed penalties and interest. You must pay your balance immediately, or the IRS will consider your non-payment as noncompliance, and the IRS may levy (seize) your property. Clearly communicates that prior notices have been sent, the balance remains, and what the IRS may do. Removed contractions and corrected grammar.
IRS Action: Recommended
RECOMMENDATION 01020-002
RECOMMENDATION TEXT:
Payment must be received immediately. The IRS must receive your payment immediately. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-003
RECOMMENDATION TEXT:
Form numbers (1040, 1040A or 1040EZ) Copies of your tax return(s) filed for the outstanding tax years (Form Numbers 1040, 1040A or 1040EZ) Clarifies what Forms the IRS is talking about
IRS Action: Recommended
RECOMMENDATION 01020-004
RECOMMENDATION TEXT:
Go to irs.gov/directpay Go to irs.gov/directpay or scan the QR Code below Alerting Taxpayers that a QR code exists also
IRS Action: Recommended
RECOMMENDATION 01020-005
RECOMMENDATION TEXT:
• Apply Payment To: Income Tax – Form XXX • Apply Payment To: “Income Tax – Form XXXX” (enter the Form number in place of the XXXX) Explains where to get the numbers to put in place of the XXXX
IRS Action: Recommended
RECOMMENDATION 01020-006
RECOMMENDATION TEXT:
• Tax Period for Payment: XXXX • Tax Period for Payment: “XXXX” (enter the year the tax payment applies in place of the XXXX) Explains what the XXXX is for
IRS Action: Recommended
RECOMMENDATION 01020-007
RECOMMENDATION TEXT:
If you cannot pay immediately, please see Other Options, listed below. Taxpayer must know they have other options than PAY IMMEDIATELY
IRS Action: Recommended
RECOMMENDATION 01020-008
RECOMMENDATION TEXT:
Consequences If You Don’t Pay Immediately Consequences If You Do Not Pay Immediately Remove contractions.
IRS Action: Recommended
RECOMMENDATION 01020-009
RECOMMENDATION TEXT:
• We may levy your income and bank accounts, as well as seize your property or your rights to property if you fail to comply. Property includes wages and other income, bank accounts, business assets, personal assets (including your car and home), Social Security benefits, Alaska Permanent Fund dividends or state tax refunds. • If you fail to comply, the IRS may levy your income and bank accounts, as well as seize your property or your rights to property. Property may include, but is not limited to: wages and other income, bank accounts, business assets, personal assets (including your car and home), Social Security benefits, Alaska Permanent Fund dividends or state tax refunds. If the taxpayer fails to comply should start the sentence rather than starting with the levy threat.
IRS Action: Recommended
RECOMMENDATION 01020-010
RECOMMENDATION TEXT:
• We can file a Notice of Federal Tax Lien, notifying your creditors we have a claim (lien) against all your property. • The IRS may also file a Notice of Federal Tax Lien, to notify your creditors that the IRS has a claim (lien) against all your property. Grammar
IRS Action: Recommended
RECOMMENDATION 01020-011
RECOMMENDATION TEXT:
• The U.S. Department of State may revoke your passport or decline to issue or renew a passport if you have seriously delinquent tax debt totaling more than $59,000. For more information, visit irs.gov/passports. • If you have seriously delinquent tax debts of more than $59,000, the U.S. Department of State may revoke your passport or decline to issue or renew a passport. For more information, visit irs.gov/passports. Need to start off seriously delinquent…, rather than the passport threat.
IRS Action: Recommended
RECOMMENDATION 01020-012
RECOMMENDATION TEXT:
1. If you can’t pay the total amount due, pay as much as you can now and visit irs.gov/opa to set up a payment plan 1. If you cannot pay the total amount due, pay as much as you can now and visit irs.gov/opa to set up a payment plan Remove contractions
IRS Action: Recommended
RECOMMENDATION 01020-013
RECOMMENDATION TEXT:
2. Alternative options for those with financial hardships, including offer in compromise and temporary delay of collection, visit irs.gov/payments 2. For those with financial hardships, alternative payment options exist, include offers in compromise and/or a temporary delay of collections. Visit irs.gov/payments for more information Grammar
IRS Action: Recommended
RECOMMENDATION 01020-014
RECOMMENDATION TEXT:
When you pay by check, you authorize us to use information from your check to make a one-time electronic fund transfer from your account or process the payment as a check transaction. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from your account as soon as the same day we receive your payment, and you will not receive your check back from your financial institution. When you pay by check, you authorize the IRS to use information from your check to make a one-time electronic fund transfer from your account or process the payment as a check transaction. The IRS may withdraw the funds from your account as soon as the same day we receive your payment. Your financial institution will not send back your check. Please keep a copy of your check. Clarity; and reminds taxpayer to keep a copy of their check because the IRS does not return the check.
IRS Action: Recommended
RECOMMENDATION 01020-015
RECOMMENDATION TEXT:
Your payment must be received within 21 calendar days of the date of this notice (10 business days if the amount you owe is $100,000 or more) to avoid additional penalty and interest charges. To avoid additional penalties and interest, the IRS must receive your payment within 21 calendar days of the date of this notice (10 business days if the amount you owe is $100,000 or more). Places emphasis on what you are trying to avoid. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-016
RECOMMENDATION TEXT:
Notice of Intent to levy This notice is your Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). If we don’t receive the amount due within 30 days from the date of this notice, we can levy your state tax refund. We may also serve a Disqualified Employment Tax Levy or a Federal Contractor Levy, as explained in the enclosed Publication 594, IRS Collection Process. In most other situations, before we levy on your property or rights to property, we’ll send you a notice that gives you the opportunity to request a Collection Due Process hearing, unless you have already received one. Notice of Intent to Levy This Notice is the IRS’s Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). If you do not pay, in full, the amount due within 30 days from the date of this Notice of Intent to Seize, the IRS may levy your state tax refund. The IRS may also serve a Disqualified Employment Tax Levy or a Federal Contractor Levy, as explained in the enclosed Publication 594, IRS Collection Process. In most other situations, before the IRS levies your property or rights to your property, the IRS will send you a notice, giving you the opportunity to request a Collection Due Process hearing, if you have not already requested a Collection Due Process hearing. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-017
RECOMMENDATION TEXT:
If you have not paid the debt already, a federal tax lien has arisen as a claim against all your property. If you don’t pay the amount due immediately or make payment arrangements, we can file a Notice of Federal Tax Lien (NFTL) publicly establishing our priority with your creditors or we may levy (subject to any applicable Collection Due Process rights). If we file the NFTL, it may be difficult to sell or borrow against your property. If you do not pay the amounts owed, or do not make payment arrangements, the IRS may file a Notice of Federal Tax Lien (“NFTL”). A NFTL publicly establishes the IRS’s priority with your creditors. The IRS may also place levies against your property or against your right to property, subject to any applicable Collection Due Process rights. If the IRS files a NFTL, you may have difficulty selling or borrowing against your property. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-018
RECOMMENDATION TEXT:
If you don’t agree with our intent to levy or file a NFTL, you have the right to request an appeal under the Collection Appeals Program (CAP) before collection action takes place. If you want to file an appeal, call 123-456-6789 or send us a Collection Appeals Request (Form 9423). Call 123-456-6789 if you have any questions. For more information about your appeal rights, see enclosed Publication 1660 (Collection Appeal Rights). If you don’t agree with our intent to levy or file a NFTL, you have the right to request an appeal under the Collection Appeals Program (CAP) before collection action takes place. If you want to file an appeal, call 123-456-6789 or send us a Collection Appeals Request (Form 9423). Call 123-456-6789 if you have any questions. For more information about your appeal rights, see enclosed Publication 1660 (Collection Appeal Rights). Clarity. No contractions.
IRS Action: Recommended
RECOMMENDATION 01020-019
RECOMMENDATION TEXT:
To use the tool, scan the QR Code below or visit IRS.gov/dutreply and enter access code xxxxx-xxxxx. Document Upload Tool To use the Document Upload Tool, scan the QR Code below or visit IRS.gov/dutreply and enter access code xxxxx-xxxxx. By using this Document Upload Tool, you can quickly and efficiently upload any documentation needed to respond to the above IRS requested information. Explains the DUT. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-020
RECOMMENDATION TEXT:
Scan here to reply and upload documentation Scan the above QR Code to reply and upload documentation Clarity. Explains what you are scanning and why.
IRS Action: Recommended
RECOMMENDATION 01020-021
RECOMMENDATION TEXT:
Tax period ending Form number Amount you owed Interest1 Failure-to-pay penalty2 Tax Period Ending Form Number Amount You Owed Interest1 Failure-to-Pay Penalty2 Uniform Titles.
IRS Action: Recommended
RECOMMENDATION 01020-022
RECOMMENDATION TEXT:
Additional interest and applicable penalties accrue if payment is received after 21 calendar days from the notice date (or 10 business days if you owe $100,000 or more). Additional interest and applicable penalties accrue if the IRS receives your payment after 21 calendar days from the notice date (or 10 business days if you owe $100,000 more more). Clarity
IRS Action: Recommended
RECOMMENDATION 01020-023
RECOMMENDATION TEXT:
• Visit irs.gov/account to view online billing details. • Visit irs.gov/account to view your online account and details of the amounts due. It is not just billing details – you are visiting to view your online account and details.
IRS Action: Recommended
RECOMMENDATION 01020-024
RECOMMENDATION TEXT:
If you can’t create an online account, call 123-456-6789 for a detailed calculation of your penalties and interest. You can also scan the QR Code to create your online account. If you cannot create an online account, please call 123-456-6789 for a detailed calculation of the penalties and interest. Remove contractions, directing taxpayers to create an online account, and clarity.
IRS Action: Recommended
RECOMMENDATION 01020-025
RECOMMENDATION TEXT:
If you can’t find what you need online, and still have questions not addressed in this notice call the IRS at 123-456-6789. If you cannot find what you need online, and still have questions not addressed in this Notice call the IRS at 123-456-6789. Remove contractions.
IRS Action: Recommended
RECOMMENDATION 01020-026
RECOMMENDATION TEXT:
The Internal Revenue Code (IRC) gives taxpayers specific rights. The Taxpayer Bill of Rights groups these into 10 fundamental rights. See IRC Section 7803(a)(3). IRS employees are responsible for being familiar with and following these rights. For additional information about your taxpayer rights, please see the enclosed Publication 1, Your Rights as a Taxpayer, or visit irs.gov/taxpayer-bill-of-rights. The Internal Revenue Code (“IRC”) grants taxpayers specific rights – The Taxpayer Bill of Rights. The Taxpayer Bill of Rights are 10 fundamental rights. See IRC Section 7803(a)(3). IRS employees must be familiar with and must not violate the Taxpayer Bill of Rights. For additional information about your taxpayer rights, please see the enclosed Publication 1, Your Rights as a Taxpayer, or visit irs.gov/taxpayer-bill-of-rights. Clarity. IRS employees not only need to be “familiar” with the TBR, but IRS employees cannot violate those rights.
IRS Action: Recommended
RECOMMENDATION 01020-027
RECOMMENDATION TEXT:
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. TAS can offer you help if your tax problem is causing a financial difficulty, you’ve tried but been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure isn’t working as it should. If you qualify for TAS assistance, which is always free, TAS will do everything possible to help you. To learn more, visit taxpayeradvocate.irs.gov or call 123-456-6789. The Taxpayer Advocate Service (“TAS”) is an independent organization within the IRS that helps taxpayers with their IRS issues and helps protects taxpayers’ rights. TAS can offer help if your tax problem is causing a financial difficulty and you have tried but been unable to resolve your issue with the IRS. If you qualify for TAS assistance, which is always free, TAS will attempt to help resolve your IRS issue. To learn more, visit taxpayeradvocate.irs.gov or call 123-456-6789. Clarifies what TAS is and what TAS is not.
