CP01H |
You received a CP 01H notice because we
were unable to process your tax return. The IRS has locked your account
because the Social Security Administration informed us that the Social
Security number (SSN) of the primary or secondary taxpayer on the return
belongs to someone who was deceased prior to the current tax year
(before January 1, 2010 for a 2010 tax return). |
|
CP02H |
You owe a balance due as a result of
amending your tax return to show receipt of a grant received as a result
of Hurricane Katrina, Rita or Wilma. |
Balance Due |
CP03C |
You received a tax credit (called the
First-Time Homebuyer Credit) for a house you purchased. You may need to
file a form to report a change in ownership to the house you purchased. |
|
CP04 |
Our records show that you or your spouse
served in a combat zone, a qualified contingency operation, or a
hazardous duty station during the tax year specified on your notice. As a
result, you may be eligible for tax deferment. |
|
CP05 |
We’re reviewing your tax return. |
|
CP05A |
We are examining your return and we need documentation. |
|
CP07 |
We received your tax return and are
holding your refund until we complete a more thorough review of the
benefits you claimed under a treaty and/or the deductions claimed on
Schedule A. |
|
CP08 |
You may qualify for the Additional Child Tax Credit and be entitled to some additional money. |
Additional Child Tax Credit |
CP09 |
We've sent you this notice because our
records indicate you may be eligible for the Earned Income Credit (EIC),
but didn't claim it on your tax return. |
|
CP10 |
We made a change(s) to your return because
we believe there's a miscalculation. This change(s) affected the
estimated tax payment you wanted applied to your taxes for next year. |
Change To Your Estimated Tax Credit Amount |
CP10A |
We made a change(s) to your return because
we believe there's a miscalculation involving your Earned Income
Credit. This change(s) affected the estimated tax payment you wanted
applied to your taxes for next year. |
Change To Your Estimated Tax Credit Amount |
CP11 |
We made changes to your return because we
believe there’s a miscalculation. You owe money on your taxes as a
result of these changes. |
Balance Due |
CP11A |
We made changes to your return because we
believe there's a miscalculation involving your Earned Income Credit.
You owe money on your taxes as a result of these changes. |
Balance Due |
CP11M |
We made changes to your return involving
the Making Work Pay and Government Retiree Credit. You owe money on your
taxes as a result of these changes. |
Balance Due |
CP12 |
We made changes to correct a miscalculation on your return. |
|
CP12A |
We made changes to correct the Earned Income Credit (EIC) claimed on your tax return. |
|
CP12E |
We made changes to correct a miscalculation on your return. |
|
CP12M |
We made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. |
|
CP12R |
We made changes to the computation of the Rebate Recovery Credit on your return. |
|
CP13 |
We made changes to your return because we
believe there's a miscalculation. You're not due a refund nor do you owe
an additional amount because of our changes. Your account balance is
zero. |
|
CP13A |
We made changes to your return because we
found an error involving your Earned Income Credit. You're not due a
refund nor do you owe an additional amount because of our changes. Your
account balance is zero. |
|
CP13M |
We made changes to your return involving
the Making Work Pay credit or the Government Retiree Credit. You're not
due a refund nor do you owe an additional amount because of our changes.
