Notice of Collection Fee
This notice is sent to inform you that a 20% collection assistance fee will be added to your total liability 30 days after the date on the notice unless you pay the total before fee listed on the notice.
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The collection assistance fee is added to your 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, a total liability becomes collectible when you file your return and do not pay the amount due, or you receive a Notice of Collection, but do not pay the total liability or set up an installment payment agreement.
You should respond to this notice immediately. A response includes:
- Paying the balance due shown on your notice
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- Entering into an official installment payment agreement on the outstanding balance due
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If you have already paid the total liability or are currently paying it, you may still receive the collection assistance fee if:
- You default on an installment payment agreement (default includes missing a payment or not meeting the installment payment agreement requirements)
- You have not paid the total liability in full
- You are paying the total liability under a wage garnishment
The collection assistance fee does not apply if:
- You are making payments as part of an official installment payment agreement
- You have paid the total liability in full
The collection assistance fee will be added to your total liability if you do not pay the total liability in full or set up an installment payment agreement within 30 days of the date on your notice. The total liability is the Total Before Fee amount on your notice.
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