Issued by Emprise Bank, Member FDIC, pursuant to a license from Mastercard. Serviced by Splitit.

This Splitit Card Cardholder Agreement (“Agreement”), together with the Pricing Schedule and any future amendments, governs the use of your Splitit Card (“Card”) and the related credit account (“Account”). By accepting this Agreement, or by using your Account, you agree to be bound by all of its terms. Please read it carefully and retain a copy for your records.

The Card is issued by Emprise Bank, Member FDIC (“Bank”), pursuant to a license from Mastercard. As used in this Agreement, “we,” “us,” and “our” mean the Bank and its successors and assigns. The words “you” and “your” mean the person who applied for and was approved for this Account. Splitit serves as servicer of your Account on the Bank’s behalf.

The following terms are used throughout this Agreement:

• Account means the open-end credit account established under this Agreement.
• Agreement means this Cardholder Agreement, including the Pricing Schedule and any future amendments.
• Billing Cycle means the approximately 28-day period between statement closing dates.
• Business Day means any day other than a Saturday, Sunday, or federal banking holiday.
• Card means the physical or virtual Mastercard card issued to you under this Agreement.
• Credit Limit means the maximum amount of credit available on your Account, as shown on each billing statement.
• Default means any of the events listed in Section 6.1.
• Foreign Transaction means any transaction processed in a currency other than U.S. dollars, or processed outside the United States.
• Minimum Payment Due means the minimum amount you must pay each Billing Cycle, calculated as described in Section 4.
• Non-Plan Purchase means a purchase that is not converted to a Plan, is not eligible for a Plan, or for which you opt out of a Plan, and is due in full each Billing Cycle.
• Past-Due Amount means any portion of a prior Minimum Payment Due that you did not pay by its Payment Due Date.
• Payment Due Date means the date shown on your statement by which we must receive at least the Minimum Payment Due.
• Plan means a fixed-payment repayment plan you create for an eligible purchase, as described in Section 3.
• Plan Fee means the monthly fixed fee charged each Billing Cycle that you owe a balance on a Plan, as disclosed in the Pricing Schedule.
• Pricing Schedule means the disclosure of interest rates, fees, and other pricing terms provided in your account-opening materials and forming part of this Agreement.
• Returned Payment means any payment you make to us that is rejected, dishonored, or returned unpaid by your financial institution for any reason, including non-sufficient funds, a closed account, or a stop-payment instruction.
• Servicer means Splitit, which services your Account on the Bank’s behalf.
• Statement means the periodic billing statement we provide for each Billing Cycle.
• Statement Balance means the total amount you owe at the close of a Billing Cycle.

2.1  Acceptance of This Agreement

You accept this Agreement if you do not close your Account within 30 days of receiving your Card, or when you first use your Account or Card. Your use of the Card constitutes your consent to be bound by the terms of this Agreement.

2.2  Permitted Use

You may use your Card to make purchases anywhere Mastercard is accepted, for personal, family, or household purposes only. You may not use your Card for business or commercial purposes, illegal transactions, or any transaction we believe to be fraudulent or high-risk including gambling, peer-to-peer transfers, cryptocurrency and other cash-equivalent transactions. We reserve the right to decline any transaction at any time and for any reason, without liability to you.

2.3  Features Not Offered on This Account

This Account does not offer the following features:

• Cash advances or ATM withdrawals
• Balance transfers from other accounts
• Convenience checks or access checks
• Overdraft protection transfers
• Joint accounts or authorized users

2.4 Promise to Pay 

You promise to pay us all amounts due on your Account. This includes amounts where you did not sign a purchase slip or other documents for the transaction. We will treat transactions made without presenting your actual Card (such as for mail, telephone, Internet, or mobile device purchases) the same as if you used the Card in person. If you let someone else use the Account or Card, you are responsible for all charges made by that person, even if that person’s use exceeds their authority to use your Account or Card, whether or not you have notified us that the person will be using your Account. 

