IRS Notices & Letters Explained

IRS Letter 1058 is a final notice of intent to levy that also notifies you of your right to a Collection Due Process hearing. You have 30 days from the letter's date to file Form 12153. A timely request generally pauses levies on that tax period while Appeals considers payment plans, offers or other alternatives.

A CP2000 is not a bill. It proposes changes to your tax return because income, payments or credits reported to the IRS by employers, banks or brokers don't match what you filed. You can agree, partly agree or disagree with documents by the response date on the notice. If you don't respond, the IRS moves toward a formal assessment.

A CP90 is a final notice of intent to levy that gives you Collection Due Process hearing rights. You have 30 days from the notice date to request a hearing on Form 12153. CP297 is a related notice used for levies on certain federal payments. Both carry the same hearing rights as LT11 and Letter 1058.

A CP14 is the IRS's first bill telling you that you owe unpaid tax. You have 21 days to pay or set up a payment plan before more interest, penalties and reminder notices follow. It is not a levy or lien — but ignoring it starts the collection sequence that can lead to both.

A CP501 is the IRS's first reminder that a balance from an earlier notice (usually CP14) is still unpaid. Pay by the due date on the notice or set up a payment plan. If you don't, the IRS sends CP503 and can file a federal tax lien, and interest and penalties keep growing.

A CP11 notice means the IRS corrected one or more mistakes on your tax return and, as a result, you owe money. It's not an audit. Check what changed, then pay by the date shown or contact the IRS to dispute. Asking within 60 days generally forces the IRS to reverse a math-error change.

A CP503 is the IRS's second reminder that you still owe a balance. It warns that the IRS may file a Notice of Federal Tax Lien if you don't pay or make arrangements by the due date. The next letter is usually CP504, the Notice of Intent to Levy, so this is the time to act.

A CP12 notice means the IRS corrected a mistake on your return and your refund changed — or you now get a refund you didn't expect. If you agree, you don't need to respond and the refund usually arrives in 4–6 weeks. If you disagree, contact the IRS by the date on the notice; within 60 days the change is generally reversed.

A CP504 is the IRS's Notice of Intent to Levy under tax code section 6331(d). It means the IRS can take your state tax refund now and is warning that wages, bank accounts and other property may follow. Pay immediately or contact the IRS to set up a payment plan or other resolution.

An LT11 or Letter 1058 is the IRS's Final Notice of Intent to Levy and Notice of Your Right to a Hearing. You have 30 days from the letter date to request a Collection Due Process hearing with Form 12153. After that, the IRS can levy wages, bank accounts and other property.

A CP22A notice means the IRS made changes to your tax return — frequently after you asked for a change — and you now owe money. Review the changes, pay the balance by the date printed on the notice, or contact the IRS if you disagree. If you can't pay in full, payment plans and other options are available.

A CP71 is an annual reminder that you still have an unpaid federal tax balance that needs immediate attention. It also explains that seriously delinquent tax debt can lead to passport denial or revocation. Pay what you can, set up a payment plan, or request hardship status if you can't pay.

A CP91 notice means the IRS intends to levy up to 15% of your Social Security benefits for unpaid taxes. It's a final notice with Collection Due Process rights: request a hearing on Form 12153 within 30 days, or resolve the debt with a payment plan or hardship status. The Social Security Administration can't stop it.

A CP297 notice tells you the IRS intends to levy certain assets — typically federal payments such as payments to federal contractors — for unpaid taxes, and that you have a right to a Collection Due Process hearing. Request it on Form 12153 within 30 days, or pay, set up a payment plan or propose another alternative.

A CP523 notice means you've defaulted on your IRS installment agreement and the IRS intends to terminate it and levy your assets. Make the missed payment before the termination date on the notice, or contact the IRS right away to reinstate the agreement — a reinstatement fee may apply.

A CP508C notice means the IRS certified your federal tax debt as seriously delinquent to the U.S. Department of State. Your passport application or renewal may be denied and an existing passport may be revoked or limited. Paying in full or entering a payment plan or accepted offer generally leads the IRS to reverse the certification.

A CP3219A is a statutory notice of deficiency. The IRS proposes more tax because income reported by employers, banks or others doesn't match your return. It isn't a bill yet. You have 90 days (150 if outside the U.S.) to petition the U.S. Tax Court; otherwise the tax is assessed.

An LT16 means the IRS is trying to collect unpaid taxes from you, is missing tax returns, or both. It warns that enforcement — liens, wage garnishment or levies — may follow. File any missing returns, pay or arrange a payment plan, and contact the IRS by the date on the letter.

A CP161 notice means the IRS shows an unpaid balance on your account — commonly for business, employment or other non-individual returns. Compare it with your return and payments, contact the IRS within 10 days if you think there's a mistake, and pay by the due date or arrange a payment plan.

Letter 3172 notifies you that the IRS filed a Notice of Federal Tax Lien and that you have a right to a Collection Due Process hearing about it. A lien is a public claim against your property, not a seizure. Request a hearing by the date on the letter, or resolve the debt to get the lien released.

Letter 4883C means the IRS received a return with your name and Social Security number and needs to verify your identity before processing it. Call the IRS identity verification number listed on the letter — after confirming it on IRS.gov — and have the letter, your return and a prior-year return ready.

Letter 5071C, part of the CP5071 series, means a return was filed with your Social Security number or ITIN and the IRS needs you to verify your identity and the return. If you filed it, verify so processing continues. If you didn't, verify and report it — you may be an identity-theft victim.

Letter 525 is a general 30-day letter. After an audit — usually by correspondence or in an IRS office — the IRS proposes changes to your return and gives you 30 days to agree, send more information, or request a conference with the IRS Independent Office of Appeals.

Letter 566 is the IRS's initial contact letter for a correspondence audit. It identifies the items on your return under review and asks you to send documents that support them by the date shown. Respond on time with organized copies — never originals — and keep proof of what you sent.

Letter 950 is a 30-day letter sent when you haven't agreed with the results of a field audit. It includes the examination report and explains your right to appeal. You have 30 days to agree or file a written protest asking the IRS Independent Office of Appeals to review the proposed changes.