IRS Action: Recommended
RECOMMENDATION 01020-028
RECOMMENDATION TEXT:
The Taxpayer Advocate Panel (“TAP”) is a volunteer organization, comprised of community members, that can advocate for all taxpayers if the IRS systems, processes or procedures are not functioning as intended. Please visit improveirs.org to submit your suggestions or concerns. Include a QR Code like TAS has. TAP should also be listed for systemic issues with the IRS. And we should have a QR Code.
IRS Action: Recommended
RECOMMENDATION 01020-029
RECOMMENDATION TEXT:
Tax professionals who are independent from the IRS may be able to help you. The following Tax Professionals, who are independent from the IRS, may also be able to help you: Clarity
IRS Action: Recommended
RECOMMENDATION 01020-030
RECOMMENDATION TEXT:
Low Income Taxpayer Clinics (LITCs) can represent low-income persons before the IRS or in court. LITCs can also help persons who speak English as a second language. Any services provided by an LITC must be for free or a small fee. To find an LITC near you: • Go to taxpayeradvocate.irs.gov/litcmap; • Download IRS Publication 4134, Low Income Taxpayer Clinic List, available at irs.gov/forms; or • Call the IRS toll-free at 800-829-3676 and ask for a copy of Publication 4134. The following Tax Professionals, who are independent from the IRS, may also be able to help you: Low Income Taxpayer Clinics (“LITCs”) represent low-income taxpayers before the IRS or in tax court. LITCs can also help taxpayers who speak English as a Second Language. LITC services may be free or may require a small fee. To find an LITC near you: • Go to taxpayeradvocate.irs.gov/litcmap; • Download IRS Publication 4134, Low Income Taxpayer Clinic List, available at irs.gov/forms; or • Call the IRS toll-free at 800-829-3676 and ask for a copy of Publication 4134. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-031
RECOMMENDATION TEXT:
State bar associations, state or local societies of accountants or enrolled agents, or other nonprofit tax professional organizations may also be able to provide referrals. State bar associations, state or local societies of accountants or enrolled agents, or other nonprofit tax professional organizations may also assist or may provide referrals. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-032
RECOMMENDATION TEXT:
Insert spaces between the sources of taxpayer assistance. (1) TBR; (2) TAS; (3) TAP; (4) LITC; and (State Bar. Visual and so taxpayers know there are many different sources of help.
IRS Action: Recommended
RECOMMENDATION 01020-033
RECOMMENDATION TEXT:
We are required by law to charge applicable penalties. However, in select situations, we may be able to remove or reduce penalties. Visit irs.gov/penalties to learn more. The IRS is required by law to charge applicable penalties. However, in select situations, the IRS may be able to remove or reduce penalties. Visit irs.gov/penalties, or review Internal Revenue Code 6651, to learn more. Including the IRC that is referred to in the earlier portion of the letter. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-034
RECOMMENDATION TEXT:
We assess a penalty for each month or part of a month you don’t pay the tax you owe by the due date and afterward, up to 25% of the tax shown on the return. The IRS assess a penalty for each month or part of a month you do not pay the tax owed by the tax due date and afterward, of up to 25% of the tax shown on the return. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-035
RECOMMENDATION TEXT:
Note: The penalty amount in Billing Summary reflects accruals from your previous balance due notice, the amounts shown below are total Failure to Pay penalty charges. Note: The penalty amount in the Billing Summary reflects accruals from your previous balance due notices, the amounts shown below are total Failure to Pay penalty charges. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-036
RECOMMENDATION TEXT:
Date to which penalty accrued Number of months (full or partial) to which the penalty applies Unpaid tax amount Penalty rate Penalty amount Date to Which Penalty Accrued Number of Months (full or partial) to Which the Penalty Applies Unpaid Tax Amount Penalty Rate Penalty Amount Capitalize Titles.
IRS Action: Recommended
RECOMMENDATION 01020-037
RECOMMENDATION TEXT:
We are required by law to charge interest when you don’t pay your liability on time. Unlike penalties, we cannot reduce or remove interest due to reasonable cause. The IRS is required by law to charge interest when you do not timely pay your liability. Unlike penalties, the IRS cannot reduce or remove interest due to reasonable cause. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-038
RECOMMENDATION TEXT:
Interest accumulates daily, so the longer you wait to pay, the more interest we add to your account. Visit irs.gov/interest for more information. Interest accumulates daily, so the longer you wait to pay, the more interest accrues. Visit irs.gov/interest, or review Internal Revenue Code Section 6601, for more information. Including the IRC that is referred to in the earlier portion of the letter. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-039
RECOMMENDATION TEXT:
Note: The interest amount in Billing Summary reflects accruals from your previous balance due notice, the amounts shown below are total interest charges. Note: The interest amount in the Billing Summary reflects accruals from your previous balance due notice, the amounts shown below are total interest charges. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-040
RECOMMENDATION TEXT:
Days accrued Unpaid balance Interest rate Interest factor Interest charge Period Days Accrued Unpaid Balance Interest Rate Interest Factor Interest Charge Capitalize all words in titles
IRS Action: Recommended
RECOMMENDATION 01020-041
RECOMMENDATION TEXT:
Notice of intent to seize (“levy”) your property or rights to property Notice of Intent to Seize (Levy) your property or rights to your property Capitalize words in titles; IRS does not use “ “ when referring to shortened words; consistently use “your property or rights to your property” throughout all 504 series letters. Bold
IRS Action: Recommended
RECOMMENDATION 01020-042
RECOMMENDATION TEXT:
Amount due immediately Amount Due Immediately Capitalize all words in titles
IRS Action: Recommended
RECOMMENDATION 01020-043
RECOMMENDATION TEXT:
As we notified you before, our records show you have an unpaid employer shared responsibility payment (ESRP) for the tax year ending XX/XX/XXXX. The IRS sent you previous notices regarding your unpaid balance. As of the date of this Notice of Intent to Seize, our records show you still have an unpaid employer shared responsibility payment (ESRP) for the tax year ending XX/XX/XXXX. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-044
RECOMMENDATION TEXT:
If you don’t call to make payment arrangements or we don’t receive the amount due, within 30 days from the date of this notice, we may levy your property or rights to property and apply it to the $ you owe. If, within 30 days of the date of this Notice of Intent to Seize, you do not make payment arrangements, or you do not pay your balance due, in full, the IRS may levy your property or rights to your property and apply the proceeds to your balance due. Clarity; no contractions, grammar.
IRS Action: Recommended
RECOMMENDATION 01020-045
RECOMMENDATION TEXT:
What you need to do immediately What you Need to Do Immediately Capitalize all words in titles.
IRS Action: Recommended
RECOMMENDATION 01020-046
RECOMMENDATION TEXT:
Pay immediately • Pay the amount due of $ immediately or we may file a Notice of Federal Tax Lien, and interest will increase. You can pay online now at www.irs.gov/e-pay. Pay Immediately: Pay the above amount due, immediately, or the IRS may file a Notice of Federal Tax Lien. You can pay online now at www.irs.gov/e-pay. Clarity for your pay immediately option.
IRS Action: Recommended
RECOMMENDATION 01020-047
RECOMMENDATION TEXT:
What you need to do immediately – continued What You Need to Do Immediately – Continued Bold all; capitalize all words in titles
IRS Action: Recommended
RECOMMENDATION 01020-048
RECOMMENDATION TEXT:
Pay immediately—continued • If you can’t pay the amount due, pay as much as you can now and make payment arrangements that allow you to pay off the rest over time. Visit www.irs.gov/e-pay for more information about: – Credit and debit card payments – Electronic payments – Installment and payment plans Make Payment Arrangements: • If you cannot pay the above amount due, pay as much as you can now and then make payment arrangements with the IRS so you can pay the above amount due over time. Visit www.irs.gov/e-pay for more information about: – Credit and debit card payments; – Electronic payments; – Installment and payment plans Pay immediately does not include payment arrangements. Taxpayers need to know they have an option.
IRS Action: Recommended
RECOMMENDATION 01020-049
RECOMMENDATION TEXT:
Or, call us at 123-456-6789 to discuss your options. Or, call us at 123-456-6789 to discuss your payment arrangement options. This section refers to payment arrangement options. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-050
RECOMMENDATION TEXT:
If you’ve already paid your balance in full within the past 14 days or made payment arrangements, please disregard this notice. If you already paid, in full, the amount due, within the past 14 days or made payment arrangements, within the past 14 days, please disregard this Notice of Intent to Seize. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-051
RECOMMENDATION TEXT:
If we don’t hear from you If We Do Not Hear From You Capitalize all words in titles; no contractions.
IRS Action: Recommended
RECOMMENDATION 01020-052
RECOMMENDATION TEXT:
If you don’t pay or make payment arrangements within 30 days from the date of this notice, we may seize (“levy”) your property or rights to property. If, within 30 days of this Notice of Intent to Seize, you do not pay, in full, the amount due, or make payment arrangements, we may seize (Levy) your property or rights to your property. No Contractions, use consistent words throughout.
IRS Action: Recommended
RECOMMENDATION 01020-053
RECOMMENDATION TEXT:
If you don’t pay the amount due or call us to make payment arrangements, we may file a Notice of Federal Tax Lien on your property at any time, if we haven’t already done so. If you do not pay, in full, the amount due, or call the IRS to make payment arrangements, the IRS may file a Notice of Federal Tax Lien, if the IRS has not already done so. Clarity; no contractions.
IRS Action: Recommended
RECOMMENDATION 01020-054
RECOMMENDATION TEXT:
If the lien is filed, you may find it difficult to sell or borrow against your property. The Notice of Federal Tax Lien would also appear on your credit report – which may harm your credit rating – and your creditors would also be publicly notified that the IRS has priority to seize your property. If the IRS files a lien against your property or your rights to property, selling or borrowing against your property may be difficult. The Notice of Federal Tax Lien may also appear on your credit report – which may harm your credit rating. Your creditors may also be publicly notified that the IRS has priority to seize your property. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-055
RECOMMENDATION TEXT:
Additional information Additional Information Capitalize all words in titles
IRS Action: Recommended
RECOMMENDATION 01020-056
RECOMMENDATION TEXT:
Paying online is convenient, secure, and ensures timely receipt of your payment. To pay your taxes online or for more information, go to www.irs.gov/e-pay. Paying online is convenient, secure, and ensures timely receipt of your payment. To pay your taxes online or for more information, go to www.irs.gov/e-pay. Please include a QR Code here like is included in the 504. Include a QR Code to direct taxpayers to the ability to create an online account.
