VISA Platinum Cash Rewards Credit Card Agreement 

Expedited  Card  Delivery:    If  expedited  delivery  is  required, you agree to 
pay the cost of any shipping charges. 

5.  CASH  BACK  BONUS-  All  purchases  made  with  the  VISA  Platinum 
Cash  Rewards  Card  earn  a  cashback  bonus.  Cash  advances,  balance 
transfers,  and  transfers  for  overdraft  do  not  earn  the  cashback  bonus. 
The VISA Platinum Cash Rewards cashback bonus rate is 1.10%. Credits 
for  returned  merchandise  and  credits  for  disputed  transactions  will  be 
deducted  from  the  bonus  total.  The  bonus  will  be  paid  at  least  annually 
and will be deposited to a credit union share savings account. Any earned 
and  unpaid  cashback  bonus  will  be  forfeited  upon  closure  of  the  VISA 
Platinum  Loan.  The  credit  union  reserves  the  right  to  change  and/or 
terminate the cashback bonus at any time. 

6.  PROMISE  TO  REPAY:  You  promise  to  repay  us  for  all  credit  extended 
pursuant  to  authorized  use  of  the  card,  plus  interest  charges  and  other 
charges as provided in this agreement. If two persons apply for this loan 
plan, each of you is liable, separately and jointly with the other, to repay 
all such credit, interest charges and other charges. Your obligation to pay 
the  account  balance  continues  even  though  an  agreement,  divorce 
decree or other court judgment to which we are not a party may direct you 
or one of the other responsible persons to pay the account. 

7.  CREDIT LIMIT: You will be advised of your credit limit under this plan in 
the  notice  of  approval  for  participation  in  this  loan  plan.  Each  payment 
you make to the account will replenish your credit limit by the part of that 
payment which is applied to principal. You agree not to use your card(s) 
so as to exceed this credit limit. You must submit an application to us in 
order to increase your credit limit. 

8.  MONTHLY  PAYMENT:  We  will  provide  you  with  monthly  statements  of 
your VISA loan account as required by law. Every month you promise to 
pay  at  least  the  minimum  payment  on  your  statement  by  the  due  date 
specified on your statement. The minimum payment will be either (a) 2% 
of  your  total  new  balance,  or  $25.00,  whichever  is  greater,  or  (b)  your 
total  new  balance,  if  it  is  less  than  $25.00  plus  (c)  any  portion  of  the 
minimum payment(s) shown on prior statements which remains unpaid. In 
addition,  if  at  any  time  your  total  new  balance  exceeds  your  credit  limit, 
you agree to immediately pay the excess. 

You  may  pay  more  frequently,  pay  more  than  the  minimum  payment,  or 
pay the total new balance in full, and you will reduce the interest charge 
by doing so. If you make extra or larger payments, you still are required to 
make  at  least  the  minimum  payment  every  month  your  account  has  a 
balance.  

By  separate  agreement  you  may  authorize  us  to  transfer    a  specified 
payment  amount  automatically  from  your  Share  Savings  or  Checking 
Account with us on the payment due date.  

E-statements:  If  you  agree  to  have  your  monthly  statement  provided 
electronically, you will be sent a notice via e-mail when your e-statement 
is available that will direct you to MemberNet Online Banking at umcu.org 
where  you  may  access,  review,  print  and  otherwise  copy/download  your 
monthly  statements  using  procedures  that  we  authorize.  E-mails  will  be 
sent to the e-mail address provided for the primary owner on your credit 
union account.  

9.  ALLOCATION OF PAYMENTS: We will apply your payments as follows: 

(a) To all outstanding fees and costs, then 
(b) To total unpaid interest charges, then 
(c) To principal balance 

If a payment is not sufficient to cover the interest charge already billed on 
your statement(s), the remainder of that interest charge will be collected 
from  later  payments  and  will  not  be  added  to  the  daily  balance  of 
purchases or cash advances. 

10.  CREDITING OF PAYMENTS: Payments made by 5:00 pm Eastern time 
at  the  address  provided  on  the  billing  statement  or  during  regular 
business hours at our office will be credited as of the date of receipt. 

