| Sample Content: |
|
Page 1 |
| Variable Contents: |
|
Penalty and Interest Explanations |
| Purpose: |
|
We send a CP 260 to inform the recipient that we removed one or more credits that had been erroneously applied to their account. |
| Reason for Issuance: |
|
We made a change to the recipient's account, removing one or more credits that had been erroneously applied. We're sending the notice to explain the changes to the account, inform the recipient that the account now has a balance due, and to request payment. |
| Account Balance: |
|
Balance Due |
| Possible Enclosures: |
|
Form 4977, Schedule of Tax Liability |
|
|