IRS Action: Recommended
RECOMMENDATION 01020-057
RECOMMENDATION TEXT:
You can contact us by mail at the following address. Be sure to include your taxpayer identification number, the tax year, and the form number you are writing about. You can contact us by mail at the following address. If you contact the IRS by mail, include your taxpayer identification number, the tax year, and the form number about which you are writing. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-058
RECOMMENDATION TEXT:
Keep this notice for your records Keep this Notice of Intent to Seize for your records. Refer to the Notice of Intent to Seize – consistently
IRS Action: Recommended
RECOMMENDATION 01020-059
RECOMMENDATION TEXT:
Taxpayer Rights and Sources of Assistance The Internal Revenue Code (“IRC”) grants taxpayers specific rights – The Taxpayer Bill of Rights. The Taxpayer Bill of Rights are 10 fundamental rights. See IRC Section 7803(a)(3). IRS employees must be familiar with and must not violate the Taxpayer Bill of Rights. For additional information about your taxpayer rights, please see the enclosed Publication 1, Your Rights as a Taxpayer, or visit irs.gov/taxpayer-bill-of-rights. The Taxpayer Advocate Service (“TAS”) is an independent organization within the IRS that helps taxpayers with their IRS issues and helps protects taxpayers’ rights. TAS can offer help if your tax problem is causing a financial difficulty and you have tried but been unable to resolve your issue with the IRS. If you qualify for TAS assistance, which is always free, TAS will attempt to help resolve your IRS issue. To learn more, visit taxpayeradvocate.irs.gov or call 123-456-6789. The Taxpayer Advocate Panel (“TAP”) is a volunteer organization, comprised of community members, that can advocate for all taxpayers if the IRS systems, processes or procedures are not functioning as intended. Please visit improveirs.org to submit your suggestions or concerns. The following Tax Professionals, who are independent from the IRS, may also be able to help you: Low Income Taxpayer Clinics (“LITCs”) represent low-income taxpayers before the IRS or in tax court. LITCs can also help taxpayers who speak English as a Second Language. LITC services may be free or may require a small fee. To find an LITC near you: • Go to taxpayeradvocate.irs.gov/litcmap; • Download IRS Publication 4134, Low Income Taxpayer Clinic List, available at irs.gov/forms; or • Call the IRS toll-free at 800-829-3676 and ask for a copy of Publication 4134. State bar associations, state or local societies of accountants or enrolled agents, or other nonprofit tax professional organizations may also assist or may provide referrals. Like the 504, include Taxpayer Rights and Sources of Assistance. The IRS has just given a Notice of Intent to Seize. But does not also give taxpayer resources except – call us. Taxpayers at this point are not going to trust the IRS to solve the problem.
IRS Action: Recommended
RECOMMENDATION 01020-060
RECOMMENDATION TEXT:
We are required by law to charge interest when you don’t pay your liability on time. Unlike penalties, we cannot reduce or remove interest due to reasonable cause. Interest accumulates daily, so the longer you wait to pay, the more interest we add to your account. Visit irs.gov/interest for more information. Note: The interest amount in Billing Summary reflects accruals from your previous balance due notice, the amounts shown below are total interest charges. The IRS is required by law to charge interest when you do not pay your liability on time. Unlike penalties, the IRS cannot reduce or remove interest due to reasonable cause. Interest accumulates daily, so the longer you take to pay, the more interest the IRS adds to your account. Visit irs.gov/interest for more information. Note: The interest amount in Billing Summary above, reflects interest accruals from your previous balance due notice. The amounts shown below are total interest charges. Clarity. Separate directions or statements for visual clarity.
IRS Action: Recommended
RECOMMENDATION 01020-061
RECOMMENDATION TEXT:
Period Days accrued Unpaid balance Interest rate Interest factor Interest charge Period Days Accrued Unpaid Balance Interest Rate Interest Factor Interest Charge Capitalize all words in titles.
IRS Action: Recommended
RECOMMENDATION 01020-062
RECOMMENDATION TEXT:
If you need assistance, please don’t hesitate to contact us. If you need assistance, please contact us. No Contractions and grammar.
IRS Action: Recommended
RECOMMENDATION 01020-063
RECOMMENDATION TEXT:
Notice of intent to seize (levy) your property or rights to property Notice of Intent to Seize (Levy) your property or rights to your property Capitalize words in title; Bold.
IRS Action: Recommended
RECOMMENDATION 01020-064
RECOMMENDATION TEXT:
Amount due: $ Amount Due: $ Capitalize words in title.
IRS Action: Recommended
RECOMMENDATION 01020-065
RECOMMENDATION TEXT:
This is a notice of intent to levy your property or rights to property. As we notified you before, our records show you have unpaid taxes for the tax period ending XX/XX/XXXX (Form XXXX). If you don’t call us immediately to make payment arrangements or we don’t receive the amount due within 30 days from the date of this notice, we may levy your property or rights to property and apply it to the $ you owe. This is a Notice of Intent to Levy your property or rights to your property. The IRS sent you previous notices regarding your unpaid balance. As of the date of this Notice of Intent to Seize. Our records show you still have unpaid taxes for the tax period ending XX/XX/XXXX (Form XXXX). If, within 30 days of the date of this Notice of Intent to Seize, you do not make payment arrangements, or you do not pay your balance due, in full, the IRS may levy your property or rights to your property and apply the proceeds to your balance due. Grammar. Separate the instructions in a space. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-066
RECOMMENDATION TEXT:
What you need to do immediately What You Need to Do Immediately Bold and Capitalize all words in title.
IRS Action: Recommended
RECOMMENDATION 01020-067
RECOMMENDATION TEXT:
If you agree with the amount due and you’re not working with an IRS representative If you agree with the amount due and you are not working with an IRS Representative: No Contractions; Capitalization
IRS Action: Recommended
RECOMMENDATION 01020-068
RECOMMENDATION TEXT:
Pay the amount due of $ immediately or we may file a Notice of Federal Tax Lien, the amount of interest will increase, and additional penalties may apply. Immediately pay, in full, the above amount due or we may file a Notice of Federal Tax Lien. Until you pay your balance, in full, interest will increase and penalties may continue to accrue. Grammar. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-069
RECOMMENDATION TEXT:
Pay online or by phone or mail a check or money order with the attached payment stub. You can pay online now at www.eftps.gov. Pay online, pay over the phone, or mail a check or money order with the payment stub attached to this Notice of Intent to Seize. -You can pay online now at www.eftps.gov. -You can call XXX-XXX-XXX to pay over the phone. -You can mail a check or money order, to the following address: Clarity. Giving taxpayers their options in one section.
IRS Action: Recommended
RECOMMENDATION 01020-070
RECOMMENDATION TEXT:
When you provide a check as payment, you authorize us either to use information from your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from your account as soon as the same day we receive your payment, and you will not receive your check back from your financial institution. When you pay by check, you authorize us to use information from your check to make a one-time electronic fund transfer from your account, or to process the payment as a check transaction. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from your account as soon as the same day we receive your payment. Please keep a copy of your check because your financial institution will not return your check. Clarity. Grammar.
IRS Action: Recommended
RECOMMENDATION 01020-071
RECOMMENDATION TEXT:
If you disagree with the amount due Call us at 123-456-6789 to review your account with a representative. Be sure to have your account information available when you call. If you disagree with the amount due and you are not working with an IRS Representative: Call us at 123-456-6789 to review your account with an IRS Representative. Be sure to have your account information available when you call. Needs to be uniform with the bold point above this point. Clarity – that if not already working with IRS Rep. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-072
RECOMMENDATION TEXT:
We’ll assume you agree with the information in this notice if we don’t hear from you. If we do not hear from you: We will assume you agree with the information in this Notice of Intent to Seize. Need the heading bold. Taxpayers have three clear options of what to do immediately.
IRS Action: Recommended
RECOMMENDATION 01020-073
RECOMMENDATION TEXT:
What you need to know What You Need to Know Capitalize all words in title.
IRS Action: Recommended
RECOMMENDATION 01020-074
RECOMMENDATION TEXT:
Notice of Intent to Levy This notice is your Notice of Intent to Levy (Internal Revenue Code Section 6331(d)). If we don’t receive the amount due within 30 days from the date of this notice, we may serve a Disqualified Employment Tax Levy or a Federal Contractor Levy, as explained in the enclosed Publication 594, IRS Collection Process. In most other situations, before we levy on your property or rights to property, we’ll send you a notice that gives you the opportunity to request a Collection Due Process hearing, unless you have already received one. Property or rights to property includes: – Accounts receivable and other income – Bank accounts – Business assets Notice of Intent to Levy Property or rights to your property includes: – Accounts receivable and other income; – Bank accounts; – Business assets. Grammar. Spacing. Keep the language uniform across all CP504 Series Letters. Clarity This Notice is the IRS’s Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). If you do not pay, in full, the amount due within 30 days from the date of this Notice of Intent to Seize, the IRS may levy your state tax refund. The IRS may also serve a Disqualified Employment Tax Levy or a Federal Contractor Levy, as explained in the enclosed Publication 594, IRS Collection Process. In most other situations, before the IRS levies your property or rights to your property, the IRS will send you a notice, giving you the opportunity to request a Collection Due Process hearing, if you have not already requested a Collection Due Process hearing.
IRS Action: Recommended
RECOMMENDATION 01020-075
RECOMMENDATION TEXT:
What you need to know – continued What You Need to Know – Continued Bold and capitalize all words in title
IRS Action: Recommended
RECOMMENDATION 01020-076
RECOMMENDATION TEXT:
Right to request an appeal If you don’t agree with our intent to levy or file a Notice of Federal Tax Lien, you have the right to request an appeal under the Collection Appeals Program (CAP) before the collection action takes place. Please call 123-456-6789 or send us a Collection Appeal Request (Form 9423) to the address at the top of the notice within 30 days from the date of this notice. Note: The (CAP) is different from the Collection Due Process (CDP) Program. Please call 123-456-6789 if you have questions about either of these programs. For more information about your appeal rights, see Publication 1660 (Collection Appeal Rights). Right to request an appeal: If you do not agree with our intent to levy or our intent to file a Notice of Federal Tax Lien, you have the right to request an appeal under the Collection Appeals Program (CAP) before the collection action takes place. Within 30 days from the date of this Notice of Intent to Seize, please call 123-456-6789 to request a Collection Appeal Request (Form 9423) or send us a completed Collection Appeal Request (Form 9423) to the address at the top of the Notice of Intent to Seize Note: The (CAP) is different from the Collection Due Process (CDP) Program. Please call 123-456-6789 if you have questions about either of these programs. For more information about your appeal rights, see Publication 1660 (Collection Appeal Rights). No contractions; spacing, Clarity, Grammar.
IRS Action: Recommended
RECOMMENDATION 01020-077
RECOMMENDATION TEXT:
IRS.gov/dutreply and enter access code XXXXX-XXXXX, QR Code Scan here to reply and upload documentation Remove and add below Organization. Clarity
IRS Action:
RECOMMENDATION 01020-078
RECOMMENDATION TEXT:
Denial or revocation of United States passport On December 4, 2015, as part of the Fixing America’s Surface Transportation (FAST) Act, Congress enacted section 7345 of the Internal Revenue Code, which requires the Internal Revenue Service to notify the State Department of taxpayers certified as owing a seriously delinquent tax debt. The FAST Act generally prohibits the State Department Denial or revocation of United States passport. Denial or revocation of United States passport: On December 4, 2015, as part of the Fixing America’s Surface Transportation (FAST) Act, Congress enacted section 7345 of the Internal Revenue Code. FAST requires the Internal Revenue Service to notify the State Department of the names of taxpayers certified as owing seriously delinquent tax debt. The FAST Act generally prohibits the State Department from issuing or renewing a passport to taxpayers with a seriously delinquent tax debt. Seriously delinquent tax debt means an unpaid, legally enforceable, federal tax debt of an individual totaling more than $59,000 that the IRS assessed, and for which a Notice of Federal Tax Lien has been filed, and all administrative remedies under IRC Section 6320 have lapsed or been exhausted, or for which the IRS issued a levy. If you are individually liable for a seriously delinquent tax debt and you do not pay the amount you owe, or you do not make alternate arrangements to pay, the IRS may notify the State Department that your tax debt is seriously delinquent. The State Department generally will not issue or renew a passport to you after we make this notification. If you currently have a valid passport, the State Department may revoke your passport or limit your ability to travel outside of the United States. Additional information on passport certification is available at www.irs.gov/passports. Grammar; Clarity
IRS Action: Recommended
RECOMMENDATION 01020-079
RECOMMENDATION TEXT:
Document Upload Tool You can use the Document Upload Tool to create your online account and to send the IRS documents pertaining to this Notice of Intent to Seize. To use the Document Upload Tool, scan the QR Code below or visit IRS.gov/dutreply and enter access code xxxxx-xxxxx. Insert QR Code Scan the above QR Code to reply and upload documentation Organization. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-080
RECOMMENDATION TEXT:
Payment Options Capitalize all words in titles.
