(615) 953-7124 Tyrone J. Taylor, EA · Enrolled Agent · by appointment tjtaylor@taylortaxandfinancial.com Client Hub

IRS letters

Which IRS letter did you get, and how serious is it?

Twenty-three IRS notices and letters, grouped by where they sit in the IRS process, each with what it is, the clock it starts and what follows if nothing is done.

Schedule an Appointment or call (615) 953-7124

TL;DR

The code on an IRS letter tells you where your case stands. A CP14 or CP501 is a bill or a reminder. A CP504 warns of a levy. An LT11, Letter 1058, CP90 or Letter 3172 opens a 30-day window to ask for a Collection Due Process hearing, and a CP3219A starts the 90 days to petition the Tax Court. Find the code on your letter below, read how serious it is, and call Tyrone J. Taylor, EA, at (615) 953-7124 before its date passes. General information only; your case depends on its facts.

Find your letter

The IRS prints the code in the top or bottom right-hand corner of the page. The dot is how serious it is.

  • RespondA bill or a correction: answer by the printed date.
  • EscalatingAn early step in a process that gets harder to stop.
  • SeriousCollection is under way, or a right is at stake.
  • Act nowA legal deadline is running, or enforcement can start.

Does the letter say “Final Notice” or name a hearing?

These three letters give you the right to a Collection Due Process hearing with the IRS Independent Office of Appeals, and that right lasts 30 days. Count from the date printed on the letter, not the day you opened the envelope. A hearing request filed on time can hold off a levy while Appeals looks at the case, and it is the moment to put a payment plan, an offer or a hardship status on the table.

LT11 / Letter 1058Act now

Final Notice of Intent to Levy and Notice of Your Right to a Hearing

What it is
The IRS has not received payment and intends to seize property or rights to property to cover the balance. This is the levy notice that carries hearing rights.
The clock
30 days to request a Collection Due Process hearing on Form 12153, counted from the letter’s date.
If nothing is done
Wages and bank accounts can be levied up to the amount owed, a federal tax lien may be filed, and the balance can be certified for passport action.

Bring this one in first. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your LT11 notice or letter 1058; IRS, Collection Due Process FAQs

CP90Act now

Final notice: intent to levy certain assets, with your right to a hearing

What it is
The IRS intends to levy certain assets and is telling you that you have the right to a Collection Due Process hearing.
The clock
30 days to request the hearing, the same window the IRS gives for an LT11.
If nothing is done
Levies may go ahead, and the IRS warns the debt can block a passport from being issued or renewed.

The hearing window is short. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP90 notice; IRS, IRM 5.19.8, Collection Due Process

Letter 3172Act now

Notice of Federal Tax Lien Filing and Your Right to a Hearing

What it is
The IRS has filed a public Notice of Federal Tax Lien against your property for the unpaid balance and is telling you that you may ask Appeals to review it.
The clock
30 days to request a hearing; the letter prints the last day as its “must file by” date.
If nothing is done
The lien stays on public record against your home and other property, which can get in the way of a sale, a refinance or new credit.

Call before the printed date. Call Tyrone at (615) 953-7124

Source: IRS, Collection Due Process FAQs; IRS, IRM 5.19.8, Collection Due Process

Is the IRS already moving to collect?

These letters come after the reminders have gone unanswered or a payment plan has slipped. Some threaten a levy, some take away a passport, one schedules a meeting with a Revenue Officer. None of them is the end of the road, but each one narrows the choices left, and a call made now has more to work with than one made after the next letter.

CP504Act now

Notice of Intent to Levy

What it is
The IRS’s final reminder of an unpaid balance, warning that it intends to levy a state tax refund, wages, bank accounts or other property.
The clock
The IRS asks for payment immediately. This is not yet the 30-day hearing notice; that one, the LT11, can follow.
If nothing is done
A lien filing, a levy on a state refund, then wages, bank accounts or Social Security, and possible passport action.

This is the time to get ahead of the levy. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP504 notice

Letter 725-BSerious

Meeting with a Revenue Officer

What it is
A Revenue Officer, a member of the IRS’s field collection staff, has set a meeting about unfiled returns, unpaid balances or both.
The clock
The meeting date in the letter. Call the officer to confirm it or move it.
If nothing is done
The officer can prepare returns for you, reject or end a payment plan, levy, seize property and file a lien.