11. 

losing  any  of  our 

IRREGULAR  PAYMENTS:  We  can  accept  late  payments  or  partial 
payments,  or  checks/drafts  and  money  orders  marked  “payment  in  full” 
without 
this  agreement.  Any 
communications  concerning  a  disputed  balance,  including an instrument 
tendered as full satisfaction of a debt, must be sent directly to University 
of  Michigan  Credit  Union,  ATTENTION:  RISK  MANAGEMENT,  340  E 
Huron, Suite 100, Ann Arbor, Michigan 48104. 

rights  under 

In  this  agreement  “you”  and  “your”  mean  or  refer  to  all  persons  who  have 
applied for this VISA credit card plan. “Card” means the VISA Platinum Cash 
Rewards  Credit  Card  and  any  duplicates  and  renewals  we  issue.  “Account” 
means  your  VISA  Platinum  Cash  Rewards  Credit  Card  line-of-credit  loan 
account with us. “We,” “Us,” “Our”, “Credit Union”, or “UMCU” means or refers 
to  the  University  of  Michigan  Credit  Union.  This  agreement  is  a  Truth-In-
Lending Disclosure statement as well as a contract. 
SECURITY  INTEREST:  THE  GRANTING  OF  A  SECURITY 
INTEREST IN YOUR SHARES AND DEPOSITS WITH US IS 
A  CONDITION  FOR  YOUR  CREDIT  CARD  ACCOUNT.  BY 
SIGNING  YOUR  CARD,  YOU  GRANT  US  A  CONSENSUAL 
SECURITY  INTEREST  IN  ALL  INDIVIDUAL  AND  JOINT 
ACCOUNTS  YOU  HAVE  WITH  US  NOW  AND  IN  THE 
FUTURE  TO  SECURE  ALL  ADVANCES  MADE  UNDER 
YOUR  CREDIT  CARD  AGREEMENT.  WE  MAY,  BUT  DO 
NOT  HAVE  TO,  ALLOW  YOU  TO  WITHDRAW  A  PORTION 
OF  YOUR  SHARES  OR  DEPOSITS  WITHOUT  AFFECTING 
THE  SECURITY  INTEREST.  SHARES  IN  AN  INDIVIDUAL 
RETIREMENT  ACCOUNT  AND  ANY  OTHER  ACCOUNT 
THAT  WOULD  LOSE  SPECIAL  TAX  TREATMENT  UNDER 
STATE AND FEDERAL LAW IF GIVEN AS SECURITY ARE  
NOT  SUBJECT  TO  THE  SECURITY  INTEREST  YOU  HAVE 
GIVEN IN YOUR SHARES.  
1. 

ISSUANCE  OF  CARDS:  We  will  issue  VISA  credit  cards  embossed  as 
you  direct  in  your  application  for  this  plan.  As  soon  as  received,  the 
person  whose  name  is  embossed  on  the  card  must  sign  it  on  the  back. 
That signature must be in the same form as the name embossed on the 
front of the card. 

2.  USE OF CARDS: You agree not to let anyone else use your card. If you 
authorize another person to use your Card(s) for any transaction(s), you 
agree  to  be  responsible  for  all  transactions  performed  by  that  person, 
even those not expressly authorized by you. 

If you notify us to do so, we will take prompt steps to prevent further card 
use.  If  you  do  not  wish  to  be  bound  by  this  agreement,  as  soon  as  you 
receive  your  card,  cut  it  in  half  and  return  it  to  us.  You  agree  that when 
you  or  any  authorized  user  of  your  card(s)  uses  the  card  to  make  a 
purchase or obtain a cash advance that the terms of this agreement shall 
become effective. 

3a.  USING  THE  CARD:  To  make  a  purchase  or  obtain  a  cash  advance, 
present  this  card  to  a  participating  VISA  plan  merchant,  to  us  or  to 
another  financial  institution,  and  sign  the  sales  or  cash  advance  draft 
which will be imprinted with your card number. You will receive a copy of 
the  draft,  which  you  should  retain  to  verify  your  monthly  statement.  You 
may  not  receive  a  sales  draft  if  the  transaction  is  below  a  minimum 
transaction amount defined by VISA. 

3b.  The VISA Card may not be used for any illegal transaction. This includes, 

but is not limited to, illegal Internet gambling. 

