Got a letter from the IRS? Here is what it means.
An IRS notice is a letter about your tax account: a proposed change, a balance due, or a deadline you need to meet. Most have a hard response window, and the amount is often wrong. Find your notice below, or have an Enrolled Agent review it for a flat $249, credited in full if you continue.
Get my notice reviewed - $249What is an IRS notice?
The IRS communicates almost entirely by mail. A notice is a numbered letter (the code is printed in the top or bottom right corner, like CP2000 or LT11) that explains what the IRS believes about your account and what it wants you to do. Some notices propose a change to a return. Others are bills, reminders, or final warnings before the IRS can collect.
When a balance goes unpaid, the IRS generally escalates through a predictable sequence. Knowing where your letter falls tells you how much time and leverage you still have.
CP14
Your first bill: the IRS says you owe a balance.
CP501
A reminder that the balance is still unpaid.
CP503
A second reminder, more urgent in tone.
CP504
Notice of intent to levy your state tax refund and a warning of further action.
LT11
Final Notice of Intent to Levy and your right to a hearing before the IRS can seize assets.
A CP2000 is separate from this collection ladder: it proposes additional tax based on a third-party form mismatch, before any bill exists.
Notices we help with
CP2000
Proposed change from the IRS Automated Underreporter system after a third-party form did not match your return. Not an audit, but it has a hard deadline.
Deadline: 30 days from the notice date (60 if outside the US)
Read the CP2000 guideCP14
Your first bill from the IRS: it says you owe a balance on a filed return. Often the result of a misapplied payment, and the start of the collection sequence.
Deadline: Pay or respond by the due date on the notice (typically 21 days)
Read the CP14 guideCP3219A
Statutory Notice of Deficiency, often the sequel to an unanswered CP2000. Your last chance to dispute the tax before it is assessed, on a deadline that cannot be extended.
Deadline: 90 days from the notice date to petition the U.S. Tax Court
Read the CP3219A guideLT11
Final Notice of Intent to Levy. The last warning before the IRS can seize bank funds and garnish wages. A timely hearing request generally pauses levy action and preserves your rights.
Deadline: 30 days from the notice date to request a Collection Due Process hearing
Read the LT11 guideCP501
The second reminder that a balance is still unpaid after your CP14. Penalties and interest keep building, and it is the point in the sequence where a payment plan is still simple to set up.
Deadline: Pay or respond by the date on the notice (typically 21 days)
Read the CP501 guideCP503
The urgent reminder in the collection sequence, after CP14 and CP501. The IRS is signaling that levy notices are approaching, so this is the point to resolve or arrange a plan.
Deadline: Pay or respond by the date on the notice (often 21 days, sometimes 10)
Read the CP503 guideCP504
A Notice of Intent to Levy that can seize your state tax refund. Serious, but not yet the final levy notice that grants a Collection Due Process hearing. The moment to resolve before the LT11.
Deadline: 30 days from the notice date before the state-refund levy
Read the CP504 guideCP05
The IRS is holding your refund while it reviews your return against third-party records. It is a pre-refund review, not an audit, and the notice itself asks you for nothing.
Deadline: No reply needed; the IRS asks you to allow up to 60 days
Read the CP05 guide5071C
An identity-verification letter. The IRS flagged a return filed under your SSN as possibly not yours and holds it until you verify. Most people can verify themselves online for free in minutes.
Deadline: No fixed deadline, but your refund is held until you verify
Read the 5071C guideCP523
Your IRS installment agreement is in default and the IRS intends to terminate it. Usually curable within the deadline, but only if you act before the plan ends.
Deadline: 30 days from the notice date before the plan terminates
Read the CP523 guideCP215
A civil penalty has already been assessed against a business or entity account, often for a late or missing information return like Form 5472, 5471, 1065, 1120-S, or 3520. Relief is frequently available.
Deadline: Pay or request abatement promptly; interest runs from assessment
Read the CP215 guideNot sure which notice you have?
Send us the notice and an Enrolled Agent will read it, tell you whether the IRS is right, wrong, or in between, and give you a clear next step. Flat $249, credited toward representation if you proceed.
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Arc & Ledger is an independent tax and accounting firm. We are not affiliated with, endorsed by, or connected to the Internal Revenue Service or the Taxpayer Advocate Service. Our practitioner is an Enrolled Agent, enrolled to practice before the Internal Revenue Service.
Circular 230 Disclosure: The content on this page is for general informational purposes only and does not constitute tax advice. Viewing this page does not create a practitioner-client relationship. Tax laws change frequently; please consult a qualified tax professional about your specific situation.