IRS Notice Library

Understand Any IRS Letter or Notice

Find your notice code and get clear explanations, deadlines, and next steps.

Find the notice code in the upper right corner of your IRS letter

Notices with CDP Hearing Rights

These notices grant Collection Due Process (CDP) rights. You have 30 days to request a hearing that stops IRS collection action.

30-day deadline to file Form 12153Missing this deadline = IRS can levy without further notice

Browse by Category

Showing 27 notices

CP14

High - 21-30 days to respond

Balance Due Notice

Initial notice that you owe taxes. This is your first bill from the IRS.

Deadline: 21 days
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CP501

High - 21-30 days to respond

First Reminder - You Have an Unpaid Balance

First reminder that your tax balance remains unpaid.

Deadline: 30 days
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CP503

High - 21-30 days to respond

Second Reminder - Immediate Action Required

Second reminder that your tax balance remains unpaid. Immediate attention needed.

Deadline: 30 days
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CP504

Critical - Immediate action required

Notice of Intent to Levy - Urgent

The IRS intends to levy your state tax refund and may take other collection action.

Deadline: 30 days
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LT11

CDP
Critical - Immediate action required

Final Notice of Intent to Levy and Your Right to a Hearing

FINAL WARNING. The IRS will begin seizing your assets in 30 days unless you respond.

Deadline: 30 days(CDP deadline)
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CP90

CDP
Critical - Immediate action required

Final Notice of Intent to Levy and Notice of Your Right to a Hearing

FINAL WARNING. Same as LT11 - the IRS will levy your property unless you respond in 30 days.

Deadline: 30 days(CDP deadline)
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Letter 1058

CDP
Critical - Immediate action required

Final Notice of Intent to Levy (Business)

Final notice before levy for business taxes. Grants CDP hearing rights.

Deadline: 30 days(CDP deadline)
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LT16

Critical - Immediate action required

Urgent - We Intend to Levy

Urgent notice requesting contact before levy. This is the last chance before final notice.

Deadline: 21 days
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LT38

Medium - 30-60 days to respond

Notice of Collection Activity Resumption

IRS is resuming collection activities after the COVID-19 pause.

Deadline: 60 days
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CP11

High - 21-30 days to respond

Changes Made to Your Return - You Owe Additional Tax

The IRS corrected an error on your return, and you now owe additional tax.

Deadline: 30 days
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CP12

Low - Informational

Changes Made to Your Return - Your Refund Changed

The IRS corrected an error on your return, and your refund amount has changed.

Deadline: 60 days
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CP22A

Medium - 30-60 days to respond

Changes to Your Return - From Taxpayer Request

Changes were made to your return based on your request, and you may owe additional tax.

Deadline: 30 days
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CP2000

High - 21-30 days to respond

Notice of Underreported Income

The IRS received information that does not match what you reported on your tax return.

Deadline: 30 days
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Letter 525

High - 21-30 days to respond

30-Day Letter - Examination Changes Proposed

Proposed changes from an IRS examination. You have 30 days to respond.

Deadline: 30 days
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Letter 3219

Critical - Immediate action required

Notice of Deficiency (90-Day Letter)

Statutory notice of deficiency. You have 90 days to petition Tax Court or the tax will be assessed.

Deadline: 90 days
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CP3219A

Critical - Immediate action required

Notice of Deficiency (AUR)

Statutory Notice of Deficiency from underreported income. 90 days to petition Tax Court.

Deadline: 90 days
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5071C

High - 21-30 days to respond

Identity Verification - Online or Phone

The IRS needs to verify your identity before processing your tax return.

Deadline: 30 days
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4883C

High - 21-30 days to respond

Identity Verification - Phone Only

The IRS needs to verify your identity by phone before processing your return.

Deadline: 30 days
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5747C

High - 21-30 days to respond

Identity Verification - In Person

You must verify your identity in person at an IRS Taxpayer Assistance Center.

Deadline: 30 days
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CP521

High - 21-30 days to respond

Installment Agreement Reminder - Payment Due

Reminder that your installment agreement payment is due.

Deadline: 14 days
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CP523

Critical - Immediate action required

Intent to Terminate Installment Agreement - Default

Your installment agreement is in default and will be terminated unless you act immediately.

Deadline: 30 days
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CP161

High - 21-30 days to respond

Balance Due on Business Account

Your business has an unpaid balance due for employment or other business taxes.

Deadline: 10 days
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CP297

Critical - Immediate action required

Notice of Intent to Levy - Business

The IRS intends to levy your business assets for unpaid taxes.

Deadline: 30 days
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CP59

High - 21-30 days to respond

Reminder - We Have No Record of Your Tax Return

The IRS has no record of you filing a required tax return.

Deadline: 30 days
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LT39

High - 21-30 days to respond

Reminder - Unfiled Tax Returns

You have one or more unfiled tax returns. File them to avoid penalties.

Deadline: 30 days
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CP49

Low - Informational

Refund Applied to Your Other Tax Debt

Your refund was applied to a tax debt you owe from another year.

Deadline: 60 days
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CP53

Medium - 30-60 days to respond

Refund Delayed - More Information Needed

Your refund is delayed because the IRS needs additional information.

Deadline: 30 days
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How to Respond to an IRS Notice

1

Read the entire notice carefully

Note the notice number, date, and deadline for response.

2

Compare with your records

Check your tax return, W-2s, 1099s, and payment records.

3

Respond by the deadline

Even if you cannot pay, respond before the deadline.

4

Keep copies of everything

Save copies of your response and certified mail receipts.

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