IRS notice, decoded

CP60: Misapplied Payment Removed — Balance Due

What it is

A bill created by a correction on the IRS's side: the IRS removed a payment that it had incorrectly applied to your account, and taking that payment back off leaves a balance due. The notice shows the date and amount of the payment that was removed.

Why you got it

Sent when the IRS removes a payment that was incorrectly applied to your account.

The deadline structure

The notice prints a pay-by date — the IRS page says only 'pay the amount you owe by the date stated on the notice' and publishes no fixed day count.

The pay-by date printed on YOUR notice controls.

How to respond

Review the notice first — it shows the date and amount of the payment the IRS removed
If you can't pay in full, the IRS page says to pay as much as you can now, then apply for a payment plan online or call the number shown on your notice
Call the number shown on your notice with questions — including if you believe the payment was removed in error
Form 2848 (Power of Attorney) if you want an authorized representative to handle it for you

What ignoring it leads to

The CP60 page itself does not spell out next steps. Under the IRS's general billing rules (Topic 653), interest accrues on unpaid tax at the federal short-term rate plus 3 percent, compounding daily, and a failure-to-pay penalty of one-half of one percent per month (up to a maximum of 25 percent) applies until the balance is paid — the rate rises to one percent if tax remains unpaid 10 days after a notice of intent to levy.

First: confirm this bill is really from the IRS

The IRS normally makes first contact by mail delivered by the U.S. Postal Service — and the IRS says a social media direct message is never from the IRS
A real CP60 arrives by mail and prints the removed payment's date and amount; a caller demanding you immediately repay a 'misapplied payment' over the phone is not following the IRS's own process
IRS-listed scam warning signs: the contact is unexpected, rushes you, threatens you, demands payment now, or asks for personal or financial information
To verify, search 'CP60' in the IRS notices and letters pages at irs.gov, or call the phone number on your letter
Checks, certified funds, or money orders are payable to 'United States Treasury' — and you can pay online at irs.gov

Mistakes people make with a CP60

Dismissing it as a duplicate bill or a scam because 'I already paid' — this notice exists precisely because a payment was taken OFF your account; check the removed payment's date and amount printed on the notice against your records
Paying without first reviewing which payment was removed — if the removal itself looks wrong (the payment really was yours, for this year), call the number on the notice before paying twice
Ignoring it because you can't pay in full — the IRS page says to pay what you can now and set up a payment plan for the rest; interest and penalties grow either way

Official sources

Our summary paraphrases these sources. Last verified: BUILD 2026-07-11 (Claude Fable 5; researched from live irs.gov fetches: https://www.irs.gov/individuals/understanding-your-cp60-notice, https://www.irs.gov/taxtopics/tc653, https://www.irs.gov/newsroom/how-to-know-if-its-really-the-irs) — re-verify before launch. Your printed notice always controls.

NoticeKey is not affiliated with, or endorsed by, the IRS or any state tax agency.

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