3c.  OVERDRAFT  PROTECTION:  Advances  may  be  made  from  your  VISA 
loan  for  overdraft  protection  purposes  to  cover  transactions  for  which 
sufficient  funds  are  not  available  in  Credit  Union  savings  and  checking 
accounts designated by you. You take full responsibility for repayment of 
all  overdraft  advances  from  this  VISA  loan  to  Credit  Union  accounts 
designated  by  you  even  if  the  designated  account  is  owned  in  full  or  in 
part by another individual or entity. 

4.  FEES: Under this agreement you agree to pay the fees listed below: All 

fees will be posted to your VISA account as a purchase.   

CARD FEES 
Initial Card (for each VISA cardholder): 
Replacement Card: 

 FREE 
$ 5.00 

TRANSACTION FEES 
Balance Transfer: 

        Cash Advance: 
        Foreign Transaction: 
            (transaction in foreign currency 
             or with foreign merchant) 
       Non-UMCU/Non-CO-OP Network ATM Transaction: 
            (waived for 4 transactions per month for 
             accounts in good standing; surcharge  
             fees may apply)         

 FREE 
 FREE 
  1% of transaction amount 
  in U.S. dollars 

Overdraft Protection Advance: 

PENALTY FEES 
Late Payment: 
    (payment received after 10th of  
             month following payment due date) 

        OTHER FEES 
        Expedited Phone Payment: 
        Sales Draft Copy: 
Statement Copy: 
Account Research: 

 $ 2.00 

 $ 2.00 

Up to $35.00 

$10.00  
$10.00  
$  5.00 
$30.00/hour 

12.  ANNUAL PERCENTAGE RATE:  The VISA Platinum Cash Rewards is 
subject  to  a  periodic  rate  of  1.0825%,  which  corresponds  to  an 
ANNUAL  PERCENTAGE  RATE  of  12.99%  This  ANNUAL 
PERCENTAGE RATE does not include costs other than interest. 

13.  PAYING  INTEREST:  Your  due  date  is  27  days  after  your  statement 
closing. We will not charge you any interest on purchases if you pay the 
entire  statement  balance  in  full  by  the  due  date  each  month.  We  will 
begin charging interest on cash advances and balance transfers as of the 
transaction  posting  date.  If  you  fail  to  pay  the  entire  balance  shown  on 
any statement within 27 days of the closing date of that statement, we will 
begin  charging  interest  on  the  average  daily  balance  from the 1st day of 
the current billing cycle.  

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
         
 
 
  
 
 
   
   
 
 
 
 
 
 
 
          
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
14.  HOW  WE  WILL  CALCULATE  YOUR  BALANCE  AND  INTEREST:  We 
calculate  your  balance  using  a  method  called  “average  daily  balance 
(including  new  purchases).”  This  balance  is  calculated  by  adding  the 
outstanding  balance  (including  new  purchases  and  deducting  payments 
and  credits)  for  each  day  of  the  billing  cycle,  and  then  dividing  by  the 
number  of  days  in  the  statement  period.  The  daily  balance  is calculated 
separately for purchases and cash advances.  

The  interest  charge  is  calculated  using  the  ANNUAL  PERCENTAGE 
RATE currently in effect. The periodic daily rate is calculated by dividing 
the ANNUAL PERCENTAGE RATE by 365 days. The periodic daily rate 
is  then  multiplied  by  the  number  of  days  in  the  statement  period  and 
applied to the calculated average daily balance.  

15.  RETURNS  AND  ADJUSTMENTS:  If  merchants  who  honor  your  card 
process  a  return  or  adjustment,  they  will  do  so  by  sending  us  a  credit, 
which  we  will  post  to  your  VISA  loan  account,  and  you  agree  to  accept 
returns or adjustments in this manner. You should keep your copy of the 
credit slip to verify the transaction on your monthly statement. The credits 
posted to your VISA account do not count as monthly payments. You are 
required  to  make  at  least  your  minimum  monthly  payment  each  month, 
regardless  of  whether  a  credit  was  posted  to  your  account.  However,  if 
your credits and payments exceed the balance you owe us, we will hold 
and  apply  this  credit  balance  against  future  purchases  and  cash 
advances,  a  minimum  payment  would  not  be  due  and  will  refund  this 
credit balance after six (6) months or upon your written request.  