Your account balance is zero. |
|
CP13R |
We made changes to your return involving
the Recovery Rebate Credit. You're not due a refund nor do you owe an
additional amount because of our changes. Your account balance is zero. |
|
CP14 |
We sent you this notice because you owe money on unpaid taxes. |
|
CP14I |
You owe taxes and penalties because you
didn't take out the minimum amount you had to from your traditional
individual retirement arrangement (IRA). Or, you put into a
tax-sheltered account more than you can legally. |
|
CP16 |
We sent you this notice to tell you about
changes we made to your return that affect your refund. We made these
changes because we believe there was a miscalculation. Our records show
you owe other tax debts and we applied all or part of your refund to
them. |
|
CP18 |
We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected. |
|
CP19 |
We have increased the amount of tax you owe because we believe you incorrectly claimed one or more deductions or credits. |
|
CP20 |
We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected. |
|
CP21A |
We made the change(s) you requested to
your tax return for the tax year specified on the notice. You owe money
on your taxes as a result of the change(s). |
Balance Due |
CP21B |
We made the change(s) you requested to
your tax return for the tax year specified on the notice. You should
receive your refund within 2-3 weeks of your notice. |
Refund |
CP21C |
We made the change(s) you requested to
your tax return for the tax year specified on the notice. You're not due
a refund nor do you owe any additional amount. Your account balance for
this tax form and tax year is zero. |
Even Balance |
CP21E |
As a result of your recent audit, we made
changes to your tax return for the tax year specified on the notice. You
owe money on your taxes as a result of these changes. |
Balance Due |
CP21I |
We made changes to your tax return for the
tax year specified on the notice for Individual Retirement Arrangement
(IRA) taxes. You owe money on your taxes as a result of these changes. |
Balance Due |
CP22A |
We made the change(s) you requested to
your tax return for the tax year specified on the notice. You owe money
on your taxes as a result of the change(s). |
Balance Due |
CP22E |
As a result of your recent audit, we made
changes to your tax return for the tax year specified on the notice. You
owe money on your taxes as a result of these changes. |
Balance Due |
CP22I |
We made changes to your tax return for the
tax year specified on the notice for Individual Retirement Arrangement
(IRA) taxes. You owe money on your taxes as a result of these changes. |
Balance Due |
CP23 |
We made changes to your return because we
found a difference between the amount of estimated tax payments on your
tax return and the amount we posted to your account. You have a balance
due because of these changes. |
|
CP24 |
We made changes to your return because we
found a difference between the amount of estimated tax payments on your
tax return and the amount we posted to your account. You have a
potential overpayment credit because of these changes. |
|
CP24E |
We made changes to your return because we
found a difference between the amount of estimated tax payments on your
tax return and the amount we posted to your account. You have a
potential overpayment credit because of these changes. |
|
CP25 |
We made changes to your return because we
found a difference between the amount of estimated tax payments on your
tax return and the amount we posted to your account. You're not due a
refund nor do you owe an additional amount because of our changes. Your
account balance is zero. |
|
CP27 |
We've sent you this notice because our
records indicate you may be eligible for the Earned Income Credit (EIC),
but didn't claim it on your tax return. |
|
CP30 |
We charged you a penalty for not
pre-paying enough of your tax either by having taxes withheld from your
income, or by making timely estimated tax payments. |
|
CP30A |
We reduced or removed the penalty for underpayment of estimated tax reported on your tax return. |
|
CP31 |
Your refund check was returned to us, so you need to update your address. |
Refund |
CP32 |
We sent you a replacement refund check. |
|
CP32A |
Call us to request your refund check. |
|
CP39 |
We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money. |
|
CP42 |
The amount of your refund has changed because we used it to pay your spouse's past due tax debt. |
|
CP44 |
There is a delay processing your refund because you may owe other federal taxes. |
|
CP45 |
We were unable to apply your overpayment to your estimated tax as you requested. |
