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Project 01707

CP521 - Redesign

Project Statement:

Letters and Notices are tax account related, public-use correspondence created because of an account related activity or condition. Determine if the CP521, clearly communicates appropriate guidance to the public.

Goal Statement:

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

Notices & Correspondence Committee

Year: 2025


Status: Active

RECOMMENDATION 01707-001

RECOMMENDATION TEXT:

CP 521C & D Consider consolidating the notices into one

IRS Action: Recommended

RECOMMENDATION 01707-002

RECOMMENDATION TEXT:

CP521C Page 1 Consider paying more than the minimum amount due each month. You’ll finish paying sooner and pay less overall. Penalties and interest will continue to be added to your bill until you pay the full balance Consider paying more than the minimum amount due each month. You’ll finish paying sooner and pay less overall. Penalties and interest will continue to be added to your bill until you pay the full balance. Consider paying more than the minimum amount due each month. You’ll finish paying sooner and pay less overall. Penalties and interest will continue to be added to your bill until you pay the full balance. Missing a period at the end of the sentence.

IRS Action: Recommended

RECOMMENDATION 01707-003

RECOMMENDATION TEXT:

CP521C page 1 Continue following the terms specified in your payment plan. You are required to make your payments timely. Late or incomplete payments may result in termination of your payment plan and additional interest and penalty charges. Continue following the terms specified in your payment plan. You are required to make your payments timely. Late or incomplete payments may result in termination of your payment plan and additional interest and penalty charges. In addition, you may subject to levy being filed by the Internal Revenue Service Provides the taxpayer with a better understanding to the scope of potential collection action that may occur

IRS Action: Recommended

RECOMMENDATION 01707-004

RECOMMENDATION TEXT:

CP 521C/D All headers Pg 1-2 Currently, these are left justified Center Justify Increases readability, separates header info from detail info found under it.

IRS Action: Recommended

RECOMMENDATION 01707-005

RECOMMENDATION TEXT:

CP 521C/D Pg 1 … payment of $ must be received by XX/XX/XXXX …
BOLD: … payment of $ must be received by XX/XX/XXXX …
Draws the readers eye to the amount and latest payment date

IRS Action: Recommended

RECOMMENDATION 01707-006

RECOMMENDATION TEXT:

CP521D Located in the CP521C Managing your plan “Never miss a monthly payment. Consider converting your plan to a Direct Debit agreement to make monthly payments automatically and reduce the possibility of default.” Plan for next year. If you file and owe a balance, your installment agreement could be at risk of default. Visit IRS.gov/PayAsYouGo to learn more about withholding and estimated tax payments, and review tips to help make sure you don’t owe.” Include in CP 521D Important information

IRS Action: Recommended

RECOMMENDATION 01707-007

RECOMMENDATION TEXT:

CP521D Page 1 Managing your plan To view your payment plan details or check the status of your plan, visit IRS.gov/Account to sign in to your account online. Here, you can view your amount owed, review your payment history, schedule future payments, and view your pending and scheduled payments. Need to make a change to your plan? You can change your payment date, installment payment amount, bank account information, and plan type using the Online Payment Agreement (OPA) tool. Visit IRS.gov/OPA to learn more. Managing your plan To view your payment plan details or check the status of your plan, visit IRS.gov/Account to sign in to your account online. Here, you can view your amount owed, review your payment history, and make a payment. You can also schedule future payments and view your pending and scheduled payments. Need to make a change to your plan? You can change your payment date, installment payment amount, bank account information, and plan type using the Online Payment Agreement (OPA) tool. Visit IRS.gov/OPA to learn more. Never miss a monthly payment. Consider converting your plan to a Direct Debit agreement to make monthly payments automatically and reduce the possibility of default.
Plan for next year. If you file and owe a balance, your installment agreement could be at risk of default. Visit IRS.gov/PayAsYouGo to learn more about withholding and estimated tax payments, and review tips to help make sure you don’t owe. Notices CP521C and CP521D are both reminders that the monthly installment payment is due. Instructions on how to manage the plan should be consistent to avoid confusion on the part of the taxpayer. CP521C has the Recommended Text and CP521D should have it as well.

IRS Action: Recommended

RECOMMENDATION 01707-008

RECOMMENDATION TEXT:

Pg 2 Where to find more information. Add: TAS Standard Language Short Language – Do you have a tax problem you haven’t been able to resolve with the IRS? The Taxpayer Advocate Service (TAS) may be able to offer free help. Learn more at www.TaxpayerAdvocate.irs.gov/contact-us or call 877-777-4778. Use the Taxpayer Roadmap at www.TaxpayerAdvocate.irs.gov/roadmap to help you navigate the tax system. Include the TAS QR Code. & TBOR link Add TAS information, which may be especially useful and important to taxpayers technologically challenged.

IRS Action: Recommended

RECOMMENDATION 01707-009

RECOMMENDATION TEXT:

CP521D Page 1 Consider paying more than the minimum amount due each month. You’ll finish paying sooner and pay less overall. Penalties and interest will continue to be added to your bill until you pay the full balance Consider paying more than the minimum amount due each month. You’ll finish paying sooner and pay less overall. Penalties and interest will continue to be added to your bill until you pay the full balance. Missing a period at the end of the sentence.

IRS Action: Recommended