After you file


@ quocvuong204 wrote:
I just call and let them know my case right ??
I need to pay or not

There is no fee to phone to speak to an IRS agent or to speak to the Taxpayer Advocate Service, assuming you are phoning from within the USA.

 

If you are outside the USA, there in an international taxpayer number we can provide you.  But it is not a toll-free number.