IRS notices
The IRS mails millions of letters every year. Many just ask a question, explain a change or confirm something. Here's how to make sure it's real, figure out what it means, and respond on time.
To check a letter: look up the notice number on IRS.gov ("Understanding your IRS notice or letter"), or sign in to your IRS online account to see your balance and notices. If you call, use a phone number from IRS.gov, not one from a suspicious letter or message. Report scams to phishing@irs.gov or to the Treasury Inspector General for Tax Administration (TIGTA).
If you ignore a notice, the problem doesn't go away. Interest and penalties keep adding up, and you can lose rights that have deadlines.
Always go by the deadline printed on your own notice. Response times vary by notice.
| Notice | What it means | What to do | Urgency |
|---|---|---|---|
| CP05 | Refund under review The IRS is checking your return before releasing your refund. | Usually nothing yet. Wait for the next letter, and answer any follow-up by its date. | Low |
| CP11 / CP12 | The IRS corrected your return The IRS found a math or other error and changed your balance (CP11) or your refund (CP12). | Compare it with your return. If you disagree, contact the IRS by the date on the notice. | Act soon |
| CP2000 | Proposed changes to your return Income reported to the IRS (on a W-2 or 1099) doesn't match your return. This is a proposal, not a bill. | Check each item. Agree, partly agree or disagree with documents by the response date. | Act soon |
| Letter 5071C and similar | Verify your identity The IRS wants to confirm you filed the return before processing it. | Follow the letter's instructions using IRS.gov or the phone number listed on IRS.gov. | Act soon |
| Letter 525 / 566 | Audit or examination The IRS is examining your return, by mail or in person, or has proposed changes after an audit. | Gather records, respond by the date, and consider getting a representative. | Urgent |
| CP14 | Balance due The first bill for tax you owe. | Pay, set up a payment plan, or contact the IRS if you think it's wrong. Interest and penalties keep growing. | Act soon |
| CP501 / CP503 | Reminders: you still owe Follow-up reminders after a CP14. | Same as CP14. Don't wait for the next notice. | Act soon |
| CP504 | Notice of intent to levy The IRS can take your state tax refund and some federal payments. | Pay or set up a plan now. Get help if you can't. | Urgent |
| LT11 / Letter 1058 | Final notice of intent to levy The IRS plans to levy wages, bank accounts or other property. You have 30 days to request a Collection Due Process hearing. | Request a hearing with Form 12153 within 30 days if you need time or disagree. Get help right away. | Urgent |
| Letter 3172 | Notice of federal tax lien The IRS filed a public claim against your property. You have 30 days to request a hearing. | Request a hearing within 30 days if needed and talk to a professional. | Urgent |
| CP3219A / Letter 3219 | Notice of deficiency ("90-day letter") The IRS has determined you owe more tax. You have 90 days (150 if addressed outside the U.S.) to petition the U.S. Tax Court. | This deadline can't be extended. Get professional help immediately if you disagree. | Urgent |
The earlier you respond, the more options you have, such as a payment plan or penalty relief.
An LT11 or Letter 1058 gives you 30 days to request a Collection Due Process hearing (Form 12153). Requesting it on time generally pauses the levy and keeps your right to take the case to Tax Court.
A CP3219A or Letter 3219 gives you 90 days (150 if addressed outside the U.S.) to petition the U.S. Tax Court without paying the tax first. This deadline can't be extended.
You have 10 basic rights when dealing with the IRS, including the right to be informed, to pay no more than the correct amount, to challenge the IRS's position and be heard, to appeal, to confidentiality, and to retain representation. IRS Publication 1 lists them all.
An enrolled agent, CPA or attorney can deal with the IRS for you once you sign Form 2848, Power of Attorney. They can talk to the IRS, receive your notices and handle audits, collections and appeals. See Choosing a tax professional for who does what.
This page was written from the sources below. Official sources are from the IRS or another government body; secondary sources are tax publications used to cross-check new rules. Tax law changes, so always confirm with the official source for the year you're filing.