2.5  Refusal to Honor Your Account

We may decline to authorize, limit, or restrict any transaction at any time, for any reason, at our sole discretion. This includes the right to restrict transactions based on merchant type, goods or services involved, transaction category, or our determination that a transaction is not for personal consumer use. We may also limit the type, number, and dollar amount of transactions, as well as the merchants or terminals where your Card or Account may be used, even if you have sufficient available credit. These limits and restrictions may change at any time without notice.

We are not responsible for any losses you incur if we decline to authorize a transaction, or if any merchant, terminal, or other third party refuses to accept your Card or Account number or process a requested transaction for any reason. We are not liable for any losses that may result when our services are unavailable due to reasons beyond our control, subject to applicable law.

2.6  Foreign Transactions

If you make a purchase in a foreign currency, Mastercard will convert it to U.S. dollars using the exchange rate in effect on the processing date. The currency conversion rate in effect on the processing date may differ from the rate in effect on the transaction date or posting date. We will also charge a Foreign Transaction Fee as disclosed in the Pricing Schedule. 

2.7  Mobile Wallets and Virtual Card

A virtual Card is issued upon approval and is available immediately in the Account app before your physical Card arrives. Your Card may also be used with supported mobile wallets, including Apple Pay, Google Pay, and Samsung Pay. These applications are subject to their own terms, which you should review carefully. Transactions made through them are governed by this Agreement. If your Account information is accessible on your mobile device, you must safeguard that device as carefully as you would your Card.

2.8  Recurring Transactions

If you have authorized a merchant to charge your Card on a recurring basis, you are responsible for keeping that authorization current when your Card number or expiration date changes. We may (but are not obligated to) participate in applicable card-updater programs and may share updated card credentials with merchants who store your Card on file. It is your responsibility to contact the merchant if you want to cancel automatic billing.

2.9 Promotions. 

From time to time, we may offer you temporary, promotional terms related to certain transactions, such as promotional Plan Fee offers. Promotional terms may be subject to additional terms and conditions. When a promotional period expires, the promotional terms end, and you will continue to be charged according to the fees that otherwise apply to your Account.

2.10  Merchant Credits and Refunds

If you receive a merchant refund or any other credit for merchandise or services purchased under a Plan, or any other credit to your Account, we may apply that refund or credit in the manner we choose. A merchant refund or other credit may not pay off the Plan (including Plan Fees) that was created when the merchandise or services were purchased. Any Plan Fees that have already been paid are non-refundable. 

3.1  Plans

Plans allow you to repay an eligible purchase in substantially equal monthly payments over a fixed term of 3, 6, or 12 months. A Plan begins in the Billing Cycle after the purchase posts to your Account, with the first monthly payment due at that time. Each monthly payment includes a portion of the original purchase amount plus a Plan Fee (described in Section 3.3 and the Pricing Schedule). The monthly Plan payment is added to your Minimum Payment Due each month the Plan remains outstanding.

3.2  Plan Eligibility

To be eligible for a Plan, a purchase must meet the following criteria:

• Minimum purchase amount: $50.00
• Term options: 3, 6, or 12 monthly Billing Cycles
• Enrollment window: Except for purchases that are automatically enrolled in a Plan as described below, you must elect a Plan before the end of the Billing Cycle in which the purchase posts to your Account.

Automatic enrollment – default threshold of $300 or more. By default, purchases of $300 or more that post to your Account during a Billing Cycle will automatically be enrolled in a Plan to be repaid over 3 Billing Cycles beginning with the Billing Cycle after the purchase posts. You may change this default threshold at any time in the Account app (see “Changing Your Plan Preferences” below)  Before the end of the billing cycle in which the purchase posts, you may log in to the Account app to change the Plan to a 6 or 12 Billing Cycle repayment period, or opt out of the Plan entirely. If you opt out, the purchase will be treated as a Non-Plan Purchase and will be due in full on your next statement.

