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Notices and letters

Every page in this section, each sourced to IRS.gov or the law.

• IRS Notice CP14: Your First Bill and What Comes Next
  CP14 is the first notice the IRS sends when you owe after filing. What the figures mean, the date printed on it, and what follows.
• IRS Notices CP501 and CP503
  CP501 and CP503 are reminders that a balance is unpaid. Neither is a levy notice, but each moves you one step closer to one.
• IRS Notice CP504: Intent to Levy and What It Can Take
  CP504 says the IRS intends to levy your state tax refund and may file a lien. It is not yet the final notice before wages or bank accounts.
• IRS LT11 and Letter 1058
  LT11 and Letter 1058 are the final notice before the IRS can levy wages, bank accounts or other property.
• IRS Notice CP2000: Unreported Income and How to Respond
  CP2000 is a proposed change, not a bill, sent when income reported to the IRS does not match your return. How to agree, disagree, or partly agree.
• IRS Notice CP523: Payment Plan About to Be Terminated
  CP523 means you missed a payment or a new balance broke your installment agreement. The deadline to fix it and what happens if it terminates.
• IRS Notices CP90 and CP297
  CP90 and CP297 are final levy notices with Collection Due Process rights, sent when the IRS intends to levy federal payments such as Social Security.
• IRS Notices and Letters Explained
  The sequence of IRS collection notices, what each one allows the IRS to do, and the response deadline on each, in one table.
• IRS Notice CP508C: Passport Certification for Tax Debt
  CP508C says your tax debt was certified by the IRS as seriously delinquent to the State Department under IRC 7345.
• IRS Notices CP71, CP71C and CP71D: Unpaid Balance Reminders
  CP71, CP71C and CP71D remind you of an unpaid IRS balance and explain passport rules. What each says, what can follow, and the free ways to respond.
• IRS Notices CP11 and CP12: Math Error Changes to Your Return
  CP11 and CP12 mean the IRS corrected a mistake on your return. CP11 says you owe more; CP12 changes a refund. How to agree, disagree and the 60-day rule.
• IRS Notice CP521: Your Monthly Payment Plan Reminder
  CP521 is the IRS reminder that a monthly installment agreement payment is due.
• IRS Notice LT16: Unpaid Taxes or Missing Returns
  LT16 means the IRS is trying to collect unpaid tax or is missing returns from you.
• IRS Letter 3172: Tax Lien Filed and Your Hearing Right
  Letter 3172 says the IRS filed a Notice of Federal Tax Lien. Under IRC 6320 you can ask for a hearing by the date on the letter.
• IRS Letter 1153: Proposed Trust Fund Recovery Penalty
  Letter 1153 proposes a personal Trust Fund Recovery Penalty under IRC 6672 for unpaid payroll taxes. Who it targets, the appeal window and what follows.
• IRS Notice CP3219A: Notice of Deficiency and Tax Court
  CP3219A is a notice of deficiency under IRC 6212. You have 90 days (150 if outside the U.S.) to petition the Tax Court. What it means and how to reply.
• IRS Letter 950: The 30-Day Letter After an Audit
  Letter 950 sends the audit report and gives you 30 days to accept the changes or ask the IRS Independent Office of Appeals to review them. What comes next.
• IRS Letters 4883C and 5071C: Verify Your Identity and Return
  Letters 4883C and 5071C ask you to verify your identity before the IRS processes a return filed under your SSN or ITIN.