Notice code 07 — Failure to Pay - We charged a penalty because, according to our records, you didn’t pay your tax on …

Failure to Pay - We charged a penalty because, according to our records, you didn’t pay your tax on time. Initially the penalty is 1/2 of 1% of the unpaid tax for each month or part of a month you didn’t pay your tax. If we issue a Notice of Intent to Levy and you don’t pay the balance due within 10 days from the date of the notice, the penalty increases to 1% a month. The penalty can’t be more t…

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What the IRS language says

Failure to Pay - We charged a penalty because, according to our records, you didn’t pay your tax on time. Initially the penalty is 1/2 of 1% of the unpaid tax for each month or part of a month you didn’t pay your tax. If we issue a Notice of Intent to Levy and you don’t pay the balance due within 10 days from the date of the notice, the penalty increases to 1% a month. The penalty can’t be more than 25% of the tax paid late.