Changing Your Plan Preferences. You may change your default Plan preferences at any time through the Account app. Specifically, you may:

• Change the auto-enrollment threshold — set a different minimum purchase amount above which purchases are automatically enrolled in a Plan. The default threshold is $300, but you may set this threshold to any amount between $50 and $1,000.
• Change the default repayment term — select a different default term (3, 6, or 12 Billing Cycles) for automatically enrolled purchases. The default term is 3 Billing Cycles.

Any changes to your preferences apply to purchases that post to your Account after the change is made. Purchases already enrolled in a Plan are not affected.

3.3  Plan Fee

Each Plan is subject to a monthly Plan Fee charged every Billing Cycle in which you owe a balance on that Plan. The Plan Fee is calculated as a fixed percentage of the original purchase amount placed in the Plan, as disclosed in the Pricing Schedule. The Plan Fee continues to be charged each month until the Plan balance is paid in full.

3.4  Prepayment

You may pay off any Plan in full at any time without penalty. If you pay a Plan in full, no further monthly Plan Fees will be charged for that Plan.

3.5  Modification and Reversal

You may modify or cancel a Plan at any time before the end of the Billing Cycle in which the purchase posts. During this window, you may change the repayment term or convert the Plan back to a Non-Plan Purchase. If you convert a Plan to a Non-Plan Purchase during this window, no Plan Fee will be charged. After the Billing Cycle closes, Plans cannot be modified or cancelled.

3.6  Non-Plan Purchases.

Purchases of less than $50 are ineligible for a Plan. For these purchases, as well as any purchase for which you do not create a Plan or opt out of a Plan, the purchase will be due and payable upon receipt of the periodic statement and must be paid no later than 25 days after receipt of such statement.

4.1 Statements and Billing Cycles.

We generally will send or make available to you one Statement for your Account at the end of each Billing Cycle. The Statement will show the activity on your Card and Account during the Billing Cycle and will tell you the New Balance, the Minimum Payment Due, and your Payment Due Date (which date is at least 25 days after the Statement closing date). All transactions that post to your Account after the closing date will appear on your next Statement. Please review each Statement carefully. Preservation of your rights under federal law regarding resolution of billing errors depends upon your timely recognition of potential errors, as explained below in the “Your Billing Rights” section of this Agreement. Under certain circumstances, the law may not require us to send or make available to you a Statement, or may prohibit us from doing so. 

4.2  Minimum Payment Due

Each Billing Cycle, you must pay at least the Minimum Payment Due shown on your Statement by its Payment Due Date. The amount of your Minimum Payment Due will be the sum of: all new charges (excluding Plan payments); the monthly payment for each active Plan; any fees assessed that Billing Cycle; and any amount past due. In addition to the minimum payment, you may pay all or part of the total balance on your Account. Generally, credits to your Account, such as those generated by merchant refunds, are not treated as payments and will not reduce your Minimum Payment Due.

4.3  Prepayment.

You may pay all or any part of your total outstanding Account balance at any time without a prepayment penalty. If you overpay, or if there is a credit balance on your Account, we will not pay interest on such amounts. Paying more than the Minimum Payment Due in one Billing Cycle will not relieve you of the obligation to pay the entire Minimum Payment Due in any subsequent Billing Cycle.

4.4  How to Pay

We accept payments only by ACH transfer from a U.S. bank account. You may set up one-time payments or autopay through the Account app or website. All payments must be made in U.S. dollars. We may reject and return any payment that creates or adds to a credit balance on your Account.

4.5  How Payments Are Applied

We may apply payments and credits at our discretion, including in the manner most favorable or convenient to us, subject to applicable law.

In each Billing Cycle, we generally apply any amount you pay above the Minimum Payment Due first to your oldest active Plan first, then to each subsequent Plan from oldest to newest, based on the date we credit your payment.

4.6  Returned Payments

If your payment is returned unpaid for any reason, we may charge you a Returned Payment Fee, even if the payment is honored after we resubmit it. See your Pricing Schedule for fee amount. This fee will never exceed the Minimum Payment Due that was due immediately prior to the date on which the payment was returned to us. We may retry the failed ACH debit up to two additional times within 5 Business Days of the original failure. 

