obÌåÓý

We reduced or removed the penalty for underpayment of estimated tax reported on your tax return.

We sent this notice to tell you that you are required to begin backup withholding interest or dividend income for the payee (taxpayer) listed on your notice.

We reduced or removed the penalty for underpayment of estimated tax reported on your tax return because the penalty entered on your return exceeds the maximum amount we can legally charge.

This notice is to inform you that a restitution-based assessment was made under Internal Revenue Code (IRC)?Section 6201(a)(4), in accordance with the court¡¯s restitution order. The amount due is based on the amount of restitution you were ordered to pay, which may include penalties and interest as ordered by the court.

Your tax return shows a different name and/or ID number from the information we have on file for you or from the information from the Social Security Administration (SSA). We previously sent you a notice asking you to provide us some updated information. We still haven¡¯t received a response from you.

We corrected one or more mistakes on your tax return. Because you or your spouse owe other tax debts, we applied all or part of your refund to pay off those debts.

This Statutory Notice of Deficiency notifies you of our intent to assess a tax deficiency and of your right to petition the U.S. Tax Court to dispute the proposed adjustments. We made these adjustments because we received information from third parties that doesn¡¯t match the information you reported on your return.

CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust (QSST).

We sent you this notice because your bank didn¡¯t honor your payment. As a result, we charged you a penalty.

CP268 tells you 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.