Overpayment |
CP49 |
We sent you this notice to tell you we used all or part of your refund to pay a tax debt. |
Overpayment |
CP51A |
We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes. |
|
CP51B |
We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes. |
|
CP51C |
We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes. |
|
CP53 |
We can't provide your refund through direct deposit, so we're sending you a refund check by mail. |
Direct Deposits |
CP53A |
We tried to direct deposit your refund,
but the financial institution couldn’t process it. We are researching
your account, but it will take 8 to 10 weeks to reissue your refund. |
|
CP59 |
We sent you this notice because we have no record that you filed your prior personal tax return or returns. |
|
CP60 |
We removed a payment erroneously applied to your account. |
|
CP62 |
We applied a payment to your account. |
|
CP63 |
We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax. |
|
CP71 |
You received this notice to remind you of the amount you owe in tax, penalty and interest. |
|
CP71A |
You received this notice to remind you of the amount you owe in tax, penalty and interest. |
|
CP71C |
You received this notice to remind you of the amount you owe in tax, penalty and interest. |
|
CP71D |
You received this notice to remind you of the amount you owe in tax, penalty and interest. |
|
CP72 |
You may have claimed a frivolous position
on your tax return. A frivolous return is identified when some
information on the return has no basis in the law. |
|
CP74 |
You are recertified for EITC. You don't
have to fill out Form 8862, Information To Claim Earned Income Credit
After Disallowance, in the future. You'll receive your EIC refund within
6 weeks as long as you don't owe other tax or debts we're required to
collect. |
|
CP75 |
We’re auditing your tax return and we need
documentation to verify the Earned Income Credit (EIC) that you
claimed. The Earned Income Credit and/or the Additional Child Tax
Credit (ACTC) portion(s) of your refund is being held pending the
results of the audit. |
|
CP75A |
We’re auditing your tax return and need
documentation to verify the Earned Income Credit (EIC), dependent
exemption(s) and filing status you claimed. |
|
CP75C |
You were banned from claiming the Earned
Income Credit (EIC) in a prior tax year due to your intentional
disregard of the rules or a fraudulent claim. Since your ban is still in
effect, we disallowed the EIC for your current tax year. |
|
CP75D |
We’re auditing your tax return and we need
documentation to verify the income and withholding you reported on your
tax return. This may affect your eligibility for the Earned Income
Credit (EIC), dependent exemption(s) and other refundable credits that
you claimed. We are holding your refund pending the results of the
audit. |
|
CP76 |
We are allowing your Earned Income Credit
as claimed on your tax return. You will receive any expected refund in 8
weeks provided you owe no other taxes or legal debts we are required to
collect. |
|
CP80 |
We credited payments and/or other credits
to your tax account for the tax period shown on your notice. However, we
haven't received your tax return. |
|
CP080 |
We credited payments and/or other credits
to your tax account for the form and tax period shown on your notice.
However, we haven't received your tax return. |
|
CP81 |
We haven’t received your tax return for a
specific tax year. The statute of limitations to claim a refund of your
credit or payment for that tax year is about to expire. |
|
CP081 |
We haven’t received your tax return for a
specific tax year. The statute of limitations to claim a refund of your
credit or payment for that tax year is about to expire. |
|
CP88 |
We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax. |
|
CP90C |
We levied you for unpaid taxes. You have the right to a Collection Due Process hearing. |
|
CP102 |
We made changes to your return because we
believe there’s a miscalculation. You owe money on your taxes as a
result of these changes. |
|
CP112 |
We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund. |
|
CP120 |
You need to send us documentation of your tax-exempt status. |
Tax Exemptions |
CP120A |
Your organization's tax-exempt status has
been revoked for failure to file a Form 990 series return for three
consecutive years. In addition, you are no longer eligible to sponsor a
tax-sheltered annuity plan (Internal Revenue Code section 403(b)
retirement plan). |
|
CP130 |
Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax. |
Filing Requirements |
CP142 |
We sent you this notice because you filed your information returns late. |
|
CP143 |