4.7  Available Credit

Your available credit may be increased by the amount of your payment within a reasonable time after that payment is received. We may delay the change to your available credit until we confirm that your payment has cleared. This may happen even if we credit your payment to your Account. 

4.8  Conditional or Restricted Endorsement Payments

If you send a payment marked “paid in full” or with any other restrictive endorsement, we may accept the payment without waiving our right to collect any remaining amount you owe.

We will assign a Credit Limit to your Account. Your Credit Limit is disclosed in your account-opening materials, appears on each billing statement, and is available in the Account app. We may increase or decrease your Credit Limit at any time, with or without prior notice, subject to applicable law. You may also request a credit limit increase through the Account app or by calling customer service. We may, at our discretion, authorize transactions that cause your balance to exceed your Credit Limit. There is no over-limit fee. If your balance exceeds your Credit Limit, you must bring it below your Credit Limit before we will authorize new purchases.

6.1 Events of Default

You will be in default under this Card Agreement, to the extent permitted under applicable law, if: (1) you do not pay at least the Minimum Payment Due by the Payment Due Date; (2) a payment made to your Account is not honored by your financial institution or cannot be processed; (3) we determine you made a false or misleading statement to us or otherwise attempted to defraud us; (4) you default under another agreement you have with us or an affiliate; (5) you die or are declared legally incompetent or incapacitated; (6) you file or become subject to a bankruptcy or insolvency proceeding; (7) you permanently relocate outside of the U.S.; (8) you fail to abide by any other term of this Card Agreement; or (9) we have reasonable grounds to believe you are unable or unwilling to repay amounts owed.

6.2  Consequences of Default

If you are in default under this Agreement, we may take any of the following actions, to the extent permitted under applicable law, including any applicable notice requirement: (1) continue to charge you fees as set forth in this Agreement; (2) lower your Credit Limit; (3) file a lawsuit against you or pursue another action not prohibited by law; (4) declare the entire balance of your Account immediately due and payable at once without notice or demand; (5) suspend, restrict, or close your Card and Account and/or terminate this Card Agreement without liability to us; (6) report your Account status to consumer reporting agencies; and/or (7) exercise all other rights and remedies available to us under applicable law. In the event of your default, if we refer your Account to a collection agency or attorney, you agree to pay our reasonable collection costs, including attorneys’ fees and court costs, to the extent permitted by applicable law.

You may close your Account at any time by calling customer service or through the Account app. We may also close, suspend, or restrict your Account at any time, with or without cause, subject to applicable law. Your obligations under this Agreement continue even after the Account is closed or suspended, and you must pay us all amounts you owe on the Account, even if they post to your Account after it is closed or suspended. You must destroy all Cards when the Account is closed.

8.1  Notify Us Immediately

If your Card is lost, stolen, or you suspect an unauthorized transaction has occurred, notify us at once by calling customer service, through the Account app, or at [WEB ADDRESS]. Prompt notice limits your liability.

8.2  Your Liability

Under Mastercard’s Zero Liability Policy, you are not responsible for unauthorized transactions, provided you have used reasonable care to protect your Card and have promptly reported any loss or theft. If the conditions for Zero Liability are not satisfied (for example, in cases of gross negligence), your maximum liability under federal law is $50.

8.3  Fraud Monitoring

We may suspend or restrict your Account at any time if we suspect fraud or unauthorized activity. We will attempt to notify you before or promptly after taking such action.

