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Notice of Collection Fee

This notice is sent to inform a taxpayer that a 20% Collection Assistance Fee will be added to their total liability 30 days after the date on the notice unless the Total Before Fee amount listed on the notice is paid in full.

Pay the total liability now.

About Your Notice

Why did I get this notice?
What should I do?
Where can I get more information?

Common Questions

What if I already paid the total liability?
What if I ignore this notice?

Review the Paying and Responding to Your Notice playlist for more videos on how to pay a bill or notice, and how to request an installment payment agreement.

Why did I get this notice?

The Collection Assistance Fee is added to the total liability 90 days after the total liability has become final and collectible. The fee is 20% of the total liability for the period(s) listed on the notice.

Often, the total unpaid liability becomes collectible when a taxpayer files a return and does not pay the amount due in full, or when a taxpayer receives a Notice of Collection and does not either pay the total liability in full or set up an Installment Payment Agreement.

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What should I do?

The taxpayer should respond to this notice immediately. A response includes:

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Where can I get more information?

The taxpayer can review the Collection Assistance Fee FAQs, or contact their local Collection Division office.

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What if I already paid the total liability?

If the total liability has already been paid in full, or if the taxpayer is currently paying on it, the Collection Assistance Fee notice may still be sent if:

  • The taxpayer defaults on an installment payment agreement
  • The taxpayer is paying the total liability under a wage or bank garnishment

The Collection Assistance Fee does not apply if:

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What if I ignore this notice?

The Collection Assistance Fee will be added to the total liability if the total liability is not paid in full, or if an Installment Payment Agreement is not set up within 30 days of the date on the Notice of Collection Fee. The total liability is the Total Before Fee amount listed on the notice.

Pay the total liability now.

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