We accepted your explanation for filing your information return late. We will continue processing your returns. |
|
CP152 |
We have received your return. |
Confirmation of Return Receipt |
CP152A |
We received your Form 8038-CP, Return for
Credit Payments to Issuers of Qualified Bonds and provides an
explanation for the reduced credit payment amount. |
|
CP153 |
We can't provide you with your refund through a direct deposit, so we're sending you a refund check/credit payment by mail. |
Refund |
CP156 |
We received your Form 990-T, Exempt
Organization Business Income Tax Return and Form 8941, Credit for Small
Employer Health Premiums. |
|
CP160 |
You received this notice to remind you of the amount you owe in tax, penalty and interest. |
|
CP161 |
You received this notice because of the money you owe from your tax return. |
|
CP163 |
You received this notice to remind you of the amount you owe in tax, penalty and interest. |
|
CP166 |
We were unable to process your monthly payment because there were insufficient funds in your bank account. |
Payment Process |
CP171 |
You received this notice to remind you of the amount you owe in tax, penalty and interest. |
|
CP178 |
Your tax return filing requirements may have changed: You may no longer owe excise tax. |
Filing Requirements |
CP180/CP181 |
We sent you this notice because your tax return is missing a schedule or form. |
|
CP187 |
You received this notice to remind you of the amount you owe in tax, penalty and interest. |
|
CP188 |
We are holding your refund until we determine you owe no other taxes. |
|
CP231 |
Your refund or credit payment was returned to us and we need you to update your current address. |
Address Update Needed |
CP237 |
We sent you a replacement refund check. |
|
CP237A |
Call us to request your refund check. |
|
CP254 |
Your organization submitted a paper return
for the tax period in question. Because our records show that you must
file electronically, the paper return doesn’t satisfy your filing
obligation. |
|
CP255 |
We need information to complete the termination of your private foundation status. |
|
CP259 |
We've sent you this notice because our
records indicate you didn't file the required business tax return
identified in the notice. |
|
CP259A |
We sent you this notice because our
records indicate you did not file a required Form 990/990-EZ, Return of
Organization Exempt From Income Tax. |
|
CP259B |
We sent you this notice because our
records indicate you didn't file a required Form 990-PF, Return of
Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust
Treated as a Private Foundation. |
|
CP259C |
We sent you this notice because our
records indicate you are presumed to be a private foundation and you
didn't file a required Form 990-PF, Return of Private Foundation or
Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private
Foundation. |
|
CP259D |
We sent you this notice because our
records indicate you did not file a required Form 990-T, Exempt
Organization Business Income Tax Return. |
|
CP259E |
We sent you this notice because our records indicate you did not file a required Form 990-N, e-Postcard. |
|
CP259F |
We're sending you this notice because our
records indicate you did not file a required Form 5227, Split-Interest
Trust information Return. |
|
CP259G |
We sent you this notice because our
records indicate you did not file a required Form 1120-POL, U.S. Income
Tax Return for Certain Political Organizations. |
|
CP259H |
We sent you this notice because our
records indicate you are a tax-exempt political organization and you did
not file a required Form 990/990-EZ, Return of Organization Exempt From
Income Tax. |
|
CP261 |
CP261 is the approval notice for Form 2553, Election by a Small Business Corporation. |
|
CP267A |
You received a CP267A Notice because you’ve overpaid the Branded Prescription Drug Fee. |
|
CP268 |
We made changes to your return because we
believe there is a miscalculation on your return. You have a potential
overpayment credit because of this miscalculation. |
|
CP276A |
We didn't receive a correctly completed
tax liability schedule. We normally charge a Federal Tax Deposit (FTD)
penalty when this happens. We decided not to do so this time. |
FTD Penalty |
CP276B |
We didn't receive the correct amount of
tax deposits. We normally charge a Federal Tax Deposit penalty when this
happens. We decided not to do so this time. |
FTD Penalty |
CP282 |
You received this notice because you
indicated on your Form 1065, U.S. Return of Partnership Income, or
Form1065-B, U.S. Return of Income for Electing Large Partnerships, that
you have foreign partners. |
|
CP283C |
We charged you a penalty for filing a late