IRS Action: Recommended
RECOMMENDATION 01020-081
RECOMMENDATION TEXT:
If you plan to mail a payment, consider the electronic options at IRS.gov/payments first. If you plan to mail a payment, consider the electronic options at IRS.gov/payments first. However, the IRS may add a convenience fee for credit card payments. Taxpayers should know upfront that the IRS charges convenience fee
IRS Action: Recommended
RECOMMENDATION 01020-083
RECOMMENDATION TEXT:
Can’t pay it all now? • Apply for a payment plan (installment agreement) at IRS.gov/OPA • Consider an offer in compromise at IRS.gov/OIC • Request a temporary collection delay at IRS.gov/tempcollectiondelay If you cannot immediately pay in full: • Apply for a payment plan (installment agreement) at IRS.gov/OPA or complete Form 9465 and send to the address found in the instructions to Form 9465. • Consider applying for an offer in compromise at IRS.gov/OICl • Request a temporary collection delay at IRS.gov/tempcollectiondelay. Bold. Clarity. Let taxpayers know a Form 9465 exists.
IRS Action:
RECOMMENDATION 01020-082
RECOMMENDATION TEXT:
If you pay by check, money order, or cashier’s check, make sure it’s payable to the U.S. Treasury. If you pay by check, money order, or cashier’s check, please make the check, money order, or cashier’s check payable to the U.S. Treasury. Clarity. Grammar.
IRS Action: Recommended
RECOMMENDATION 01020-084
RECOMMENDATION TEXT:
If we don’t hear from you If We Do Not Hear From You No Contractions. Capitalize all words in titles
IRS Action: Recommended
RECOMMENDATION 01020-085
RECOMMENDATION TEXT:
If you have not paid the debt already, a federal tax lien has arisen as a claim against all your property. If you don’t pay the amount due immediately or make payment arrangements, we can file a Notice of Federal Tax Lien (NFTL) publicly establishing our priority with your creditors and we may levy (subject to any applicable Collection Due Process rights). If you do not immediately pay the amount due or make payment arrangements, the IRS may file a Notice of Federal Tax Lien (NFTL), publicly establishing our priority with your creditors, or the IRS may issue a levy, subject to any applicable Collection Due Process rights. Grammar. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-086
RECOMMENDATION TEXT:
If we file the NFTL, it may be difficult to sell or borrow against your property. The NFTL may also appear on your credit report. If we file the NFTL, you may have difficulty selling or borrowing against your property or rights to your property. The NFTL may also appear on your credit report. Clarity. Grammar.
IRS Action: Recommended
RECOMMENDATION 01020-087
RECOMMENDATION TEXT:
Additional information Additional Information Capitalize all words in titles.
IRS Action: Recommended
RECOMMENDATION 01020-088
RECOMMENDATION TEXT:
You can contact us by mail at the following address. Be sure to include your employer ID number, the tax year, and the form number you are writing about. Internal Revenue Service Address City, State Zip code You can contact us by mail at the following address. Be sure to include your employer ID number, the tax year, and the form number about which you are writing. about. Internal Revenue Service Address City, State Zip code Grammar
IRS Action: Recommended
RECOMMENDATION 01020-089
RECOMMENDATION TEXT:
If you need assistance, please don’t hesitate to contact us. If you need assistance, please contact us. Grammar.
IRS Action: Recommended
RECOMMENDATION 01020-090
RECOMMENDATION TEXT:
Taxpayer Rights and Sources of Assistance The Internal Revenue Code (“IRC”) grants taxpayers specific rights – The Taxpayer Bill of Rights. The Taxpayer Bill of Rights are 10 fundamental rights. See IRC Section 7803(a)(3). IRS employees must be familiar with and must not violate the Taxpayer Bill of Rights. For additional information about your taxpayer rights, please see the enclosed Publication 1, Your Rights as a Taxpayer, or visit irs.gov/taxpayer-bill-of-rights. The Taxpayer Advocate Service (“TAS”) is an independent organization within the IRS that helps taxpayers with their IRS issues and helps protects taxpayers’ rights. TAS can offer help if your tax problem is causing a financial difficulty and you have tried but been unable to resolve your issue with the IRS. If you qualify for TAS assistance, which is always free, TAS will attempt to help resolve your IRS issue. To learn more, visit taxpayeradvocate.irs.gov or call 123-456-6789. The Taxpayer Advocate Panel (“TAP”) is a volunteer organization, comprised of community members, that can advocate for all taxpayers if the IRS systems, processes or procedures are not functioning as intended. Please visit improveirs.org to submit your suggestions or concerns. The following Tax Professionals, who are independent from the IRS, may also be able to help you: Low Income Taxpayer Clinics (“LITCs”) represent low-income taxpayers before the IRS or in tax court. LITCs can also help taxpayers who speak English as a Second Language. LITC services may be free or may require a small fee. To find an LITC near you: • Go to taxpayeradvocate.irs.gov/litcmap; • Download IRS Publication 4134, Low Income Taxpayer Clinic List, available at irs.gov/forms; or • Call the IRS toll-free at 800-829-3676 and ask for a copy of Publication 4134. State bar associations, state or local societies of accountants or enrolled agents, or other nonprofit tax professional organizations may also assist or may provide referrals. Like the 504, include Taxpayer Rights and Sources of Assistance. The IRS has just given a Notice of Intent to Seize. But does not also give taxpayer resources except – call us. Taxpayers at this point are not going to trust the IRS to solve the problem.
IRS Action: Recommended
RECOMMENDATION 01020-091
RECOMMENDATION TEXT:
We are required by law to charge applicable penalties. However, in select situations, we may be able to remove or reduce penalties. Visit irs.gov/penalties to learn more. The IRS is required by law to charge applicable penalties. However, in select situations, the IRS may be able to remove or reduce penalties. Visit irs.gov/penalties, or review Internal Revenue Code 6651, to learn more. Grammar. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-092
RECOMMENDATION TEXT:
We assess a penalty for each month or part of a month you don’t pay the tax you owe by the due date and afterward, up to 25% of the tax shown on the return. Note: The penalty amount in Billing Summary reflects accruals from your previous balance due notice, the amounts shown below are total Failure to Pay penalty charges. The IRS assess a penalty for each month or part of a month you do not pay the tax owed by the tax due date and afterward, of up to 25% of the tax shown on the return. Note: The penalty amount in the Billing Summary reflects accruals from your previous balance due notices, the amounts shown below are total Failure to Pay penalty charges. Grammar. Clarity. Spacing.
IRS Action: Recommended
RECOMMENDATION 01020-093
RECOMMENDATION TEXT:
Date to which Penalty accrued Number of months (full or partial) to which the penalty applies Unpaid tax amount Penalty rate Penalty amount Date to Which Penalty Accrued Number of Months (full or partial) to Which the Penalty Applies Unpaid Tax Amount Penalty Rate Penalty Amount Capitalize all words in titles
IRS Action: Recommended
RECOMMENDATION 01020-094
RECOMMENDATION TEXT:
We are required by law to charge interest when you don’t pay your liability on time. Unlike penalties, we cannot reduce or remove interest due to reasonable cause. Interest accumulates daily, so the longer you wait to pay, the more interest we add to your account. Visit irs.gov/interest for more information. Note: The interest amount in Billing Summary reflects accruals from your previous balance due notice, the amounts shown below are total interest charges. The IRS assess a penalty for each month or part of a month you do not pay the tax owed by the tax due date and afterward, of up to 25% of the tax shown on the return. Note: The penalty amount in the Billing Summary reflects accruals from your previous balance due notices, the amounts shown below are total Failure to Pay penalty charges. Clarity. Grammar.
IRS Action: Recommended
RECOMMENDATION 01020-095
RECOMMENDATION TEXT:
Period Days accrued Unpaid balance Interest rate Interest factor Interest charge Period Days Accrued Unpaid Balance Interest Rate Interest Factor Interest Charge Capitalize all words in titles.
IRS Action: Recommended
RECOMMENDATION 01020-096
RECOMMENDATION TEXT:
TAXPAYER ONLINE ACCOUNT – Taxpayers can create and access taxpayer online accounts. Please go to irs.gov, select “Sign into your Online Account” to get started; or Scan the QR Code found within this Notice. Please add this text to alert taxpayers that they have the option to create their online account. 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.
IRS Action: Recommended
RECOMMENDATION 01020-097
RECOMMENDATION TEXT:
TAXPAYER ONLINE ACCOUNT – Taxpayers can create and access taxpayer online accounts. Please go to irs.gov, select “Sign into your Online Account” to get started; or Scan the QR Code found within this Notice. Please add this text to alert taxpayers that they have the option to create their online account. 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.
IRS Action: Recommended
RECOMMENDATION 01020-098
RECOMMENDATION TEXT:
TAXPAYER ONLINE ACCOUNT – Taxpayers can create and access taxpayer online accounts. Please go to irs.gov, select “Sign into your Online Account” to get started; or Scan the QR Code found within this Notice. Please add this text to alert taxpayers that they have the option to create their online account. 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.
IRS Action: Recommended
RECOMMENDATION 01020-099
RECOMMENDATION TEXT:
Current Text: As of XX/XX/XXXX we have not received your overdue tax after sending several notices to you. You must pay your balance immediately or we may levy (seize) your property. If you do not make your payment now, we’ll consider your noncompliance an active choice and you could face a levy Recommendation: Prior to XX/XX/XXXX, the IRS sent you several notices about your balance. The IRS has not yet received your payment for overdue tax, and any assessed penalties and interest. You must pay your balance immediately, or the IRS will consider your non-payment as noncompliance, and the IRS may levy (seize) your property. Justification: Clearly communicates that prior notices have been sent, the balance remains, and what the IRS may do. Removed contractions and corrected grammar.
IRS Action: Recommended
RECOMMENDATION 01020-100
RECOMMENDATION TEXT:
Current Text: Payment must be received immediately. Recommendation: The IRS must receive your payment immediately. Justification: Clarity
IRS Action: Recommended
RECOMMENDATION 01020-101
RECOMMENDATION TEXT:
Current Text: Form numbers (1040, 1040A or 1040EZ) Recommendation: Copies of your tax return(s) filed for the outstanding tax years (Form Numbers 1040, 1040A or 1040EZ) Justification: Clarifies what Forms the IRS is talking about
IRS Action: Recommended
RECOMMENDATION 01020-102
RECOMMENDATION TEXT:
Current Text: Address from the outstanding tax years Recommendation: Address reported on your tax returns for the outstanding tax years Justification: Clarifies what Address
IRS Action: Recommended
RECOMMENDATION 01020-103
RECOMMENDATION TEXT:
Current Text: Go to irs.gov/directpay Recommendation: Go to irs.gov/directpay or scan the QR Code below Justification: Alerting Taxpayers that a QR code exists also
IRS Action: Recommended
RECOMMENDATION 01020-104
RECOMMENDATION TEXT:
Current Text: • Apply Payment To: Income Tax – Form XXX Recommendation: • Apply Payment To: “Income Tax – Form XXXX” (enter the Form number in place of the XXXX) Justification: Explains where to get the numbers to put in place of the XXXX
IRS Action: Recommended
RECOMMENDATION 01020-105
RECOMMENDATION TEXT:
Current Text: • Tax Period for Payment: XXXX Recommendation: • Tax Period for Payment: “XXXX” (enter the year to which the tax payment applies in place of the XXXX) Justification: Explains what the XXXX is for
IRS Action: Recommended
RECOMMENDATION 01020-106
RECOMMENDATION TEXT:
Recommendation: If you cannot pay immediately, please see Other Options, listed below Justification: Taxpayer must know they have other options than PAY IMMEDIATELY
IRS Action: Recommended
RECOMMENDATION 01020-107
RECOMMENDATION TEXT:
Current Text: Consequences If You Don’t Pay Immediately Recommendation: Consequences If You Do Not Pay Immediately Justification: Remove contractions
IRS Action: Recommended
RECOMMENDATION 01020-108
RECOMMENDATION TEXT:
Current Text: • We may levy your income and bank accounts, as well as seize your property or your rights to property if you fail to comply. Property includes wages and other income, bank accounts, business assets, personal assets (including your car and home), Social Security benefits, Alaska Permanent Fund dividends or state tax refunds. Recommendation: • If you fail to comply, the IRS may levy your income and bank accounts, as well as seize your property or your rights to property. Property may include but is not limited to wages and other income, bank accounts, business assets, personal assets (including your car and home), Social Security benefits, Alaska Permanent Fund dividends or state tax refunds. Justification: If the taxpayer fails to comply should start the sentence rather than starting with the levy threat.
