DO NOT USE THIS FORM TO MAKE DELINQUENT INCOME TAX PAYMENTS 2025

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A signed Form 8453 authorizes the transmitter to send the return to the IRS. Form 8453 includes the taxpayers declaration under penalties of perjury that the return is true and complete, as well as the taxpayers Consent to Disclosure.
Sections of your notice of assessment (NOA) This section shows you the result of your assessed or reassessed tax return. This may be a refund, a zero balance, or a balance owing. The amount we show includes any outstanding balances you may owe from previous returns.
Allow at least 30 days for a response. Usually, you dont have to call or visit an IRS office to handle this correspondence. However, if you have questions, call the telephone number in the upper right corner of the notice. Have a copy of your tax return and the correspondence available when you call.
Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax.
Pay directly from a checking or savings account (Direct Pay) (Individuals only) Pay electronically online or by phone using Electronic Federal Tax Payment System (EFTPS) (enrollment required) Pay by check, money order or debit/credit card.
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If the IRS discovers that you have unfiled returns, it may send you a letter about the unfiled returns along with Form 15103. This form allows you to explain to the IRS why you dont need to file or to state that you already filed.
If the IRS believes that you havent filed your tax returns, the agency may send you Form 15103 (Form 1040 Return Delinquency). The IRS usually sends this form with Notice CP56, CP59, or CP516, but you may receive it with another notice. The right response depends on your situation.
Purpose of the Form Use Form 3949-A to report alleged tax law violations by an individual, a business, or both.

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