What it means
The first bill for unpaid tax. It lists the balance, plus penalties and interest added so far. It’s usually the first notice once your account goes to collections.
What to do now
Confirm the balance is right. Pay it, or set up a payment plan before it escalates. If it’s wrong, respond in writing with documentation.
Deadline
Pay within 21 calendar days of the notice date (10 business days for $100,000 or more) to stop more interest and penalties. Always go by the date printed on your notice.
Last updated October 15, 2026.