The Taxpayer Advocate Service (TAS) has provided details about the Notice 1052-D insert, which provides taxpayers with additional time to pay taxes that are past due. The insert was sent to some taxpayers because the IRS experienced a delay in mailing some notices due to COVID-19. The insert provides taxpayers a new due date, Jan. 29, 2021, to make a payment to avoid additional interest, and additional failure-to-pay penalties, if applicable. The insert also provides taxpayers with math error adjustments until March 9, 2021, to contact the IRS and request the math error be reversed. If you receive a notice and have questions, contact us.  Call or visit our website for more information!