or incomplete Form 8955-SSA, Annual Registration Statement Identifying
Separated Participants with Deferred Vested Benefits. |
|
CP284 |
We approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year. |
|
CP286 |
We send this notice when we approve Form 8716, Election To Have a Tax Year Other Than a Required Tax Year. |
|
CP288 |
We accepted your election to be treated as a Qualified Subchapter S Trust (QSST). |
|
CP290 |
We're approving your Electing Small Business Trust (ESBT) election. |
|
CP291 |
We're revoking your Electing Small Business Trust (ESBT) election. |
|
CP292 |
We're revoking your Qualified Subchapter S Trust (QSST) election. |
|
CP295 |
We charged you a penalty on your Form 5500. |
|
CP295A |
We charged you a penalty on your Form 5500. |
|
CP297C |
We levied you for unpaid taxes. You have the right to a Collection Due Process hearing. |
|
CP299 |
Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N. |
|
CP501 |
You have a balance due (money you owe the IRS) on one of your tax accounts. |
|
CP503 |
We have not heard from you and you still have an unpaid balance on one of your tax accounts. |
|
CP504 |
You have an unpaid amount due on your
account. If you do not pay the amount due immediately, the IRS will
seize (levy) your state income tax refund and apply it to pay the amount
you owe. |
|
CP504B |
You have an unpaid amount due on your
account. If you do not pay the amount due immediately, the IRS will
seize (levy) certain property or rights to property and apply it to pay
the amount you owe. |
|
CP515I |
This is a reminder notice that we still have no record that you filed your prior tax return or returns. |
|
CP515B |
You received this reminder notice because our records indicate you didn't file a business tax return. |
|
CP516 |
This is a reminder notice that we still have no record that you filed your prior tax return or returns. |
|
CP518I |
This is a final reminder notice that we still have no record that you filed your prior tax return(s). |
|
CP518B |
This is a final reminder notice that our records still indicate you haven't filed a business tax return. |
|
CP521 |
This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately. |
|
CP523 |
This notice informs you of our intent to
terminate your installment agreement and seize (levy) your assets. You
have defaulted on your agreement. |
|
CP565 |
We gave you an Individual Taxpayer Identification Number (ITIN). |
|
CP565 (SP) |
Nosotros le asignamos un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). |
|
CP566 |
We need more information to process your
application for an Individual Taxpayer Identification Number (ITIN). You
may have sent us an incomplete form. You may have sent us the wrong
documents. |
|
CP566 (SP) |
Necesitamos más información para poder
tramitar su solicitud para un Número de Identificación Personal del
Contribuyente (ITIN, por sus siglas en inglés). Usted quizá nos envió un
formulario incompleto. O, quizá nos envió los documentos incorrectos. |
|
CP567 |
We rejected your application for an
Individual Taxpayer Identification Number (ITIN). You may not be
eligible for an ITIN. Your documents may be invalid. We may not have
received a reply when we asked for more information. |
|
CP567 (SP) |
Hemos rechazado su solicitud para un
Número de Identificación Personal de Contribuyente (ITIN, por sus siglas
en inglés). Es posible que no reúna los requisitos para un ITIN o que
sus documentos no sean válidos. O es posible que no hayamos recibido una
contestación de su parte cuando solicitamos más información. |
|
CP601 |
Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. |
|
CP603 |
No hemos recibido respuesta de parte de usted y todavÃa tiene un saldo sin pagar en una de sus cuentas contributivas. |
|
CP604 |
Usted tiene un saldo sin pagar en su
cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará
cualquier reembolso de impuestos estatales al que tenga derecho y
aplicarlo al pago de su deuda. |
|
CP604B |
Usted tiene un saldo sin pagar en su
cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará
ciertas propiedades o derechos de propiedad y lo aplicará al pago de su
deuda. |
|
CP615I |
Este aviso es un recordatorio, que según
nuestros registros, todavÃa no tenemos información de que usted haya
presentado su anterior declaración o declaraciones de impuestos. |
|
CP615B |
Este aviso es un recordatorio, que según
nuestros registros, usted todavÃa no ha presentado una declaración de
impuestos del negocio. |
|
CP616 |
Este es un recordatorio que todavÃa no
tenemos un registro de que usted presentó su anterior declaración o
declaraciones de impuestos. |
|
CP618I |
Lo presente, es el aviso final para
