What This Notice Means
A court ordered you to pay criminal restitution. This notice is the IRS billing you for it.
Restitution comes from a court order, so it's different from an ordinary tax bill. The amount on the notice reflects what the court ordered.
What to Do
- Read the notice carefully. Check the amount and compare it with your court order and any payments you've already made.
- Pay the amount you owe by the due date on the notice.
- Keep proof of every payment you make.
Why Is Interest Being Charged?
Interest is charged on restitution only if the court ordered it. If you see interest on the notice, check the court's order. If you believe interest is being charged that the court didn't order, raise it with the IRS.
Who to Contact
Call the number on your notice with questions about the amount, payments you've made, or how the balance was computed.
If You Can't Pay in Full
Don't ignore the notice. Call the number on the notice before the due date and explain your situation. Also keep in mind that the terms of a court-ordered payment schedule come from the court, so review your judgment and talk with your criminal defense attorney about anything the court set.
Get Help
You can authorize a representative with Form 2848 to deal with the IRS on your behalf. Restitution often sits alongside separate civil tax assessments. Make sure you know which balance is which before you pay.
If you received a CP94 notice and need help sorting out restitution and tax balances, call us at (813) 229-7100.