What This Letter Means

Letter 3127C, Revision/Reinstatement to Installment Agreement, tells you about a change to a payment plan you already have with the IRS. The letter is used for several different situations, so read it closely to see which one applies to you.

Common reasons you get this letter:

  • Your agreement was reinstated. Your plan was put on hold because of an unresolved math error adjustment on your account. The IRS has put the agreement back in place.
  • There was a user fee problem. For example, an installment agreement user fee was taken out of your payments more than once. One cause is sending a copy of the original CP521 reminder notice with later payments.
  • Your partial payment agreement is ending. If you have a partial payment installment agreement, the IRS's time to collect on the last tax period in your plan is about to run out. The letter tells you that you are not required to keep making payments, though you can still pay voluntarily.

What to Do

  • If your agreement was reinstated, keep making your payments on time in the amount the letter shows.
  • If the letter explains a user fee issue, follow its instructions on how to send future payments.
  • If your partial payment agreement is ending, you can stop payments. Keep the letter as your record.
  • Stay current on all new filings and taxes. Missing a return or running up a new balance can put your plan in default.

If You Disagree

If the payment amount, balance, or fee looks wrong, call the number on the letter. Have the letter and your payment records in front of you.

Deadlines

This letter does not carry a standard response deadline. If it lists a date or asks for anything, act by that date.

If your IRS payment plan is changing and you want it handled right, call us at (813) 229-7100.