IRS Logo
Print

Understanding your CP02H Notice

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.

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Submit the required payment by the date stated under "Billing Summary."
  • If you can’t pay the amount in full, pay as much as you can now and make payment arrangements for the remainder. To learn more about payment options such as installment payment plans check out this link or call us at 1-800-829-8374.

You may want to...


Answers to Common Questions

If I am unable to pay the full amount by the date shown on the notice, will I have to pay interest on the entire amount?
If you pay the balance due by the date on the notice you won’t be charged interest. If you don’t pay the full amount due by the date on the notice, interest will be charged on the unpaid portion.

If interest is charged, will it be computed from the original due date of the return?
No, interest starts from the balance due date shown under the "Billing Summary."

Will I be assessed a late payment penalty on the unpaid amount?
If you're unable to pay the amount shown in this specific notice due to circumstances beyond your control, please contact us at 1-800-829-0922. Depending on your situation, your penalty may be abated. It’s important that you contact us if you're unable to pay the full amount by the due date on the notice.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP02H, Page 1
Image of page 1of a printed IRS CP02H Notice

Notice CP02H, Page 2
Image of page 2 of a printed IRS CP02H Notice

Notice CP02H, Page 3
Image of page 3 of a printed IRS CP02H Notice

Page Last Reviewed or Updated: 31-Jan-2013