IRS Action: Recommended
RECOMMENDATION 01020-109
RECOMMENDATION TEXT:
Current Text: • We can file a Notice of Federal Tax Lien, notifying your creditors we have a claim (lien) against all your property. Recommendation: • The IRS may also file a Notice of Federal Tax Lien, to notify your creditors that the IRS has a claim (lien) against all your property. Justification: Grammar
IRS Action: Recommended
RECOMMENDATION 01020-110
RECOMMENDATION TEXT:
Current Text: • The U.S. Department of State may revoke your passport or decline to issue or renew a passport if you have seriously delinquent tax debt totaling more than $59,000. For more information, visit irs.gov/passports. Recommendation: • If you have seriously delinquent tax debts of more than $59,000, the U.S. Department of State may revoke your passport or decline to issue or renew a passport. For more information, visit irs.gov/passports. Justification: Need to start off seriously delinquent…, rather than the passport threat.
IRS Action: Recommended
RECOMMENDATION 01020-111
RECOMMENDATION TEXT:
Current Text: 1. If you can’t pay the total amount due, pay as much as you can now and visit irs.gov/opa to set up a payment plan Recommendation: 1. If you cannot pay the total amount due, pay as much as you can now and visit irs.gov/opa to set up a payment plan Justification: Remove contractions
IRS Action: Recommended
RECOMMENDATION 01020-112
RECOMMENDATION TEXT:
Current Text: 1. Alternative options for those with financial hardships, including offer in compromise and temporary delay of collection, visit irs.gov/payments Recommendation: 2. For those with financial hardships, alternative payment options exist, include offers in compromise and/or a temporary delay of collections. Visit irs.gov/payments for more information Justification: Grammar
IRS Action: Recommended
RECOMMENDATION 01020-113
RECOMMENDATION TEXT:
Current Text: When you pay by check, you authorize us to use information from your check to make a one-time electronic fund transfer from your account or process the payment as a check transaction. When you pay by check, you authorize us to use information from your check to make a one-time electronic fund transfer from your account or process the payment as a check transaction. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from your account as soon as the same day we receive your payment, and you will not receive your check back from your financial institution. Recommendation: When you pay by check, you authorize the IRS to use information from your check to make a one-time electronic fund transfer from your account or process the payment as a check transaction. The IRS may withdraw the funds from your account as soon as the same day we receive your payment. Your financial institution will not send back your check. Please keep a copy of your check. Justification: Clarity; and reminds taxpayer to keep a copy of their check because the IRS does not return the check.
IRS Action: Recommended
RECOMMENDATION 01020-114
RECOMMENDATION TEXT:
Current Text: Your payment must be received within 21 calendar days of the date of this notice (10 business days if the amount you owe is $100,000 or more) to avoid additional penalty and interest charges. Recommendation: To avoid additional penalties and interest, the IRS must receive your payment within 21 calendar days of the date of this notice (10 business days if the amount you owe is $100,000 or more). Justification: Places emphasis on what you are trying to avoid. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-115
RECOMMENDATION TEXT:
Current Text: Notice of Intent to levy This notice is your Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). If we don’t receive the amount due within 30 days from the date of this notice, we can levy your state tax refund. We may also serve a Disqualified Employment Tax Levy or a Federal Contractor Levy, as explained in the enclosed Publication 594, IRS Collection Process. In most other situations, before we levy on your property or rights to property, we’ll send you a notice that gives you the opportunity to request a Collection Due Process hearing, unless you have already received one. Recommendation: Notice of Intent to Levy This Notice is the IRS’s Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). If you do not pay, in full, the amount due within 30 days from the date of this Notice of Intent to Seize, the IRS may levy your state tax refund. The IRS may also serve a Disqualified Employment Tax Levy or a Federal Contractor Levy, as explained in the enclosed Publication 594, IRS Collection Process. In most other situations, before the IRS levies your property or rights to your property, the IRS will send you a notice, giving you the opportunity to request a Collection Due Process hearing, if you have not already requested a Collection Due Process hearing. Justification: Clarity
IRS Action: Recommended
RECOMMENDATION 01020-116
RECOMMENDATION TEXT:
Current Text: If you have not paid the debt already, a federal tax lien has arisen as a claim against all your property. If you don’t pay the amount due immediately or make payment arrangements, we can file a Notice of Federal Tax Lien (NFTL) publicly establishing our priority with your creditors or we may levy (subject to any applicable Collection Due Process rights). If we file the NFTL, it may be difficult to sell or borrow against your property. Recommendation: If you do not pay the amounts owed, or do not make payment arrangements, the IRS may file a Notice of Federal Tax Lien (“NFTL”). A NFTL publicly establishes the IRS’s priority with your creditors. The IRS may also place levies against your property or against your right to property, subject to any applicable Collection Due Process rights. If the IRS files a NFTL, you may have difficulty selling or borrowing against your property. Justification: Clarity
IRS Action: Recommended
RECOMMENDATION 01020-117
RECOMMENDATION TEXT:
Current Text: If you don’t agree with our intent to levy or file a NFTL, you have the right to request an appeal under the Collection Appeals Program (CAP) before collection action takes place. If you want to file an appeal, call 123-456-6789 or send us a Collection Appeals Request (Form 9423). Call 123-456-6789 if you have any questions. For more information about your appeal rights, see enclosed Publication 1660 (Collection Appeal Rights). Recommendation: If you do not agree with the IRS intent to levy or with the IRS filing a NFTL, you have the right to request an appeal under the Collection Appeals Program (CAP) before collection action takes place. If you want to file an appeal, call 123-456-6789 or send us a Collection Appeals Request (Form 9423). Call 123-456-6789 if you have any questions. For more information about your appeal rights, see enclosed Publication 1660 (Collection Appeal Rights). Justification: Clarity. No contractions
IRS Action: Recommended
RECOMMENDATION 01020-118
RECOMMENDATION TEXT:
Current Text: To use the tool, scan the QR Code below or visit IRS.gov/dutreply and enter access code xxxxx-xxxxx. Recommendation: Document Upload Tool To use the Document Upload Tool, scan the QR Code below or visit IRS.gov/dutreply and enter access code xxxxx-xxxxx. By using this Document Upload Tool, you can quickly and efficiently upload any documentation needed to respond to the above IRS requested information. Justification: Explains the DUT. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-119
RECOMMENDATION TEXT:
Current Text: Scan here to reply and upload documentation Recommendation: Scan the above QR Code to reply and upload documentation Justification: Clarity. Explains what you are scanning and why.
IRS Action: Recommended
RECOMMENDATION 01020-120
RECOMMENDATION TEXT:
Current Text: Tax Period Ending Form Number Amount You Owed Interest1 Failure-to-Pay Penalty2 Recommendation: Tax Period Ending Form Number Amount You Owed Interest1 Failure-to-Pay Penalty2 Justification: Uniform Titles.
IRS Action: Recommended
RECOMMENDATION 01020-121
RECOMMENDATION TEXT:
Current Text: Additional interest and applicable penalties accrue if payment is received after 21 calendar days from the notice date (or 10 business days if you owe $100,000 or more). Recommendation: Additional interest and applicable penalties accrue if the IRS receives your payment after 21 calendar days from the notice date (or 10 business days if you owe $100,000 more more). Justification: Clarity
IRS Action: Recommended
RECOMMENDATION 01020-122
RECOMMENDATION TEXT:
Current Text: • Visit irs.gov/account to view online billing details. Recommendation: • Visit irs.gov/account to view your online account and details of the amounts due. Justification: It is not just billing details – you are visiting to view your online account and details.
IRS Action: Recommended
RECOMMENDATION 01020-123
RECOMMENDATION TEXT:
Current Text: If you can’t create an online account, call 123-456-6789 for a detailed calculation of your penalties and interest. Recommendation: You can also scan the QR Code to create your online account. If you cannot create an online account, please call 123-456-6789 for a detailed calculation of the penalties and interest. Justification: Remove contractions, directing taxpayers to create an online account, and clarity.
IRS Action: Recommended
RECOMMENDATION 01020-124
RECOMMENDATION TEXT:
Current Text: If you can’t find what you need online, and still have questions not addressed in this notice call the IRS at 123-456-6789. Recommendation: If you cannot find what you need online, and still have questions not addressed in this Notice call the IRS at 123-456-6789. Justification: Remove contractions.
IRS Action: Recommended
RECOMMENDATION 01020-125
RECOMMENDATION TEXT:
Current Text: The Internal Revenue Code (IRC) gives taxpayers specific rights. The Taxpayer Bill of Rights groups these into 10 fundamental rights. See IRC Section 7803(a)(3). IRS employees are responsible for being familiar with and following these rights. For additional information about your taxpayer rights, please see the enclosed Publication 1, Your Rights as a Taxpayer, or visit irs.gov/taxpayer-bill-of-rights. Recommendation: The Internal Revenue Code (“IRC”) grants taxpayers specific rights – The Taxpayer Bill of Rights. The Taxpayer Bill of Rights are 10 fundamental rights. See IRC Section 7803(a)(3). IRS employees must be familiar with and must not violate the Taxpayer Bill of Rights. For additional information about your taxpayer rights, please see the enclosed Publication 1, Your Rights as a Taxpayer, or visit irs.gov/taxpayer-bill-of-rights. Justification: Clarity. IRS employees not only need to be “familiar” with the TBR, but IRS employees cannot violate those rights.
IRS Action: Recommended
RECOMMENDATION 01020-126
RECOMMENDATION TEXT:
Current Text: The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. TAS can offer you help if your tax problem is causing a financial difficulty, you’ve tried but been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure isn’t working as it should. If you qualify for TAS assistance, which is always free, TAS will do everything possible to help you. To learn more, visit taxpayeradvocate.irs.gov or call 123-456-6789. Recommendation: The Taxpayer Advocate Service (“TAS”) is an independent organization within the IRS that helps taxpayers with their IRS issues and helps protects taxpayers’ rights. TAS can offer help if your tax problem is causing a financial difficulty and you have tried but been unable to resolve your issue with the IRS. If you qualify for TAS assistance, which is always free, TAS will attempt to help resolve your IRS issue. To learn more, visit taxpayeradvocate.irs.gov or call 123-456-6789. Justification: Clarifies what TAS is and what TAS is not.
IRS Action: Recommended
RECOMMENDATION 01020-127
RECOMMENDATION TEXT:
Recommendation: The Taxpayer Advocate Panel (“TAP”) is a volunteer organization, comprised of community members, that can advocate for all taxpayers if the IRS systems, processes or procedures are not functioning as intended. Please visit improveirs.org to submit your suggestions or concerns. Include a QR Code like TAS has. Justification: TAP should also be listed for systemic issues with the IRS. And we should have a QR Code.