9.1 Contacting You. To the extent permitted by applicable law, you authorize us and each of our affiliates, agents, service providers, contractors, and successors, to contact you to service or maintain your Account. You agree that these contacts are not unsolicited for purposes of state or federal law. You further agree that we, our affiliates, agents, service providers, contractors, and successors may: (1) contact you in any way, including mail, email, calls, and texts, including a mobile, wireless, or similar device, and using automated telephone equipment or prerecorded messages; (2) contact you at any number that you have given us, any number we have for you in our records, and any number from which you call us, including your cellular or other wireless device, even if that number is a wireless, cellular, or mobile number, is converted to a mobile/wireless number, or connects to any type of mobile/wireless device, and even if such telephone number is currently listed on a Do Not Call Registry; and (3) contact you at any email address you provide to us or any of our affiliates, agents, service providers, contractors, successors, or any other person or company that provides any services in connection with this Card Agreement. We may monitor, tape, or electronically record our telephone calls with you, including any calls with our customer service department, collections department, and any of our agents or service providers. For the avoidance of doubt, you agree you will accept calls from us regarding your Account. You understand these calls could be automatically dialed and a recorded message may be played. 

9.2  Maintaining Your Information. You must notify us within 15 days of any change to your name, mailing or email address, or telephone number, and you may update your information through the Account app or by contacting customer service. We may ask you for additional documents and to verify any changes to information you have provided us. We may suspend, restrict, or close your Account if we cannot verify your information or if you do not provide it as requested.

You authorize us to obtain consumer credit reports about you in connection with opening, reviewing, maintaining, and collecting on your Account, and for any other purpose permitted by law. We report your Account information to credit reporting agencies each month. Late payments, missed payments, returned payments, or other defaults may be reflected in your credit report. If you believe we have reported inaccurate information, you may contact the relevant consumer reporting agency directly or write to us at Splitit, 211 Perimeter Center Parkway, Suite 240, Atlanta, GA 30346.

11.1  Pre-Dispute Notice Required

Before either party may begin arbitration, the party with the claim must send the other a written Claim Notice and attempt to resolve the dispute in good faith for at least 30 days. The Claim Notice must include the claimant’s name, Account number, a description of the dispute, and the relief sought. Send Claim Notices to us at: [NOTICE ADDRESS]. This requirement does not apply to claims for emergency injunctive relief.

11.2  Agreement to Arbitrate

If a dispute is not resolved through the pre-dispute notice process, either party may elect binding arbitration. You and we agree that any claim, dispute, or controversy arising out of or relating to this Agreement, your Account, or our relationship (including disputes about the validity or enforceability of this Agreement, other than disputes about the validity of this arbitration provision itself) will be resolved by binding arbitration rather than in court, except as described below.

“Claim” has the broadest possible meaning and includes initial claims, counterclaims, cross-claims, and third-party claims, whether based on contract, tort, statute, regulation, ordinance, or any other legal theory.

11.3  Class Action Waiver

YOU AND WE EACH AGREE TO BRING CLAIMS AGAINST THE OTHER ONLY ON AN INDIVIDUAL BASIS. NEITHER PARTY MAY PARTICIPATE IN ANY CLASS, CONSOLIDATED, OR REPRESENTATIVE ACTION OR PROCEEDING. THE ARBITRATOR MAY NOT AWARD CLASS-WIDE RELIEF.

11.4  Jury Trial Waiver

TO THE FULLEST EXTENT PERMITTED BY LAW, YOU AND WE WAIVE THE RIGHT TO A JURY TRIAL FOR ANY DISPUTE THAT PROCEEDS IN COURT RATHER THAN ARBITRATION.

11.5  Small Claims Court

Either party may bring an individual claim in small claims court (or its equivalent) without being subject to arbitration, provided the claim qualifies for that court. If such a claim is transferred, removed, or appealed to a different court, it becomes subject to this arbitration provision.

11.6  Arbitration Administrator and Rules

Arbitration will be administered by the American Arbitration Association (AAA) under its Consumer Arbitration Rules, or by JAMS under its Consumer Minimum Standards, as modified by this Agreement. The Federal Arbitration Act governs this Section. A single arbitrator shall be appointed who is a practicing attorney or retired judge with at least 10 years of relevant experience. Any in-person hearing will take place at a location reasonably convenient to you.

We will pay all filing, administrative, and arbitrator fees if you act in good faith and cannot obtain a waiver of such fees. Each party is otherwise responsible for its own attorneys’ fees and costs, unless applicable law or the arbitrator’s award provides otherwise.