Don’t go to that meeting alone. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your letter 725-B

CP523Serious

Notice of intent to terminate your installment agreement

What it is
You have defaulted on your IRS payment plan, by a missed payment, a new balance or a missing return, and the IRS plans to end the agreement.
The clock
No later than 30 days from the date of the notice.
If nothing is done
The agreement ends and collection starts again, including a lien or levies.

A plan in default can often be saved. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP523 notice

CP508CSerious

Seriously delinquent tax debt certified to the State Department

What it is
The IRS has certified your tax debt to the State Department as seriously delinquent.
The clock
No response window is stated. The certification is already made.
If nothing is done
The State Department can deny a passport application and may revoke the passport you have.

Traveling soon? Call now. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP508C notice

LT16Serious

Request to resolve unpaid taxes or missing returns

What it is
The IRS is trying to collect unpaid taxes, find returns it doesn’t have, or both, and wants you to contact it.
The clock
Respond by the date on the notice.
If nothing is done
Enforcement, which the IRS says can include seizing assets or wages, a federal tax lien, and interest and penalties that keep adding up.

Let Tyrone make that call. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your LT16 notice

LT14Escalating

Unpaid balance or past-due return; the IRS could not reach you

What it is
IRS records show an unpaid balance or a return that hasn’t been filed, and the IRS has not been able to reach you about it.
The clock
Respond by the date shown on the notice.
If nothing is done
Penalties and interest keep adding to the balance.

Answer it before it escalates. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your LT14 notice

Does the IRS say you owe a balance?

A balance-due notice is a bill. Interest and the late-payment penalty keep adding to it every month it stays open, and the reminders that follow get firmer. Paying in full ends it. If paying in full isn’t possible, this is the best time to set up a plan, before a lien or a levy notice enters the file.

CP14Respond

Balance due on unpaid taxes

What it is
The first bill: the IRS says you owe money on unpaid taxes for the year shown.
The clock
Pay by the due date on the notice.
If nothing is done
Interest accrues and the late-payment penalty applies, and reminder notices follow.

Can’t pay it all? Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP14 notice

CP161Respond

Unpaid balance due on the account

What it is
The IRS says there is an unpaid balance on the account for the period shown.
The clock
Contact the IRS within 10 days of the notice date if you think it made a mistake.
If nothing is done
Late-payment or failure-to-deposit penalties, plus interest.

Check the figure before paying it. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP161 notice

CP501Escalating

Reminder: you have an unpaid balance

What it is
A reminder that the balance from an earlier notice is still unpaid.
The clock
Pay or respond by the date on the notice.
If nothing is done
Interest and penalties continue, and the IRS may file a Notice of Federal Tax Lien.

Set up the plan now, not later. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP501 notice

CP503Escalating

Second reminder: the balance is still unpaid

What it is
The IRS’s second reminder that the balance remains unpaid.
The clock
Pay or respond by the due date shown.
If nothing is done
A federal tax lien may be filed if one isn’t already, and interest keeps running.

Two reminders is a pattern. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP503 notice

CP71Escalating

Reminder of a balance that needs immediate attention

What it is
A reminder of an unpaid balance that needs immediate attention. Versions of it also tell taxpayers about passport denial for seriously delinquent debt.
The clock
No response window is stated. Treat it as overdue.
If nothing is done
Interest and penalties, refunds applied to the debt, and possible passport denial or revocation.

An old balance still counts. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP71 notice

Does the IRS say a return is missing?

The IRS matches what employers, banks and brokers report against the returns it receives. When a year has income and no return, these letters start. If they go unanswered, the IRS can prepare the return itself, usually without the deductions and credits you would have claimed, and then bill the result.

CP59Escalating

No record of your prior-year return

What it is
The IRS has no record that you filed a return for the year shown.
The clock
File immediately, or explain why no return was required on Form 15103.
If nothing is done
Penalties and interest, and you can lose a refund or credit you were owed.

Unfiled years are the first job. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP59 notice

CP515Escalating

Reminder: prior returns not on record

What it is
A reminder that the IRS still has no record of one or more prior-year returns.
The clock
File immediately.
If nothing is done
The IRS’s final reminder about missing returns, the CP518, warns that it may work out the tax for you.

Get the missing years filed. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP515 notice

CP518Serious

Final reminder: return not on record

What it is
The final reminder that the IRS has not received a return for a prior year.
The clock
Respond immediately.
If nothing is done
The IRS may work out the tax for you and bill it, with penalties and interest, and refunds can be held.