IRS Action: Recommended
RECOMMENDATION 01020-128
RECOMMENDATION TEXT:
Current Text: Tax professionals who are independent from the IRS may be able to help you. Recommendation: The following Tax Professionals, who are independent from the IRS, may also be able to help you: Justification: Clarity
IRS Action: Recommended
RECOMMENDATION 01020-129
RECOMMENDATION TEXT:
Current Text: Low Income Taxpayer Clinics (LITCs) can represent low-income persons before the IRS or in court. LITCs can also help persons who speak English as a second language. Any services provided by an LITC must be for free or a small fee. To find an LITC near you: • Go to taxpayeradvocate.irs.gov/litcmap; • Download IRS Publication 4134, Low Income Taxpayer Clinic List, available at irs.gov/forms; or • Call the IRS toll-free at 800-829-3676 and ask for a copy of Publication 4134. Recommendation: The following Tax Professionals, who are independent from the IRS, may also be able to help you: Low Income Taxpayer Clinics (“LITCs”) represent low-income taxpayers before the IRS or in tax court. LITCs can also help taxpayers who speak English as a Second Language. LITC services may be free or may require a small fee. To find an LITC near you: • Go to taxpayeradvocate.irs.gov/litcmap; • Download IRS Publication 4134, Low Income Taxpayer Clinic List, available at irs.gov/forms; or • Call the IRS toll-free at 800-829-3676 and ask for a copy of Publication 4134. Justification: Clarity
IRS Action: Recommended
RECOMMENDATION 01020-130
RECOMMENDATION TEXT:
Current Text: State bar associations, state or local societies of accountants or enrolled agents, or other nonprofit tax professional organizations may also be able to provide referrals. Recommendation: State bar associations, state or local societies of accountants or enrolled agents, or other nonprofit tax professional organizations may also assist or may provide referrals. Justification: Clarity
IRS Action: Recommended
RECOMMENDATION 01020-131
RECOMMENDATION TEXT:
Recommendation: Insert spaces between the sources of taxpayer assistance. (1) TBR; (2) TAS; (3) TAP; (4) LITC; and (State Bar. Justification: Visual and so taxpayers know there are many different sources of help.
IRS Action: Recommended
RECOMMENDATION 01020-132
RECOMMENDATION TEXT:
Current Text: We are required by law to charge applicable penalties. However, in select situations, we may be able to remove or reduce penalties. Visit irs.gov/penalties to learn more. Recommendation: The IRS is required by law to charge applicable penalties. However, in select situations, the IRS may be able to remove or reduce penalties. Visit irs.gov/penalties, or review Internal Revenue Code 6651, to learn more. Justification: Including the IRC that is referred to in the earlier portion of the letter. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-133
RECOMMENDATION TEXT:
Current Text: We assess a penalty for each month or part of a month you don’t pay the tax you owe by the due date and afterward, up to 25% of the tax shown on the return. Recommendation: The IRS assess a penalty for each month or part of a month you do not pay the tax owed by the tax due date and afterward, of up to 25% of the tax shown on the return. Justification: Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-134
RECOMMENDATION TEXT:
Current Text: Note: The penalty amount in Billing Summary reflects accruals from your previous balance due notice, the amounts shown below are total Failure to Pay penalty charges. Recommendation: Note: The penalty amount in the Billing Summary reflects accruals from your previous balance due notices, the amounts shown below are total Failure to Pay penalty charges. Justification: Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-135
RECOMMENDATION TEXT:
Current Text: Date to which penalty accrued Number of months (full or partial) to which the penalty applies Unpaid tax amount Penalty rate Penalty amount Recommendation: Date to Which Penalty Accrued Number of Months (full or partial) to Which the Penalty Applies Unpaid Tax Amount Penalty Rate Penalty Amount Justification: Capitalize Titles.
IRS Action: Recommended
RECOMMENDATION 01020-136
RECOMMENDATION TEXT:
Current Text: We are required by law to charge interest when you don’t pay your liability on time. Unlike penalties, we cannot reduce or remove interest due to reasonable cause. Recommendation: The IRS is required by law to charge interest when you do not timely pay your liability. Unlike penalties, the IRS cannot reduce or remove interest due to reasonable cause. Justification: Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-137
RECOMMENDATION TEXT:
Current Text: Interest accumulates daily, so the longer you wait to pay, the more interest we add to your account. Visit irs.gov/interest for more information. Recommendation: Interest accumulates daily, so the longer you wait to pay, the more interest accrues. Visit irs.gov/interest, or review Internal Revenue Code Section 6601, for more information. Justification: Including the IRC that is referred to in the earlier portion of the letter. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-138
RECOMMENDATION TEXT:
Current Text: Note: The interest amount in Billing Summary reflects accruals from your previous balance due notice, the amounts shown below are total interest charges. Recommendation: Note: The interest amount in the Billing Summary reflects accruals from your previous balance due notice, the amounts shown below are total interest charges. Justification: Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-139
RECOMMENDATION TEXT:
Current Text: Days accrued Unpaid balance Interest rate Interest factor Interest charge Recommendation: Period Days Accrued Unpaid Balance Interest Rate Interest Factor Interest Charge Justification: Capitalize all words in titles
IRS Action: Recommended
RECOMMENDATION 01020-140
RECOMMENDATION TEXT:
Current Text: Notice of Intent to Seize (Levy) your property or rights to your property Recommendation: Notice of Intent to Seize (Levy) your property or rights to your property Justification: Capitalize words in titles; IRS does not use “ “ when referring to shortened words; consistently use “your property or rights to your property” throughout all 504 series letters. Bold
IRS Action:
RECOMMENDATION 01020-141
RECOMMENDATION TEXT:
Current Text: Amount due immediately Recommendation: Amount Due Immediately Justification: Capitalize all words in titles
IRS Action: Recommended
RECOMMENDATION 01020-142
RECOMMENDATION TEXT:
Current Text: As we notified you before, our records show you have an unpaid employer shared responsibility payment (ESRP) for the tax year ending XX/XX/XXXX. Recommendation: The IRS sent you previous notices regarding your unpaid balance. As of the date of this Notice of Intent to Seize, our records show you still have an unpaid employer shared responsibility payment (ESRP) for the tax year ending XX/XX/XXXX. Justification: Clarity
IRS Action: Recommended
RECOMMENDATION 01020-143
RECOMMENDATION TEXT:
Current Text: If you don’t call to make payment arrangements or we don’t receive the amount due, within 30 days from the date of this notice, we may levy your property or rights to property and apply it to the $ you owe. Recommendation: Justification:
IRS Action: Recommended
RECOMMENDATION 01020-144
RECOMMENDATION TEXT:
Current Text: What you need to do immediately Recommendation: What you Need to Do Immediately Justification: Capitalize all words in titles.
IRS Action: Recommended
RECOMMENDATION 01020-145
RECOMMENDATION TEXT:
Current Text: What you need to do immediately – continued Recommendation: What You Need to Do Immediately – Continued Justification: Bold all; capitalize all words in titles
IRS Action: Recommended
RECOMMENDATION 01020-146
RECOMMENDATION TEXT:
Current Text: What you need to do immediately – continued Recommendation: What You Need to Do Immediately – Continued Justification: Bold all; capitalize all words in titles
IRS Action: Recommended
RECOMMENDATION 01020-147
RECOMMENDATION TEXT:
Current Text: Pay immediately—continued • If you can’t pay the amount due, pay as much as you can now and make payment arrangements that allow you to pay off the rest over time. Visit www.irs.gov/e-pay for more information about: – Credit and debit card payments – Electronic payments – Installment and payment plans Recommendation: Make Payment Arrangements: • If you cannot pay the above amount due, pay as much as you can now and then make payment arrangements with the IRS so you can pay the above amount due over time. Visit www.irs.gov/e-pay for more information about: – Credit and debit card payments; – Electronic payments; – Installment and payment plans Justification: Pay immediately does not include payment arrangements. Taxpayers need to know they have an option.
IRS Action: Recommended
RECOMMENDATION 01020-148
RECOMMENDATION TEXT:
Current Text: Or, call us at 123-456-6789 to discuss your options. Recommendation: Or, call us at 123-456-6789 to discuss your payment arrangement options. Justification: This section refers to payment arrangement options. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-149
RECOMMENDATION TEXT:
Current Text: If you’ve already paid your balance in full within the past 14 days or made payment arrangements, please disregard this notice. Recommendation: If you already paid, in full, the amount due, within the past 14 days or made payment arrangements, within the past 14 days, please disregard this Notice of Intent to Seize. Justification: Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-150
RECOMMENDATION TEXT:
Current Text: If we don’t hear from you Recommendation: If We Do Not Hear From You Justification: Capitalize all words in titles; no contractions.
IRS Action: Recommended
RECOMMENDATION 01020-151
RECOMMENDATION TEXT:
Current Text: If you don’t pay or make payment arrangements within 30 days from the date of this notice, we may seize (“levy”) your property or rights to property Recommendation: If, within 30 days of this Notice of Intent to Seize, you do not pay, in full, the amount due, or make payment arrangements, we may seize (Levy) your property or rights to your property. Justification: No Contractions, use consistent words throughout.
IRS Action: Recommended
RECOMMENDATION 01020-152
RECOMMENDATION TEXT:
Current Text: If you don’t pay the amount due or call us to make payment arrangements, we may file a Notice of Federal Tax Lien on your property at any time, if we haven’t already done so. Recommendation: If you do not pay, in full, the amount due, or call the IRS to make payment arrangements, the IRS may file a Notice of Federal Tax Lien, if the IRS has not already done so. Justification: Clarity; no contractions.
IRS Action: Recommended
RECOMMENDATION 01020-153
RECOMMENDATION TEXT:
Current Text: If the lien is filed, you may find it difficult to sell or borrow against your property. The Notice of Federal Tax Lien would also appear on your credit report – which may harm your credit rating – and your creditors would also be publicly notified that the IRS has priority to seize your property. Recommendation: If the IRS files a lien against your property or your rights to property, selling or borrowing against your property may be difficult. The Notice of Federal Tax Lien may also appear on your credit report – which may harm your credit rating. Your creditors may also be publicly notified that the IRS has priority to seize your property. Justification: Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-154
RECOMMENDATION TEXT:
Current Text: Additional information Recommendation: Additional Information Justification:Capitalize all words in titles
IRS Action: Recommended
RECOMMENDATION 01020-155
RECOMMENDATION TEXT:
Current Text: Paying online is convenient, secure, and ensures timely receipt of your payment. To pay your taxes online or for more information, go to www.irs.gov/e-pay. Recommendation: Paying online is convenient, secure, and ensures timely receipt of your payment. To pay your taxes online or for more information, go to www.irs.gov/e-pay. Please include a QR Code here. Justification: Include a QR Code to direct taxpayers to the ability to create an online account.
IRS Action: Recommended
RECOMMENDATION 01020-156
RECOMMENDATION TEXT:
Current Text: You can contact us by mail at the following address. Be sure to include your taxpayer identification number, the tax year, and the form number you are writing about. Recommendation: You can contact us by mail at the following address. If you contact the IRS by mail, include your taxpayer identification number, the tax year, and the form number about which you are writing. Justification: Clarity
IRS Action: Recommended
RECOMMENDATION 01020-157
RECOMMENDATION TEXT:
Current Text: Keep this notice for your records Recommendation: Keep this Notice of Intent to Seize for your records. Justification: Refer to the Notice of Intent to Seize – consistently
IRS Action: Recommended
RECOMMENDATION 01020-158
RECOMMENDATION TEXT:
Recommendation: Taxpayer Rights and Sources of Assistance The Internal Revenue Code (“IRC”) grants taxpayers specific rights – The Taxpayer Bill of Rights. The Taxpayer Bill of Rights are 10 fundamental rights. See IRC Section 7803(a)(3). IRS employees must be familiar with and must not violate the Taxpayer Bill of Rights. For additional information about your taxpayer rights, please see the enclosed Publication 1, Your Rights as a Taxpayer, or visit irs.gov/taxpayer-bill-of-rights. The Taxpayer Advocate Service (“TAS”) is an independent organization within the IRS that helps taxpayers with their IRS issues and helps protects taxpayers’ rights. TAS can offer help if your tax problem is causing a financial difficulty and you have tried but been unable to resolve your issue with the IRS. If you qualify for TAS assistance, which is always free, TAS will attempt to help resolve your IRS issue. To learn more, visit taxpayeradvocate.irs.gov or call 123-456-6789. The Taxpayer Advocate Panel (“TAP”) is a volunteer organization, comprised of community members, that can advocate for all taxpayers if the IRS systems, processes or procedures are not functioning as intended. Please visit improveirs.org to submit your suggestions or concerns. The following Tax Professionals, who are independent from the IRS, may also be able to help you: Low Income Taxpayer Clinics (“LITCs”) represent low-income taxpayers before the IRS or in tax court. LITCs can also help taxpayers who speak English as a Second Language. LITC services may be free or may require a small fee. To find an LITC near you: • Go to taxpayeradvocate.irs.gov/litcmap; • Download IRS Publication 4134, Low Income Taxpayer Clinic List, available at irs.gov/forms; or • Call the IRS toll-free at 800-829-3676 and ask for a copy of Publication 4134. State bar associations, state or local societies of accountants or enrolled agents, or other nonprofit tax professional organizations may also assist or may provide referrals. Please include a QR code here. Justification: Like the 504, include Taxpayer Rights and Sources of Assistance. The IRS has just given a Notice of Intent to Seize. But does not also give taxpayer resources except – call us. Taxpayers at this point are not going to trust the IRS to solve the problem.