16.  FOREIGN  TRANSACTIONS:  Purchases  and  cash  advances  made  in 
foreign  currencies  will  be  posted  to  your  VISA  loan  in  U.S.  dollars.  The 
exchange rate between the transaction currency and the billing currency 
used for processing international transactions is a rate selected by VISA 
from  the  range  of  rates  available  in  wholesale  currency  markets  for  the 
applicable  central  processing  date,  which  rate  may  vary  from  the  rate 
VISA  itself  receives,  or  the  government-mandated  rate  in  effect  for  the 
applicable  central  processing  date.  The  exchange  rate  used  on  the 
processing  date  may  differ  from  the  rate  that  would  have  been  used  on 
the purchase date of cardholder statement posting date. You agree to pay 
a foreign transaction fee for transactions processed in foreign currencies 
or by foreign merchants. 

17.  LOSS,  THEFT,  OR  UNAUTHORIZED  USE    OF  CARD:  You  agree  that 
you  will  contact  the  Credit  Union  immediately  at  734-662-8200  or  800-
968-8628  if  you  learn  or  believe  that  your  card  has  been  lost,  stolen,  or 
used  by  some  other  person  without  your  permission.  Outside  of  normal 
business  hours  call  800-991-4965  or  800-847-2911  (if  outside  of  the 
United States). You may also write to University of Michigan Credit Union, 
Attn:  Card Services, PO Box 7850, Ann Arbor, MI  48107.  Telephoning 
is  the  best  way  to  limit  the  possible  losses  and  liability.17.  LIABILITY 
FOR UNAUTHORIZED USE: You may be liable for the unauthorized use 
of your credit card. You will not be liable for unauthorized use that occurs 
after  you  notify  us  of  the  loss,  theft,  or  possible  unauthorized  use.    You 
will have no liability for unauthorized use of your card(s) unless you were 
grossly  negligent  or  fraudulent  in  the  handling  of  your  credit  card(s).  In 
any case, your liability will not exceed $50. 

18.  DEFAULT: Your account shall be in default if any of the following things 
occur: (a) you do not make any payment or perform any obligation under 
this agreement that you have with the Credit Union; or (b) you have made 
a  false  or  misleading  statement  in  your  credit  application  and/or  in  your 
representations to the Credit Union while you owe money on this loan; or 
(c)  you  should  die,  or  be  involved  in  any  bankruptcy,  insolvency, 
receivership  or  custodial  proceeding  brought  by  or  against  you;  or  (d)  a 
judgment  or  tax  lien  should  be  filed  against  you  or  any  attachment  or 
garnishment  should  be  issued  against  any  of  your  property  or  rights, 
specifically including anyone starting an action or proceeding to seize any 
of  your  funds  on  deposit  with  the  Credit  Union;    and/or  (e)  the  Credit 
Union  should, 
to  repay  your 
indebtedness  hereunder  is  or  soon  will  be  impaired,  time  being  of  the 
very  essence.  Upon  any  occurrence  of  Default,  and  to  the  extent 
permitted by law, the entire balance of your account shall be immediately 
due  and  payable,  without  prior  notice  or  demand,  and  you  understand 
that interest will continue to accrue at the ANNUAL PERCENTAGE RATE 
shown  on  the  reverse  side. If the entire balance is not paid immediately 
upon Default, the Credit Union may take whatever actions are permitted 
by law. 

faith,  believe  your  ability 

in  good 

19.  CREDIT  INFORMATION:  You  authorize  us  to  investigate  your  credit 
standing  when  opening,  renewing  or  reviewing  your  account,  and  you 
authorize us to disclose information regarding our credit experience with 
you under this loan plan to credit bureaus and other creditors. As may be 
required  by  law  you  are  hereby  notified  that  a  negative  credit  report 
affecting your credit record may be submitted to a credit reporting agency 
if you fail to fulfill the terms of your credit obligation. 