11.7  Right to Opt Out

You may opt out of this arbitration provision by sending a signed written notice to [NOTICE ADDRESS] within 30 days after your Account is opened. Your notice must include your name, address, Account number, and a statement that you opt out of arbitration. Opting out will not affect any other term of this Agreement.

11.8  Confidentiality

All arbitration proceedings, including filings, hearings, decisions, and awards, are confidential. Neither party may disclose them except as required by law or to enforce an arbitration award.

11.9  Survival

This arbitration provision survives termination of your Account, any bankruptcy, and any assignment or transfer of your Account. If any part of this Section (other than the class action waiver in Section 11.3) is found invalid or unenforceable, the remaining provisions remain in force.

Federal law provides important protections to members of the Armed Forces and their dependents relating to extensions of consumer credit. In general, the cost of consumer credit to a member of the Armed Forces and his or her dependent may not exceed an annual percentage rate of 36 percent. This rate must include, as applicable to the credit transaction or account: the costs associated with credit insurance premiums; fees for ancillary products sold in connection with the credit transaction; any applicable application fee (other than certain application fees for specified credit transactions or accounts); and any participation fee charged (other than certain participation fees for a credit card account).

If you are a Covered Borrower under the Military Lending Act, the arbitration provision in Section 11 and the jury trial waiver in Section 11.4 do not apply to you. To hear important disclosures and payment information orally, call [MLA DISCLOSURE PHONE NUMBER].

We may change this Agreement at any time, including rates, fees, and other terms. We will give you advance written notice and a right to reject the change as required by applicable law, including the CARD Act. If you reject a change, we may close your Account, but you may continue to pay your existing balance under the prior terms.

14.1  Governing Law

This Agreement is governed by federal law and, to the extent state law applies, the laws of [BANK PARTNER STATE], without regard to conflict-of-law principles.

14.2  Assignment

We may sell, assign, or transfer your Account or any Account balance at any time, without prior notice to you. You may not assign your obligations under this Agreement.

14.3  Privacy

Our collection and use of your personal information is governed by the Splitit Privacy Notice, provided at account opening and annually thereafter, as required by applicable law.

14.4  Severability

If any provision of this Agreement (other than the class action waiver in Section 11.3) is found invalid or unenforceable, it will be modified to the minimum extent necessary to make it enforceable. The remaining provisions of this Agreement continue in full force and effect.

14.5  No Waiver; No Oral Modification

Our failure to enforce any provision on any occasion is not a waiver of that provision. This Agreement may not be modified orally. All amendments must be in writing as provided in Section 15.

14.6  Entire Agreement

This Agreement and the Pricing Schedule constitute the entire agreement between you and us regarding your Account. They supersede all prior written and oral statements.

14.7  Inadvertent Overcharges

It is not our intention to charge any fee or other amount in excess of that permitted by applicable law or this Agreement. If any such excess amount is charged, it will be credited to your Account or refunded to you.

This notice tells you about your rights and our 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:

Splitit Billing Disputes, [BILLING DISPUTE ADDRESS]

You may also submit a dispute electronically through the Account app.

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: 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. You may call us, but if you do we are not required to investigate and you may have to pay the amount in question.

What Will Happen After We Receive Your Letter

When we receive your letter, we must do two things:

• Within 30 days of receiving your letter, we must tell you that we received your letter. We will also tell you if we have already corrected the error.
• Within 90 days of receiving your letter, we must either correct the error or explain why we believe the statement is correct.

While we investigate:

• 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 fees 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 fees related to that amount.
• If we do not believe there was a mistake: You will have to pay the amount in question, along with applicable 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.

If we do not follow all of the rules above, you do not have to pay the first $50 of the amount you 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:

• 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 is 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.)
• You must have used your credit card for the purchase.
• You must not yet have fully paid for the purchase.

If all criteria are met and you are still dissatisfied, contact us in writing at:

Splitit Billing Disputes, [BILLING DISPUTE ADDRESS]

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