IRS Action: Recommended
RECOMMENDATION 01020-159
RECOMMENDATION TEXT:
Current Text: We are required by law to charge interest when you don’t pay your liability on time. Unlike penalties, we cannot reduce or remove interest due to reasonable cause. Interest accumulates daily, so the longer you wait to pay, the more interest we add to your account. Visit irs.gov/interest for more information. Note: The interest amount in Billing Summary reflects accruals from your previous balance due notice, the amounts shown below are total interest charges. Recommendation: The IRS is required by law to charge interest when you do not pay your liability on time. Unlike penalties, the IRS cannot reduce or remove interest due to reasonable cause. Interest accumulates daily, so the longer you take to pay, the more interest the IRS adds to your account. Visit irs.gov/interest for more information. Note: The interest amount in Billing Summary above, reflects interest accruals from your previous balance due notice. The amounts shown below are total interest charges. Justification: Clarity. Separate directions or statements for visual clarity.
IRS Action: Recommended
RECOMMENDATION 01020-160
RECOMMENDATION TEXT:
Current Text: Period Days accrued Unpaid balance Interest rate Interest factor Interest charge Recommendation: Period Days Accrued Unpaid Balance Interest Rate Interest Factor Interest Charge Justification: Capitalize all words in titles.
IRS Action: Recommended
RECOMMENDATION 01020-161
RECOMMENDATION TEXT:
Current Text: If you need assistance, please don’t hesitate to contact us. Recommendation: If you need assistance, please contact us. Justification: No Contractions and grammar.
IRS Action: Recommended
RECOMMENDATION 01020-162
RECOMMENDATION TEXT:
Current Text: Notice of intent to seize (levy) your property or rights to property Recommendation: Notice of Intent to Seize (Levy) your property or rights to your property Justification: Capitalize words in title; Bold.
IRS Action: Recommended
RECOMMENDATION 01020-163
RECOMMENDATION TEXT:
Current Text: Amount due: $ Recommendation: Amount Due: $ Justification: Capitalize words in title.
IRS Action: Recommended
RECOMMENDATION 01020-164
RECOMMENDATION TEXT:
Current Text: This is a notice of intent to levy your property or rights to property. As we notified you before, our records show you have unpaid taxes for the tax period ending XX/XX/XXXX (Form XXXX). If you don’t call us immediately to make payment arrangements or we don’t receive the amount due within 30 days from the date of this notice, we may levy your property or rights to property and apply it to the $ you owe. Recommendation: This is a Notice of Intent to Levy your property or rights to your property. The IRS sent you previous notices regarding your unpaid balance. As of the date of this Notice of Intent to Seize, our records show that you still have unpaid taxes for the tax period ending XX/XX/XXXX (Form XXXX). If, within 30 days of the date of this Notice of Intent to Seize, you do not make payment arrangements, or you do not pay your balance due, in full, the IRS may levy your property or rights to your property and apply the proceeds to your balance due. Justification: Grammar. Separate the instructions in a space. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-165
RECOMMENDATION TEXT:
Current Text: What you need to do immediately Recommendation: What You Need to Do Immediately Justification: Bold and Capitalize all words in title.
IRS Action: Recommended
RECOMMENDATION 01020-166
RECOMMENDATION TEXT:
Current Text: If you agree with the amount due and you’re not working with an IRS representative Recommendation: If you agree with the amount due and you are not working with an IRS Representative: Justification: No Contractions; Capitalization
IRS Action: Recommended
RECOMMENDATION 01020-167
RECOMMENDATION TEXT:
Current Text: Pay the amount due of $ immediately or we may file a Notice of Federal Tax Lien, the amount of interest will increase, and additional penalties may apply. Recommendation: Immediately pay, in full, the above amount due or we may file a Notice of Federal Tax Lien. Until you pay your balance, in full, interest will increase and penalties may continue to accrue. Justification: Grammar. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-168
RECOMMENDATION TEXT:
Current Text: Pay online or by phone or mail a check or money order with the attached payment stub. You can pay online now at www.eftps.gov. Recommendation: Pay online, pay over the phone, or mail a check or money order with the payment stub attached to this Notice of Intent to Seize. -You can pay online now at www.eftps.gov. -You can call XXX-XXX-XXX to pay over the phone. -You can mail a check or money order, to the following address: Justification: Clarity. Giving taxpayers their options in one section.
IRS Action: Recommended
RECOMMENDATION 01020-169
RECOMMENDATION TEXT:
Current Text: When you provide a check as payment, you authorize us either to use information from your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from your account as soon as the same day we receive your payment, and you will not receive your check back from your financial institution. Recommendation: When you pay by check, you authorize us to use information from your check to make a one-time electronic fund transfer from your account, or to process the payment as a check transaction. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from your account as soon as the same day we receive your payment. Please keep a copy of your check because your financial institution will not return your check. Justification: Clarity. Grammar.
IRS Action: Recommended
RECOMMENDATION 01020-170
RECOMMENDATION TEXT:
Current Text: If you disagree with the amount due Call us at 123-456-6789 to review your account with a representative. Be sure to have your account information available when you call. Recommendation: If you disagree with the amount due and you are not working with an IRS Representative: Call us at 123-456-6789 to review your account with an IRS Representative. Be sure to have your account information available when you call. Justification: Needs to be uniform with the bold point above this point. Clarity – that if not already working with IRS Rep. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-171
RECOMMENDATION TEXT:
Current Text: We’ll assume you agree with the information in this notice if we don’t hear from you. Recommendation: If we do not hear from you: We will assume you agree with the information in this Notice of Intent to Seize. Justification: Need the heading bold. Taxpayers have three clear options of what to do immediately.
IRS Action: Recommended
RECOMMENDATION 01020-172
RECOMMENDATION TEXT:
Current Text: What you need to know Recommendation: What You Need to Know Justification: Capitalize all words in title.
IRS Action: Recommended
RECOMMENDATION 01020-173
RECOMMENDATION TEXT:
Current Text: Notice of Intent to Levy This notice is your Notice of Intent to Levy (Internal Revenue Code Section 6331(d)). If we don’t receive the amount due within 30 days from the date of this notice, we may serve a Disqualified Employment Tax Levy or a Federal Contractor Levy, as explained in the enclosed Publication 594, IRS Collection Process. In most other situations, before we levy on your property or rights to property, we’ll send you a notice that gives you the opportunity to request a Collection Due Process hearing, unless you have already received one. Property or rights to property includes: – Accounts receivable and other income – Bank accounts – Business assets Recommendation: Notice of Intent to Levy This Notice is the IRS’s Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). If you do not pay, in full, the amount due within 30 days from the date of this Notice of Intent to Seize, the IRS may levy your state tax refund. The IRS may also serve a Disqualified Employment Tax Levy or a Federal Contractor Levy, as explained in the enclosed Publication 594, IRS Collection Process. In most other situations, before the IRS levies your property or rights to your property, the IRS will send you a notice, giving you the opportunity to request a Collection Due Process hearing, if you have not already requested a Collection Due Process hearing. Property or rights to your property includes: – Accounts receivable and other income; – Bank accounts; – Business assets. Justification: Grammar. Spacing. Keep the language uniform across all CP504 Series Letters. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-174
RECOMMENDATION TEXT:
Current Text: What you need to know – continued Recommendation: What You Need to Know – Continued Justification: Bold and capitalize all words in title
IRS Action: Recommended
RECOMMENDATION 01020-175
RECOMMENDATION TEXT:
Current Text: Right to request an appeal If you don’t agree with our intent to levy or file a Notice of Federal Tax Lien, you have the right to request an appeal under the Collection Appeals Program (CAP) before the collection action takes place. Please call 123-456-6789 or send us a Collection Appeal Request (Form 9423) to the address at the top of the notice within 30 days from the date of this notice. Note: The (CAP) is different from the Collection Due Process (CDP) Program. Please call 123-456-6789 if you have questions about either of these programs. For more information about your appeal rights, see Publication 1660 (Collection Appeal Rights). Recommendation: Right to request an appeal: If you do not agree with our intent to levy or our intent to file a Notice of Federal Tax Lien, you have the right to request an appeal under the Collection Appeals Program (CAP) before the collection action takes place. Within 30 days from the date of this Notice of Intent to Seize, please call 123-456-6789 to request a Collection Appeal Request (Form 9423) or send us a completed Collection Appeal Request (Form 9423) to the address at the top of the Notice of Intent to Seize Note: The (CAP) is different from the Collection Due Process (CDP) Program. Please call 123-456-6789 if you have questions about either of these programs. For more information about your appeal rights, see Publication 1660 (Collection Appeal Rights). Justification: No contractions; spacing, Clarity, Grammar.
IRS Action: Recommended
RECOMMENDATION 01020-176
RECOMMENDATION TEXT:
Current Text: IRS.gov/dutreply and enter access code XXXXX-XXXXX, QR Code Scan here to reply and upload documentation Recommendation: Remove and add below Justification: Organization. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-177
RECOMMENDATION TEXT:
Current Text: Denial or revocation of United States passport On December 4, 2015, as part of the Fixing America’s Surface Transportation (FAST) Act, Congress enacted section 7345 of the Internal Revenue Code, which requires the Internal Revenue Service to notify the State Department of taxpayers certified as owing a seriously delinquent tax debt. The FAST Act generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Seriously delinquent tax debt means an unpaid, legally enforceable federal tax debt of an individual totaling more than $59,000 that has been assessed and for which a Notice of Federal Tax Lien has been filed and all administrative remedies under IRC Section 6320 have lapsed or been exhausted, or a levy has been issued. If you are individually liable for tax debt (including penalties and interest) totaling more than $59,000 and you do not pay the amount you owe or make alternate arrangements to pay, we may notify the State Department that your tax debt is seriously delinquent. The State Department generally will not issue or renew a passport to you after we make this notification. If you currently have a valid passport, the State Department may revoke your passport or limit your ability to travel outside of the United States. Additional information on passport certification is available at www.irs.gov/passports. Recommendation: Denial or revocation of United States passport: On December 4, 2015, as part of the Fixing America’s Surface Transportation (FAST) Act, Congress enacted section 7345 of the Internal Revenue Code. FAST requires the Internal Revenue Service to notify the State Department of the names of taxpayers certified as owing seriously delinquent tax debt. The FAST Act generally prohibits the State Department from issuing or renewing a passport to taxpayers with a seriously delinquent tax debt. Seriously delinquent tax debt means an unpaid, legally enforceable, federal tax debt of an individual totaling more than $59,000 that the IRS assessed, and for which a Notice of Federal Tax Lien has been filed, and all administrative remedies under IRC Section 6320 have lapsed or been exhausted, or for which the IRS issued a levy. If you are individually liable for a seriously delinquent tax debt and you do not pay the amount you owe, or you do not make alternate arrangements to pay, the IRS may notify the State Department that your tax debt is seriously delinquent. The State Department generally will not issue or renew a passport to you after we make this notification. If you currently have a valid passport, the State Department may revoke your passport or limit your ability to travel outside of the United States. Additional information on passport certification is available at www.irs.gov/passports. Justification: Grammar; Clarity
IRS Action: Recommended
RECOMMENDATION 01020-178
RECOMMENDATION TEXT:
Recommendation: Document Upload Tool You can use the Document Upload Tool to create your online account and to send the IRS documents pertaining to this Notice of Intent to Seize. To use the Document Upload Tool, scan the QR Code below or visit IRS.gov/dutreply and enter access code xxxxx-xxxxx. Insert QR Code Scan the above QR Code to reply and upload documentation Justification: Organization. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-179
RECOMMENDATION TEXT:
Current Text: Payment options Recommendation: Payment Options Justification: Capitalize all words in titles.