20.  AMENDMENTS:  From  time  to  time,  we  may  amend  this  agreement  by 
giving you written notice of the amendment at least 45 days before it goes 
into effect, unless a shorter notice period is permitted by law. The notice 
will be sent to your last known address appearing in our records when it is 
sent,  and  will  state  the  date  upon  which  the  amendment  will  become 
effective.  Amendments  to  the  ANNUAL  PERCENTAGE  RATE  or  to  any 
other  fees  or  terms  to  this  agreement  may  be  announced  in  our 
newsletter,  MemberGuide.  Your  use  of  the  card  thereafter  will  indicate 
your agreement to the amendments. E-statements: If you agree to have 
your  monthly  statement  provided  electronically,  you  also  agree  to  have 
notice of any amendments to this agreement sent electronically to the e-
mail address provided for the primary owner on your credit union account. 
To the extent the law permits, and we indicate in our notice, amendments 
will  apply  to  your  existing  account  balance  as  well  as  to  future 
transactions  unless  you  provide  notice  of  your  election  to  terminate  the 

account and surrender your card(s) on or before the effective date of the 
changes,  in  which  case  you  will  entitled  to  repay  your  balance  in 
accordance with the terms and conditions in effect at that time. 

21.  EFFECT  OF  AGREEMENT:  This  agreement  contains  our  complete 
contract relating to this loan plan and applies to every transaction relating 
to  it  even  though  a  sales  or  cash  advance  draft  you  sign  or  a  credit  or 
other slip may contain different terms. 

22.  ELECTRONIC  ADVANCES  OR  PURCHASES: 

If  automated 

teller 
machines  or  other  electronic  devices  are  available  while  this  agreement 
remains in effect which make it possible for you to obtain a cash advance 
by  use  of  your  card  in  such  a  machine,  or  to  make  a  purchase  from  a 
merchant  that  uses  the  card  in  an  electronic  terminal  that  accesses  the 
VISA  system,  we  will 
furnish  you  with  a  secret  PERSONAL 
IDENTIFICATION  NUMBER  (PIN).  You  agree  to  keep  the  PIN  secret. 
You also agree that you won’t write the PIN on the card or anything you 
keep  with  the  card.  Your  use  of  the  PIN,  together  with  your  card,  in 
getting a cash advance or making a purchase is agreed to constitute your 
signature for purposes of such transaction. 

23.  PLAN MERCHANT DISPUTES: We are not responsible for the refusal of 
any  merchant  or  financial  institution  to  honor  your  card.  Except  as 
provided  in  “Your  Billing  Rights”  at  the  end  of  this  agreement,  you 
promise to pay what you owe us under this loan plan even if you have a 
dispute with a merchant who honored your card. 

24.  RENEWAL:  Cards  are  issued  with  an  expiration  date  and  are  renewed 
for a pre-determined period.  We have the right, on written notice, not 
to renew your card for any reason.  

If  you  have  agreed 

25.  CHANGE OF ADDRESS: If you move, you agree to notify us of your new 
address. 
to  receive  your  monthly  statement 
electronically,  you  agree  to  notify  us  of  any  change  in  your  e-mail 
address. Otherwise we may send monthly periodic statements and other 
notices  to  you  at  the  address  shown  for  you  in  our  records.  On  a  joint 
account, we will send statements and notices to only one of you. Unless 
we  notify  you  otherwise,  you  agree  to  send  notices  to  us  at  P.O.  Box 
7850, Ann Arbor, Michigan 48107. 

26.  CANCELLATION:  The  cards  are  our  property.  You  may  cancel  this 
agreement  at  any  time  by  giving  us  written  notice  and  returning  the 
card(s)  cut  in  half  to  us.  We  can  reduce  your  credit  limit  or  cancel  this 
agreement  for  good  cause,  including  your  breach  of  this  agreement,  or 
our adverse redetermination of your creditworthiness. Cancellation by you 
or by us does not change your obligation to pay us what you then owe us 
under this loan plan. If we cancel, you promise to return the card(s) to us. 
We  will  notify  you  in  writing  if  we  cancel  this  agreement  or  reduce  your 
credit limit. 

27.  RESTRICTION  OF  CREDIT  UNION  SERVICES:  If  this  loan  plan  or  any 
other loans that you have with us are past due, credit union services may 
be restricted.  

28.  DELAY  IN  ENFORCEMENT:  We  can  delay  enforcing  our  rights  under 

this agreement without losing them. 

29.  We  reserve  the  right  to  block  transactions  from  certain  merchants  and 
certain  geographic  regions  due  to  a  high  incidence  of  fraud  from  that 
merchant  or  region.  You  can  obtain  a  list  of  affected  merchants  and 
geographic regions by contacting us. 

