Notice CP11

Department of the Treasury Tax year 2017

Internal Revenue Service Notice date January 30, 2018
Atlanta, GA 39901-0010 Social security number nnn-nn-nnnn
To contact us Phone 1-800-xxx-xxxx
Your caller ID nnnn
Page 1 of 6

TAXPAYER NAME
ADDRESS
CITY, STATE ZIP

Changes to your 2017 Form 1040

Amount due: $435.73
We found miscalculations on your 2017 Billing Summary
Form 1040, which affect the following areas
of your return: Tax you owed $1,828.00
Payments you made -1,624.00
• Child Tax Credit
Failure-to-file penalty 210.00
• Earned Income Tax Credit
Interest charges 21.73
Amount due by February 20, 2018 $435.73
We changed your return to correct these
errors. As a result, you owe $435.73.
What you need to do Review this notice and compare our changes to the information on your
immediately tax return

If you agree with the changes we made

• Pay the amount due of $435.73 by February 20, 2018, to avoid
additional penalty and interest charges.
• Pay online or mail a check or money order with the attached payment
stub. You can pay online now at www.irs.gov/payments.

Continued on back…
TAXPAYER NAME Notice CP11
ADDRESS Notice date January 30, 2018
CITY, STATE ZIP Social security number nnn-nn-nnnn

• Make your check or money order payable to the United States Treasury.
Payment • Write your social security number (nnn-nn-nnnn), the tax year (2017), and the form
number (1040) on your payment.

Amount due by
$435.73
February 20, 2018
INTERNAL REVENUE SERVICE
AUSTIN, TX 73301-0023

0000 0000000 0000000000 0000000 0000

 Notice CP11
Tax year 2017
Notice date January 30, 2018
Social security number nnn-nn-nnnn
Page 2 of 6

What you need to do immediately – If you disagree with the changes we made
continued • If you contact us in writing within 60 days from the date of this notice,
we’ll reverse the change we made to your account. You don’t need
to provide an explanation or additional documents when you request
the reversal, but we’ll consider any information you provide us.
However, we may forward your case for audit if you don’t justify the
reversal and we believe the reversal is in error. After we forward your
case for audit, the audit staff will contact you within 5 to 6 weeks to
fully explain the audit process and your rights, and you may need to
provide an explanation or additional documents. After the audit,
you’ll have formal appeal rights, including the right to appeal our
decision in the United States Tax Court before you have to pay the
additional tax.

• If you don’t contact us within 60 days, we won’t reverse the change

and you must pay any additional tax. You’ll have no right to appeal
our decision before payment of any additional tax. You may,
however, file a claim for refund after payment. Generally, you must
submit the claim within 3 years of the date you filed the tax return, or
within 2 years from the date of your last payment for this tax,
whichever is later.

If you disagree with the amount due

Call us at 1-800-xxx-xxxx to review your account with a representative.
Be sure to have your account information available when you call.

We’ll assume you agree with the information in this notice if we don’t
hear from you.

Back of payment stub

 Notice CP11
Tax year 2017
Notice date January 30, 2018
Social security number nnn-nn-nnnn
Page 3 of 6

Payment options Pay now electronically

We offer free payment options to securely pay your tax bill directly from
your checking or savings account. When you pay online or with your
mobile device, you can:
• Receive instant confirmation of your payment
• Schedule payments in advance
• Modify or cancel a payment before the due date

You can also pay by debit or credit card for a small fee. To see all of our
payment options, visit www.irs.gov/payments.

Payment plans
If you can’t pay the full amount you owe, pay as much as you can now
and make arrangements to pay your remaining balance. Visit
www.irs.gov/paymentplan for more information on installment
agreements and online payment agreements. You can also call us at
1-800-xxx-xxxx to discuss your options.

Offer in Compromise
An offer in compromise allows you to settle your tax debt for less than
the full amount you owe. If we accept your offer, you can pay with either
a lump sum cash payment plan or periodic payment plan. To see if you
qualify, use the Offer in Compromise Pre-Qualifier tool on our website.
For more information, visit www.irs.gov/offers.

Account balance and payment history

For information on how to obtain your current account balance or
payment history, go to www.irs.gov/balancedue.

If you already paid your balance in full within the past 21 days or made
payment arrangements, please disregard this notice

If you think we made a mistake, call 1-800-xxx-xxxx to review your

account.

If we don’t hear from you Pay $435.73 by February 20, 2018, to avoid additional penalty and
interest charges.
 Notice CP11
Tax year 2017
Notice date January 30, 2018
Social security number nnn-nn-nnnn
Page 4 of 6

Changes to your 2017 tax We changed your information because:

return
• We didn’t allow part or all of your child tax credit and/or additional
child tax credit on page 2 of your tax return. One or more of your
children exceeds the age limitation.

• We changed the amount claimed as Earned Income Credit (EIC) on

your tax return. The amount claimed as EIC was figured or entered
incorrectly on your tax return.