IRS Action: Recommended
RECOMMENDATION 01020-180
RECOMMENDATION TEXT:
Current Text: If you plan to mail a payment, consider the electronic options at IRS.gov/payments first. Recommendation: If you plan to mail a payment, consider the electronic options at IRS.gov/payments first. However, the IRS may add a convenience fee for credit card payments. Justification:Taxpayers should know upfront that the IRS charges convenience fees.
IRS Action: Recommended
RECOMMENDATION 01020-181
RECOMMENDATION TEXT:
Current Text: If you pay by check, money order, or cashier’s check, make sure it’s payable to the U.S. Treasury. Recommendation: If you pay by check, money order, or cashier’s check, please make the check, money order, or cashier’s check payable to the U.S. Treasury. Justification: Clarity. Grammar
IRS Action: Recommended
RECOMMENDATION 01020-182
RECOMMENDATION TEXT:
Current Text: Can’t pay it all now? • Apply for a payment plan (installment agreement) at IRS.gov/OPA • Consider an offer in compromise at IRS.gov/OIC • Request a temporary collection delay at IRS.gov/tempcollectiondelay Recommendation: If you cannot immediately pay in full: • Apply for a payment plan (installment agreement) at IRS.gov/OPA or complete Form 9465 and send it to the address found in the instructions to the Form 9465. • Consider applying for an offer in compromise at IRS.gov/OICl • Request a temporary collection delay at IRS.gov/tempcollectiondelay. Justification: Bold. Clarity. Let taxpayers know a Form 9465 exists.
IRS Action: Recommended
RECOMMENDATION 01020-183
RECOMMENDATION TEXT:
Current Text: If we don’t hear from you Recommendation: If We Do Not Hear From You Justification: No Contractions. Capitalize all words in titles
IRS Action: Recommended
RECOMMENDATION 01020-184
RECOMMENDATION TEXT:
Current Text: If you have not paid the debt already, a federal tax lien has arisen as a claim against all your property. If you don’t pay the amount due immediately or make payment arrangements, we can file a Notice of Federal Tax Lien (NFTL) publicly establishing our priority with your creditors and we may levy (subject to any applicable Collection Due Process rights). Recommendation: If you do not immediately pay the amount due or make payment arrangements, the IRS may file a Notice of Federal Tax Lien (NFTL), publicly establishing our priority with your creditors, or the IRS may issue a levy, subject to any applicable Collection Due Process rights. Justification: Grammar. Clarity
IRS Action: Recommended
RECOMMENDATION 01020-185
RECOMMENDATION TEXT:
Current Text: If we file the NFTL, it may be difficult to sell or borrow against your property. The NFTL may also appear on your credit report. Recommendation: If we file the NFTL, you may have difficulty selling or borrowing against your property or rights to your property. The NFTL may also appear on your credit report. Justification: Clarity. Grammar.
IRS Action: Recommended
RECOMMENDATION 01020-186
RECOMMENDATION TEXT:
Current Text: Additional information Recommendation: Additional Information Justification: Capitalize all words in titles.
IRS Action: Recommended
RECOMMENDATION 01020-187
RECOMMENDATION TEXT:
Current Text: You can contact us by mail at the following address. Be sure to include your employer ID number, the tax year, and the form number you are writing about. Internal Revenue Service Address City, State Zip code Recommendation: You can contact us by mail at the following address. Be sure to include your employer ID number, the tax year, and the form number about which you are writing. about. Internal Revenue Service Address City, State Zip code Justification: Grammar
IRS Action: Recommended
RECOMMENDATION 01020-188
RECOMMENDATION TEXT:
Current Text: If you need assistance, please don’t hesitate to contact us. Recommendation: If you need assistance, please contact us. Justification: Grammar.
IRS Action: Recommended
RECOMMENDATION 01020-189
RECOMMENDATION TEXT:
Recommendation: Taxpayer Rights and Sources of Assistance The Internal Revenue Code (“IRC”) grants taxpayers specific rights – The Taxpayer Bill of Rights. The Taxpayer Bill of Rights are 10 fundamental rights. See IRC Section 7803(a)(3). IRS employees must be familiar with and must not violate the Taxpayer Bill of Rights. For additional information about your taxpayer rights, please see the enclosed Publication 1, Your Rights as a Taxpayer, or visit irs.gov/taxpayer-bill-of-rights. The Taxpayer Advocate Service (“TAS”) is an independent organization within the IRS that helps taxpayers with their IRS issues and helps protects taxpayers’ rights. TAS can offer help if your tax problem is causing a financial difficulty and you have tried but been unable to resolve your issue with the IRS. If you qualify for TAS assistance, which is always free, TAS will attempt to help resolve your IRS issue. To learn more, visit taxpayeradvocate.irs.gov or call 123-456-6789. The Taxpayer Advocate Panel (“TAP”) is a volunteer organization, comprised of community members, that can advocate for all taxpayers if the IRS systems, processes or procedures are not functioning as intended. Please visit improveirs.org to submit your suggestions or concerns. The following Tax Professionals, who are independent from the IRS, may also be able to help you: Low Income Taxpayer Clinics (“LITCs”) represent low-income taxpayers before the IRS or in tax court. LITCs can also help taxpayers who speak English as a Second Language. LITC services may be free or may require a small fee. To find an LITC near you: • Go to taxpayeradvocate.irs.gov/litcmap; • Download IRS Publication 4134, Low Income Taxpayer Clinic List, available at irs.gov/forms; or • Call the IRS toll-free at 800-829-3676 and ask for a copy of Publication 4134. State bar associations, state or local societies of accountants or enrolled agents, or other nonprofit tax professional organizations may also assist or may provide referrals. Justification: Like the 504, include Taxpayer Rights and Sources of Assistance. The IRS has just given a Notice of Intent to Seize. But does not also give taxpayer resources except – call us. Taxpayers at this point are not going to trust the IRS to solve the problem.
IRS Action: Recommended
RECOMMENDATION 01020-190
RECOMMENDATION TEXT:
Current Text: We are required by law to charge applicable penalties. However, in select situations, we may be able to remove or reduce penalties. Visit irs.gov/penalties to learn more. Recommendation: The IRS is required by law to charge applicable penalties. However, in select situations, the IRS may be able to remove or reduce penalties. Visit irs.gov/penalties, or review Internal Revenue Code 6651, to learn more. Justification: Grammar. Clarity.
IRS Action: Recommended
RECOMMENDATION 01020-191
RECOMMENDATION TEXT:
Current Text: We assess a penalty for each month or part of a month you don’t pay the tax you owe by the due date and afterward, up to 25% of the tax shown on the return. Note: The penalty amount in Billing Summary reflects accruals from your previous balance due notice, the amounts shown below are total Failure to Pay penalty charges. Recommendation: The IRS assesses a penalty for each month or part of a month that you do not pay the tax owed by the tax due date and afterward, of up to 25% of the tax shown on the return. Note: The penalty amount in the Billing Summary reflects accruals from your previous balance due notices, the amounts shown below are total Failure to Pay penalty charges. Justification: Grammar. Clarity. Spacing.
IRS Action: Recommended
RECOMMENDATION 01020-192
RECOMMENDATION TEXT:
Current Text: Date to which Penalty accrued Number of months (full or partial) to which the penalty applies Unpaid tax amount Penalty rate Penalty amount Recommendation: Date to Which Penalty Accrued Number of Months (full or partial) to Which the Penalty Applies Unpaid Tax Amount Penalty Rate Penalty Amount Justification: Capitalize all words in titles
IRS Action: Recommended
RECOMMENDATION 01020-193
RECOMMENDATION TEXT:
Current Text: We are required by law to charge interest when you don’t pay your liability on time. Unlike penalties, we cannot reduce or remove interest due to reasonable cause. Interest accumulates daily, so the longer you wait to pay, the more interest we add to your account. Visit irs.gov/interest for more information. Note: The interest amount in Billing Summary reflects accruals from your previous balance due notice, the amounts shown below are total interest charges. Recommendation: The IRS assess a penalty for each month or part of a month you do not pay the tax owed by the tax due date and afterward, of up to 25% of the tax shown on the return. Note: The penalty amount in the Billing Summary reflects accruals from your previous balance due notices, the amounts shown below are total Failure to Pay penalty charges. Justification: Clarity. Grammar.
IRS Action: Recommended
RECOMMENDATION 01020-194
RECOMMENDATION TEXT:
Current Text: Period Days accrued Unpaid balance Interest rate Interest factor Interest charge Recommendation: Period Days Accrued Unpaid Balance Interest Rate Interest Factor Interest Charge Justification: Capitalize all words in titles.
IRS Action: Recommended
RECOMMENDATION 01020-195
RECOMMENDATION TEXT:
Recommendation: TAXPAYER ONLINE ACCOUNT – Taxpayers can create and access taxpayer online accounts. Please go to irs.gov, select “Sign into your Online Account” to get started; or Scan the QR Code found within this Notice. Justification: Please add this text to alert taxpayers that they have the option to create their online account. 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.
IRS Action: Recommended
RECOMMENDATION 01020-196
RECOMMENDATION TEXT:
Recommendation: TAXPAYER ONLINE ACCOUNT – Taxpayers can create and access taxpayer online accounts. Please go to irs.gov, select “Sign into your Online Account” to get started; or Scan the QR Code found within this Notice. Justification: Please add this text to alert taxpayers that they have the option to create their online account. 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.
IRS Action: Recommended
RECOMMENDATION 01020-197
RECOMMENDATION TEXT:
Recommendation: TAXPAYER ONLINE ACCOUNT – Taxpayers can create and access taxpayer online accounts. Please go to irs.gov, select “Sign into your Online Account” to get started; or Scan the QR Code found within this Notice. Justification: Please add this text to alert taxpayers that they have the option to create their online account. 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.
IRS Action: Recommended
RECOMMENDATION 01020-198
RECOMMENDATION TEXT:
Current Text: Your Caller ID Number Recommendation: Remove Justification: What is a caller ID number?
IRS Action: Recommended
RECOMMENDATION 01020-199
RECOMMENDATION TEXT:
Current Text: Taxpayer ID Number Recommendation: Taxpayer ID Number (TIN) Justification: Clarity – since ‘TIN’ is used elsewhere in the notice, it assists the Notice recipient in understanding.
IRS Action: Recommended
RECOMMENDATION 01020-200
RECOMMENDATION TEXT:
Current Text: We can file a Notice of Federal Tax Lien Recommendation: We can file a Notice of Federal Tax Lien (NFTL), Justification: Clarity – since ‘NFTL’ is used elsewhere in the notice, it assists the Notice recipient in understanding.