The  laws  of  the  State  of  Michigan  govern  this  agreement,  except  to  the 
extent that federal law controls.     

YOUR BILLING RIGHTS:  Keep this Document for Future Use 
This notice informs you about your rights and responsibilities under the 
Fair Credit Billing Act. 

What To Do If You Find A Mistake On Your Statement 
If you think there is an error on your statement, write to us at:  

Credit Card Department  
P.O. Box 7850 
Ann Arbor, MI 48107 

In your letter, give us the following information: 

  Account information: Your name and account number.   
  Dollar Amount: The dollar amount of the suspected error.  
  Description  of  Problem:  If  you  think  there  is  an  error  on  your  bill, 
describe what you believe is wrong and why you believe it is a mistake. 

You must contact us: 

  Within 60 days after the error appeared on your statement. 
  At least 3 business days before an automated payment is scheduled, if 

you want to stop payment on the amount you think is wrong. 

You must notify us of any potential errors in writing.  If you call us, we are not 
required to investigate any potential errors and you may be required to pay the 
amount in question. 

What Will Happen After We Receive Your Letter 
When we receive your letter, we must do two things: 

(1)  Within  30  days  after  receiving  your  letter,  we  must  tell  you  that  we 
received your letter. We will also tell you if we have already corrected 
the error. 

(2)  Within 90 days of receiving your letter, we must either correct the error 

or explain to you why we believe the bill is correct. 

 
 
 
  
     
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
While we investigate whether or not there has been an error: 

  We  cannot  try  to  collect  the  amount  in  question,  or  report  you  as 

delinquent on that amount. 

  The  charge  in  question  may  remain  on  your  statement,  and  we  may 

continue to charge you interest on that amount. 

  While you do not have to pay the amount in question, you are responsible 

for the remainder of your balance. 

  We can apply any unpaid amount against your credit limit. 

After we finish our investigation, one of two things will happen: 

  If we made a mistake:  You will not have to pay the amount in question or 

any interest or other fees related to that amount. 

  If  we  do  not  believe  there  was  a  mistake:    You  will  have  to  pay  the 
amount  in  questions,  along  with  applicable  interest  and  fees.    We  will 
send  you  a  statement  of  the  amount  you  owe  and  the  date  payment  is 
due.  We may then report you as delinquent if you do not pay the amount 
we think you owe. 

If you receive our explanation but still believe your bill is wrong, you must write 
to  us  within  10  days  telling  us  that  you  still  refuse  to  pay.  If  you  do  so,  we 
cannot report you as delinquent without also reporting that you are questioning 
your  bill.  We  must  tell  you  the  name  of  anyone  to  whom  we  reported  you  as 
delinquent,  and  we  must  let  those  organizations  know  when  the  matter  has 
been settled between us. 

If  we  do  not  follow  all  of  the  rules  above,  you  do  not  have  to  pay  the  first 
$50.00 of the amount in question, even if your bill is correct. 

Your Rights If You Are Dissatisfied With Your Credit Card Purchases 
If you are dissatisfied with the goods or services that you have purchased with 
your credit card and you have tried in good faith to correct the problem with the 
merchant, you may have the right not to pay the remaining amount due on the 
purchase. 

To use this right, all of the following must be true: 

1. The  purchase  must  have  been  made  in  your  home  state  or  within  100 
miles of your current mailing address, and the purchase price must have 
been  more  than  $50.    (Note:  Neither  of  these  are  necessary  if  your 
purchase was based on an advertisement we mailed to you, or if we own 
the company that sold you the goods or services.) 

2. You must have used your credit card for the purchase.  Purchases made 
with  cash  advances  from  an  ATM  or  with  a  check  that  accesses  your 
credit card account do not qualify. 

3. You must not yet have fully paid for the purchase. 

If  all  of  the  criteria  above  are  met  and  you  are  still  dissatisfied  with  the 
purchase, contact us in writing at: 

Credit Card Department  
P.O. Box 7850 
Ann Arbor, MI 48107 

While  we  investigate,  the  same  rules  apply  to  the  disputed  amount  as 
discussed  above.    After  we  finish  our  investigation,  we  will  tell  you  our 
decision.  At that point, if we think you owe an amount and you do not pay, we 
may report you as delinquent. 

Form 820 (10/12)