Your return beats the IRS’s version. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP518 notice

Did the IRS change your return or ask for proof?

These letters are about the return itself: a correction the IRS made, income it thinks was left off, an audit result, or a check on who filed. Several of them carry a deadline that decides whether you can still dispute the change. Answering late can turn a proposal into a bill you no longer have the right to contest.

CP3219AAct now

Notice of Deficiency

What it is
The IRS proposes to change your income tax and is giving you the legal notice that lets you challenge it in the U.S. Tax Court. It is not a bill.
The clock
A 90-day response period; the last day to petition the Tax Court is printed on the notice.
If nothing is done
The IRS assesses the change and sends a bill, and the chance to contest it before paying is gone.

The Tax Court date can’t be extended. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP3219A notice

Letter 525 / Letter 950Serious

The 30-day letter after an audit

What it is
The examiner’s proposed changes after an audit, with your right to agree or to appeal within the IRS.
The clock
Generally 30 days from the date of the letter.
If nothing is done
A Notice of Deficiency, the 90-day letter, follows.

Appeal rights start here. Call Tyrone at (615) 953-7124

Source: IRS, Publication 556, Examination of Returns

CP2000Escalating

Proposed change: reported income doesn’t match your return

What it is
Income or payment information that employers, banks or brokers reported doesn’t match the return you filed. It is a proposal, not a bill.
The clock
Reply by the date listed on the notice, agreeing or sending what supports your return.
If nothing is done
The IRS may send another notice and then a bill for the proposed amount.

Don’t pay it before it’s checked. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP2000 series notice

CP11Escalating

The IRS corrected your return and you owe more

What it is
The IRS found errors on the return, corrected them, and the amount you owe changed.
The clock
Respond by the date shown if you disagree.
If nothing is done
You lose the formal right to reverse the change, including in Tax Court, and interest and the late-payment penalty run on anything unpaid.

Disagree? The date matters. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP11 notice

CP12Respond

The IRS corrected your return and your refund changed

What it is
The IRS made corrections to the return that changed the refund you expected.
The clock
Contact the IRS by the date shown if you disagree.
If nothing is done
The correction stands, and the formal right to reverse it, including in Tax Court, is lost.

Check the math with Tyrone. Call Tyrone at (615) 953-7124

Source: IRS, Understanding your CP12 notice

Letter 4883CEscalating

The IRS needs to verify your identity

What it is
Before it processes a return filed in your name, the IRS needs to confirm that you filed it.
The clock
Act right away by calling the Taxpayer Protection Program number on the letter.
If nothing is done
The IRS cannot process the return, issue a refund or credit an overpayment.

Didn’t file that return? Call Tyrone at (615) 953-7124

Source: IRS, Understanding your letter 4883C

Answers

Questions about IRS letters

Where is the notice number on an IRS letter?

The IRS prints the notice or letter number in the top or bottom right-hand corner of the page, such as CP14, CP504 or LTR 1058. That code, together with the tax year and the date on the letter, is what Tyrone needs to tell you which stage your account is in and which deadline is running.

Which IRS letters are the most urgent?

The letters that start a legal clock: an LT11 or Letter 1058, a CP90 and a Letter 3172 each give 30 days to request a Collection Due Process hearing, and a CP3219A gives 90 days to petition the Tax Court. Once those dates pass, the rights they carry are reduced or gone.

Is every IRS notice a bill?

No. A CP14 or CP501 is a bill, but a CP2000 is a proposal to change your return and a CP3219A is a legal notice of the IRS’s proposed tax. Both ask for a response by a set date. Paying a proposal you disagree with, or ignoring it, can cost you the chance to dispute it.

What happens if I keep ignoring IRS letters?

Each unanswered notice moves the account a step closer to enforcement. The reminders become an intent-to-levy notice, then a final notice with hearing rights, and then levies on wages or bank accounts, a public tax lien, and in serious cases a passport denial. Interest and penalties keep growing the balance the whole time.

Can Tyrone answer the IRS letter for me?

Yes. With a signed Form 2848 on file, Tyrone can speak and write to the IRS for you about the tax years listed, including calling the number on the notice, requesting a hearing and dealing with a Revenue Officer. You stop being the one who has to take the IRS’s calls.

Enrolled Agent · Nashville, TN

Have the letter in hand? Call Tyrone.

Tell us the letter code and the date printed on it. Tyrone will tell you which deadline is running and what can still be done before it passes.

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