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Department of the Treasury Notice CP521

Internal Revenue Service Tax year 2023
Cincinnati, OH 45999-0030 Notice date December 4, 2024
Taxpayer ID number XXX-XX-7268
To contact us Phone 833-678-7020
Your Caller ID 448681
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DALTON TINDLE
1933 S KIMBROUGH AVE
SPRINGFIELD MO 65807-2625

Your installment agreement

Monthly payment due: $1,020.77
Your monthly payment of $1,020.77 must be Payment Information
received by December 13, 2024. If you can’t pay
your monthly bill by this date, call us at Amount you owe $1,094.75
833-678-7020 to discuss your situation. Payment due date December 13, 2024
Minimum payment due $1,020.77

What you need to do immediately • Your payment of $1,020.77 must be received by December 13, 2024, or you may
default on your agreement. If you default, you may have to pay a user fee to
reinstate it.
• Pay online or mail a check or money order with the attached payment stub. You
can pay online now at irs.gov/payments.

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Notice CP521
Tax year 2023
Notice date December 4, 2024
Taxpayer ID number XXX-XX-7268
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What you need to do immediately — • When you provide a check as payment, you authorize us either to use information
continued from your check to make a one-time electronic fund transfer from your account or to
process the payment as a check transaction. When we use information from your
check to make an electronic fund transfer, funds may be withdrawn from your
account as soon as the same day we receive your payment, and you will not receive
your check back from your financial institution.

Payment options Pay online, by phone, or with a mobile device. Visit IRS.gov/payments or the IRS2Go
mobile app for all IRS payment options.
If you plan to mail a payment, consider the electronic options at IRS.gov/payments first.
It’s free to pay from a bank account (Direct Pay) or the Electronic Federal Tax Payment
System (EFTPS). You can also schedule payments and receive email notifications.
If you pay by check, money order, or cashier's check, make sure it’s payable to the U.S.
Treasury.
Can’t pay it all now?
• Consider an offer in compromise at IRS.gov/OIC
• Request a temporary collection delay at IRS.gov/tempcollectiondelay
To view the amount you owe and your payment history visit IRS.gov/account.

If we don’t hear from you If we don’t receive your payment of $1,020.77 by December 13, 2024, you may default
on your installment agreement. If you default, you may have to pay a user fee to
reinstate it.
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Notice CP521
Tax year 2023
Notice date December 4, 2024
Taxpayer ID number XXX-XX-7268
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Installment agreement summary

Tax year Form Amount you owe Failure-to-pay penalty Interest

2023 1040 1,094.75 40.00 54.75

Remaining balance $1,094.75
The penalty and interest charges shown above represent the total amounts charged since your liability became due. To determine the amount of
penalty and interest charged since your last reminder notice, compare the amounts in last month’s reminder notice with the amounts shown
above.
Interest: IRC 6601: visit irs.gov/interest for more information
Failure to Pay Penalty: IRC 6651: visit irs.gov/penalties for more information

Penalties We are required by law to charge any applicable penalties.

Failure-to-pay Description Amount

Total failure-to-pay $40.00

We assess a 1/2% monthly penalty for not paying the tax you owe by the due date.
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. This penalty applies
even if you filed the return on time.
We charge the penalty for each month or part of a month the payment is late;
however, the penalty can’t be more than 25% in total.
• The due date for payment of the tax shown on a return generally is the return due
date, without regard to extensions.
• The due date for paying increases in tax is within 21 days of the date of our notice
demanding payment (10 business days if the amount in the notice is $100,000 or
more).
If we issue a Notice of Intent to Levy and you don’t pay the balance due within 10 days
of the date of the notice, the penalty for paying late increases to 1% per month. If you
receive a Notice of Intent to Levy, you will also receive information on how to appeal if
you disagree with the action. We’ll provide information about your appeal rights with
the notice and you’ll have the opportunity to appeal at that time.
For individuals who filed on time, the penalty decreases to 1/4% per month while an
approved installment agreement with the IRS is in effect for payment of that tax.
For a detailed calculation of your penalty charges, call 833-678-7020.
(Internal Revenue Code Section 6651)

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Notice CP521
Tax year 2023
Notice date December 4, 2024
Taxpayer ID number XXX-XX-7268
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Penalties — contiuned
Removal or reduction of penalties We understand that circumstances — such as a serious illness or injury, a family
member’s death, or loss of financial records due to 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 request 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 erroneous If you were penalized based on written advice from the IRS, we will remove the penalty
written advice from the IRS if you meet the following criteria:
• 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 irs.gov or call
800-TAX-FORM (800-829-3676).
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Notice CP521
Tax year 2023
Notice date December 4, 2024
Taxpayer ID number XXX-XX-7268
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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 $54.75

The table below shows the rates used to calculate the interest on your unpaid amount
due. For a detailed calculation of your interest, call 833-678-7020.

Period Interest Rate

Beginning October 1, 2023 8%

Money-saving tips • Visit irs.gov/paymentplan. The Online Payment Agreement application will allow you
to:
- Submit your payment online
- Change your due date
- Get a payoff amount
- Create an automated Direct Debit Installment Plan—it’s easy and you’ll never
miss a payment. You’ll save time, trees and postage.
• Pay a little more each month. This will help you finish paying sooner and will save
you money in the long run. Review the electronic payment options in this notice.

Additional information • Visit irs.gov/cp521

• For tax forms, instructions, and publications, visit irs.gov/forms-pubs or
call 800-TAX-FORM (800-829-3676).
• Paying online is convenient, secure, and ensures timely receipt of your payment. To
pay your taxes online or for more information, go to irs.gov/payments.
• You can contact us by mail at the address at the top of the first page of this notice.
Be sure to include your taxpayer identification number, the tax year, and the form
number you are writing about.
• Keep this notice for your records.
The Internal Revenue Code (IRC) provides taxpayers specific rights. The Taxpayer Bill of
Rights groups these rights into ten fundamental rights. See IRC Section 7803(a)(3). IRS
employees are responsible for being familiar with and following these rights. For
additional information about your taxpayer rights, please see Publication 1, Your Rights
as a Taxpayer or visit irs.gov/taxpayer-bill-of-rights.
If you need assistance, please don’t hesitate to contact us.