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.
Browse by Category
Showing 27 notices
CP14
Balance Due Notice
Initial notice that you owe taxes. This is your first bill from the IRS.
CP501
First Reminder - You Have an Unpaid Balance
First reminder that your tax balance remains unpaid.
CP503
Second Reminder - Immediate Action Required
Second reminder that your tax balance remains unpaid. Immediate attention needed.
CP504
Notice of Intent to Levy - Urgent
The IRS intends to levy your state tax refund and may take other collection action.
LT11
CDPFinal 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.
CP90
CDPFinal 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.
Letter 1058
CDPFinal Notice of Intent to Levy (Business)
Final notice before levy for business taxes. Grants CDP hearing rights.
LT16
Urgent - We Intend to Levy
Urgent notice requesting contact before levy. This is the last chance before final notice.
LT38
Notice of Collection Activity Resumption
IRS is resuming collection activities after the COVID-19 pause.
CP11
Changes Made to Your Return - You Owe Additional Tax
The IRS corrected an error on your return, and you now owe additional tax.
CP12
Changes Made to Your Return - Your Refund Changed
The IRS corrected an error on your return, and your refund amount has changed.
CP22A
Changes to Your Return - From Taxpayer Request
Changes were made to your return based on your request, and you may owe additional tax.
CP2000
Notice of Underreported Income
The IRS received information that does not match what you reported on your tax return.
Letter 525
30-Day Letter - Examination Changes Proposed
Proposed changes from an IRS examination. You have 30 days to respond.
Letter 3219
Notice of Deficiency (90-Day Letter)
Statutory notice of deficiency. You have 90 days to petition Tax Court or the tax will be assessed.
CP3219A
Notice of Deficiency (AUR)
Statutory Notice of Deficiency from underreported income. 90 days to petition Tax Court.
5071C
Identity Verification - Online or Phone
The IRS needs to verify your identity before processing your tax return.
4883C
Identity Verification - Phone Only
The IRS needs to verify your identity by phone before processing your return.
5747C
Identity Verification - In Person
You must verify your identity in person at an IRS Taxpayer Assistance Center.
CP521
Installment Agreement Reminder - Payment Due
Reminder that your installment agreement payment is due.
CP523
Intent to Terminate Installment Agreement - Default
Your installment agreement is in default and will be terminated unless you act immediately.
CP161
Balance Due on Business Account
Your business has an unpaid balance due for employment or other business taxes.
CP297
Notice of Intent to Levy - Business
The IRS intends to levy your business assets for unpaid taxes.
CP59
Reminder - We Have No Record of Your Tax Return
The IRS has no record of you filing a required tax return.
LT39
Reminder - Unfiled Tax Returns
You have one or more unfiled tax returns. File them to avoid penalties.
CP49
Refund Applied to Your Other Tax Debt
Your refund was applied to a tax debt you owe from another year.
CP53
Refund Delayed - More Information Needed
Your refund is delayed because the IRS needs additional information.
How to Respond to an IRS Notice
Read the entire notice carefully
Note the notice number, date, and deadline for response.
Compare with your records
Check your tax return, W-2s, 1099s, and payment records.
Respond by the deadline
Even if you cannot pay, respond before the deadline.
Keep copies of everything
Save copies of your response and certified mail receipts.
Not Sure Where to Start?
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From the Blog
CP14 Notice Guide: What to Do (2026)
Step-by-step guide for the most common IRS balance due notice.
CP2000 Notice: What It Means & How to Respond
How to respond to the IRS underreporter notice within 30 days.
CP501 vs CP503 vs CP504: Collection Notices Explained
Understand the IRS collection notice sequence and your options.