Your tax calculations

Description Your calculation IRS calculation
Adjusted gross income, line 21 $13,829.00 $13,829.00
Taxable income, line 27 $0.00 $0.00
Total tax, line 37 $1,828.00 $1,828.00

Your payments and credits

Description IRS calculations
Income tax withheld, line 38 $0
Estimated tax payments, line 39 0
Other credits, line 40, 41a-43 1,624.00
Other payments 0
Total payments and credits $1,624.00

Penalties We are required by law to charge any applicable penalties

Failure-to-file Description Amount
Total failure-to-file $210.00

We assess a 5% monthly penalty for filing your return late for each
month or part of a month the return is late, for up to 5 months. When a
penalty for paying late applies for the same month, the amount of the
penalty for filing late for that month is reduced by the amount of the
penalty for paying late for that month. The penalty for paying late is
1/2% for each month or part of a month. We base the monthly penalty
for filing late on the tax required to be shown on the return that you
didn't pay by the original return due date, without regard to extensions.
We base the monthly penalty for paying late on the net unpaid tax at the
beginning of each penalty month following the payment due date for
that tax. When an income tax return is more than 60 days late, the
minimum penalty is $210 or 100% of the tax required to be shown on
the return that you didn't pay on time, whichever is less.

(Internal Revenue Code Section 6651)

 Notice CP11
Tax year 2017
Notice date January 30, 2018
Social security number nnn-nn-nnnn
Page 5 of 6

Removal or reduction of We understand that circumstances – such as a serious illness or injury,

penalties a family member’s death, or loss of financial records due to a natural
disaster – may make it difficult for you to meet your taxpayer
responsibility in a timely manner.

We can generally process your request for penalty removal or reduction

quicker if you contact us at the number listed above with the following
information:

• Identify which penalty charges you would like us to reconsider (e.g.

2016 late filing penalty).
• For each penalty charge, explain why you believe it should be
reconsidered.

If you write us, include a signed statement and supporting

documentation for penalty abatement request.

We’ll review your statement and let you know whether we accept your
explanation as reasonable cause to reduce or remove the penalty
charge(s).
Removal of penalties due to If you were penalized based on written advice from the IRS, we will
erroneous written advice from remove the penalty if you meet the following criteria:
the IRS • You wrote us asking for written advice on a specific issue
• You gave us adequate and accurate information
• You received written advice from us
• You reasonably relied on our written advice and were penalized based
on that advice
To request removal of penalties based on erroneous written advice from
us, submit a completed Claim for Refund and Request for Abatement
(Form 843) to the address shown above. For a copy of the form, go to
www.irs.gov or call 1-800-TAX-FORM (1-800-829-3676).

Interest charges We are required by law to charge interest when you do not pay your
liability on time. Generally, we calculate interest from the due date of
your return (regardless of extensions) until you pay the amount you owe
in full, including accrued interest and any penalty charges. Interest on
some penalties accrues from the date we notify you of the penalty until
it is paid in full. Interest on other penalties, such as failure to file a tax
return, starts from the due date or extended due date of the return.
Interest rates are variable and may change quarterly. (Internal Revenue
Code section 6601)

Description Amount
Total interest $21.73

The table below shows the rates used to calculate the interest on your
unpaid amount due. For a detailed calculation of your interest, call
1-800-xxx-xxxx.
 Notice CP11
Tax year 2017
Notice date January 30, 2018
Social security number nnn-nn-nnnn
Page 6 of 6

Interest - continued
Period Interest rate
October 1, 2016 – December 31, 2016 3%
Beginning January 1, 2017 4%

We multiply your unpaid tax, penalties, and interest (the amount due) by
the interest rate factor to determine the interest due.

Additional Interest Charges If the amount you owe is $100,000 or more, please make sure that we
receive your payment within 10 work days from the date of your notice.
If the amount you owe is less than $100,000, please make sure that we
receive your payment within 21 calendar days from the date of your
notice. If we don’t receive full payment within these time frames, the law
requires us to charge interest until you pay the full amount you owe.

Additional Information • Visit www.irs.gov/cp11.

• You may find the following publications helpful:
− Publication 1, Your Rights as a Taxpayer
− Publication 594, The Collection Process
• For tax forms, instructions, and publications, visit
www.irs.gov/formspubs or call 1-800-TAX-FORM (1-800-829-3676).
• Did you e-file your tax return? Electronically filed returns are less
likely to have math errors resulting in notices such as this one. It’s
free to file your tax returns electronically. Go to www.irs.gov/efile for
information and instructions.
• 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/payments.
• You can contact us by mail at the address at the top of this notice. Be
sure to include your social security number, the tax year, and the form
number you are writing about.
• Keep this notice for your records.

We’re required to send a copy of this notice to both you and your
spouse. Each copy contains the information you are authorized to
receive. Please note: Only pay the amount due once.

If you need assistance, please don’t hesitate to contact us.