recordarle que según nuestros registros, usted todavÃa no ha presentado
su(s) declaración(es) anterior(es) de impuestos. |
|
CP618B |
Lo presente, es el aviso final para
recordarle que según nuestros registros, usted todavÃa no ha presentado
una declaración de impuestos del negocio. |
|
CP621 |
Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envÃe el pago inmediatamente. |
|
CP623 |
Este aviso es para informarle nuestra
intención de cancelar su plan de pagos a plazos y confiscar (embargar)
sus bienes. Usted incumplió en su acuerdo. |
|
CP711 |
Nosotros realizamos cambios a su planilla
debido a que entendemos que hubo un cálculo erróneo. Como resultado de
estos cambios, usted adeuda dinero por sus contribuciones. |
|
CP712 |
Hemos realizado cambios para corregir un error de cálculo en su planilla. |
|
CP713 |
Hemos realizado cambios para corregir un
error de cálculo en su planilla. No se le debe un reembolso y no adeuda
una cantidad de dinero adicional a causa de estos cambios. El saldo de
su cuenta es cero. |
|
CP714 |
Le enviamos este aviso porque usted adeuda contribuciones pendientes de pago. |
|
CP721 |
Hicimos el(los) cambio(s) que usted
solicitó a su declaración de impuestos para el año tributario que
aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe
dinero en sus impuestos. |
|
CP722 |
Hicimos el(los) cambio(s) que usted
solicitó a su declaración de impuestos para el año tributario que
aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe
dinero en sus impuestos. |
|
CP749 |
Le enviamos este aviso para informarle que hemos utilizado todo o parte de su reintegro para pagar una deuda contributiva. |
|
CP759 |
Le enviamos este aviso porque no tenemos
registro que indique que usted radicó su planilla o planillas de
contribuciones personales para uno o varios años anteriores. |
|
CP771 |
Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
|
CP772 |
Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
|
CP773 |
Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
|
CP774 |
Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
|
CP802 |
Hemos hecho cambios a su declaración ya
que creemos que hay un cálculo erróneo. Usted adeuda dinero por sus
impuestos como resultado de estos cambios. |
|
CP812 |
Hemos hecho cambios a su declaración ya
que creemos que hay un cálculo erróneo. Como resultado, a usted se le
adeuda un reembolso. |
|
CP959 |
Usted no radicó su planilla de contribución de negocios identificada en este aviso. |
|
CP2000 |
The income and/or payment information we
have on file doesn’t match the information you reported on your tax
return. This could affect your tax return; it may cause an increase or
decrease in your tax, or may not change it at all. |
|
CP2005 |
We accepted the information you sent us. We're not going to change your tax return. We've closed our review of it. |
|
CP2006 |
We received your information. We'll look at it and let you know what we're going to do. |
|
CP2030 |
We are proposing changes in income,
credits, and deductions reported on your U.S. Corporation Income Tax
Return. We compared your information with items reported to us by banks,
businesses and other payers. |
|
CP2057 |
You need to file an amended return. We've received information not reported on your tax return. |
|
CP2501 |
You need to contact us. We've received information not reported on your tax return. |
|
CP2531 |
Your Tax Return does not match the information we have on file. |
|
CP2566 |
We didn't receive your tax return. We have
calculated your tax, penalty and interest based on wages and other
income reported to us by employers, financial institutions and others. |
|
CP2566R |
We previously sent you a CP63 notice
informing you we are holding your refund until we receive one or more
unfiled tax returns. Because we received no reply to our previous
notice, we have calculated your tax, penalty and interest based on wages
and other income reported to us by employers, financial institutions
and others. |
|
CP3219A |
We've received information that is
different from what you reported on your tax return. This may result in
an increase or decrease in your tax. The notice explains how the amount
was calculated and how you can challenge it in U.S. Tax Court. |
|
CP3219B |
This Statutory Notice of Deficiency
notifies you of the IRS’s intent to assess a tax deficiency and informs
you of your right to petition the United States Tax Court to dispute the
proposed adjustments. . |
|
CP3219N |
We didn't receive your tax return. We have
calculated your tax, penalty and interest based on wages and other
income reported to us by employers, financial institutions and others. |
|