IRS Notice Library

IRS notices use different prefixes: CP (Computer Paragraph) notices are system-generated based on your tax return or account. LT (Letter Template) notices are typically more serious collection-related letters. Letter/Notice numbers (like Letter 3219 or Notice 5071C) are specific communications for audits, identity verification, or other situations. The number after the prefix identifies the specific purpose.

Response deadlines vary by notice type: CP14 (Balance Due) gives you 21 days. Most reminder notices give 30 days. Final Notice of Intent to Levy (LT11/CP90) requires response within 30 days to preserve CDP hearing rights. Notice of Deficiency (Letter 3219) gives you 90 days to petition Tax Court. Identity verification notices typically need response within 30 days. Always check the specific deadline on your notice.

LT11 and CP90 are the most critical IRS notices. They inform you the IRS will begin seizing your assets (bank accounts, wages, property) unless you act within 30 days. These notices grant Collection Due Process (CDP) rights, meaning you can file Form 12153 to request a hearing. Filing stops all collection action while your case is reviewed. Missing this 30-day deadline means losing important appeal rights.

CP2000 is NOT an audit or a bill - it is a proposal. The IRS uses the Automated Underreporter (AUR) program to compare income reported to them (W-2s, 1099s) with what you reported on your return. If there is a mismatch, they send CP2000 proposing an adjustment. You can agree, partially agree, or disagree by providing documentation. If you do not respond, the proposed changes become final.

Letters 5071C, 4883C, and 5747C are legitimate IRS letters requiring identity verification before your return is processed. You can verify online at idverify.irs.gov (for 5071C), by phone (4883C), or in person at a Taxpayer Assistance Center (5747C). If you did NOT file the return in question, you may be a victim of identity theft - contact the IRS immediately and file Form 14039.

CP504 (Notice of Intent to Levy) warns that the IRS can levy your state income tax refund but does NOT provide CDP appeal rights. It is sent before the final notice. LT11/CP90 (Final Notice) is the last notice before levy action and DOES provide CDP rights - you have 30 days to request a hearing. After LT11/CP90, the IRS can levy bank accounts, wages, and other assets.

Letter 3219 (also called the "90-day letter") is a formal statutory notice that the IRS is proposing additional tax. You have 90 days (150 days if outside the US) to file a petition with the US Tax Court to contest the assessment. This is your "ticket to Tax Court" - if you miss the deadline, the tax is automatically assessed and you lose the right to challenge in Tax Court without paying first.

Legitimate IRS notices: 1) Come by mail (never email, text, or social media), 2) Include a notice number and date, 3) Reference your tax information, 4) Provide an IRS phone number (verify at irs.gov). The IRS will NEVER threaten immediate arrest, demand gift card payments, or ask for personal information via email. When in doubt, call the IRS directly at 800-829-1040.