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IRS Notice Guide

Every IRS notice, explained in plain English

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What an IRS notice is

An IRS notice is a written statement about one taxpayer, one tax year, and one issue. Most are generated by computer systems rather than by a person reviewing a file. When a return is filed, the IRS matches it against payment records, employer filings, and documents sent in by banks, brokerages, and payment platforms. When something in that comparison does not line up, or when a balance sits unpaid past its due date, the system produces a letter and mails it to the address on the most recent return. Volume is the reason these letters feel impersonal: the IRS sends tens of millions of them each year, and the overwhelming majority are routine matters resolved in writing.

Almost every notice shares the same skeleton. There is a code at the top that names the program that produced it. There is a tax year. There is a statement of what the IRS believes, usually with the figures it is working from. There is a date by which the IRS expects to hear back. And there is a way to reply, which is normally a mailing address, often a tear-off form, and sometimes a phone number or an online verification path. Once you can locate those five things, any notice becomes readable, including one that is not covered by a guide on this site. The pages linked below walk through each covered code in that same order, so the letter in your hand and the page on the screen line up.

The anatomy of an IRS notice

A generic layout, labeled. Wording shifts between notice types, but the placement of these fields rarely does.

Department of the Treasury
Internal Revenue Service
[Taxpayer name]
[Street address]
Notice: CP0000
Tax year: 20XX
Notice date: [Date]
SSN: XXX-XX-1234
Respond by [Date]
Amount due as of [Date]: $X,XXX.XX

Our records show [statement of the issue for this tax year]. This notice explains the change and the figures used.

Automated [unit name] Operation
Phone: 1-800-XXX-XXXX
Illustration of a generic notice layout. Not a real IRS document.
  1. 1
    Notice code
    Top right corner

    A short code such as CP2000 or LT11. It identifies which IRS program generated the letter and what the letter is about.

  2. 2
    Tax year
    Top right, under the code

    The single tax year the letter covers. A notice almost always speaks to one year at a time, even when several years have balances.

  3. 3
    Response deadline
    First page, in bold

    The date the IRS expects a reply by. Windows commonly run 21, 30, or 60 days from the notice date depending on the notice type.

  4. 4
    Amount in question
    Summary box on page one

    The tax, penalty, and interest figures as of a stated date. Interest keeps accruing after that date, so the number is a snapshot.

  5. 5
    IRS unit and contact
    Page one header or last page

    The department handling the case, such as the Automated Underreporter unit or Automated Collection System, with a phone number and hours.

  6. 6
    Response form and envelope
    Back pages

    Many notices include a tear-off reply form and a return envelope addressed to the campus that will process the reply.

Notices by category

Codes cluster into a handful of families. Knowing the family tells you what the letter is generally about before you read a word of it.

Balance due notices

The IRS is telling you their records show money is owed on a tax year.

  • CP14 · The first bill from the IRS saying you owe taxes
  • CP501 · A reminder that a balance is still on your account
  • CP503 · A second reminder that a balance is still on your account

Collection and levy notices

The IRS is warning that it may take action against income, bank accounts, or other assets.

  • CP504 · A notice that the IRS intends to seize your state tax refund or other assets
  • LT11 · A final notice before the IRS can levy your wages or bank account
  • Letter 1058 · The same final levy notice as LT11, issued by a Revenue Officer
  • CP90 · A final notice about levying federal payments like Social Security
  • CP91 · A notice about levying up to 15% of Social Security benefits

Income discrepancy notices

The IRS believes the income on a filed return does not match what payers reported about it.

  • CP2000 · The IRS thinks the income on your return does not match what employers or payers reported
  • CP2501 · An early notice asking you to clarify income before a full CP2000

Identity verification

The IRS wants to confirm that the person named on the return actually filed it.

  • Letter 4883C · The IRS asking you to verify your identity by phone
  • Letter 5071C · The IRS asking you to verify your identity online or by phone

Refund and account adjustments

The IRS changed something about a refund or applied it somewhere else.

  • CP49 · A notice that your refund was applied to a past tax debt

Every notice we handle

One guide per code. Each guide covers what the notice usually means, what is printed on it, a redacted sample response, and questions people ask about that code.

Not listed? The tool still reads it. We cover about 95% of individual IRS letters.

The typical IRS notice timeline

Collection and mismatch cases move through stages. This is the general shape of that sequence, described rather than prescribed.

  1. Stage 1. First contact

    A computer-generated letter reports a difference, a balance, or a change. Examples include a CP14 bill or a CP2000 income mismatch. Tone is informational and a reply window is printed on page one.

  2. Stage 2. Reminders

    When nothing is received by the printed date, reminder notices follow on a cycle that is usually a few weeks apart. A CP501 and then a CP503 are typical. The balance grows because penalties and interest continue.

  3. Stage 3. Intent to levy

    The wording changes to intent to levy. A CP504 can precede a state refund offset. A CP90, CP91, LT11, or Letter 1058 is the final notice level, and that level carries Collection Due Process hearing rights with its own deadline.

  4. Stage 4. Collection action

    After the final notice window closes, the IRS may act on wages, bank accounts, federal payments, or a portion of Social Security benefits. A federal tax lien may also be filed against property.

Timelines vary by notice and by taxpayer. The exact response window is printed on your specific letter.

How our tool drafts your response

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Sample responses we have generated

CP2000
RE: Notice CP2000, Proposed Adjustment of $4,237.00, Tax Year 2024

I am writing in response to the CP2000 notice dated [Date], which proposes additional tax of $4,237.00 for tax year 2024. After reviewing the third-party information referenced in the notice, I disagree with the proposed adjustment in full.

See the full CP2000 guide →
CP14
RE: Notice CP14, Balance Due of $1,842.00, Tax Year 2024

I have received the CP14 notice dated [Date] showing a balance due of $1,842.00 for tax year 2024. I am writing to request a short-term installment agreement for this balance.

See the full CP14 guide →
LT11
RE: Collection Due Process Hearing Request, Final Notice of Intent to Levy (LT11)

Pursuant to IRC Section 6330, I am requesting a Collection Due Process hearing in response to the Notice of Intent to Levy dated [Date]. This request is filed within the 30-day window stated on the notice.

See the full LT11 guide →

Samples only. Every letter is drafted from your specific notice.

Common questions about IRS notices

What is an IRS notice?

An IRS notice is a letter from the IRS about one tax year and one specific issue. Most are produced automatically when a computer match, a payment record, or a filing check turns up something the IRS wants to report or resolve. Each one states what the IRS believes, what figures it is using, and a date by which it expects a reply.

How do I know if an IRS notice is real?

Genuine notices arrive by mail, carry a notice or letter code printed on the page, reference a single tax year, and list an IRS campus address. The IRS does not open contact by text, email, or social message, and it does not demand payment by gift card or wire. Anyone can also call the IRS directly at the number published on IRS.gov rather than a number printed by an unknown sender.

Where is the notice code on an IRS letter?

On most notices, the code sits in the top right block of page one alongside the tax year, the notice date, and a truncated taxpayer ID. Letters that begin with the word Letter, such as Letter 1058 or Letter 5071C, print the number in that same block or just under the IRS heading.

How long do I usually have to respond?

It varies by notice. Income mismatch notices commonly print a 30 day window. Balance due notices often print 21 days. Final notices of intent to levy generally print 30 days for the hearing request. The date that governs is the one printed on the individual letter, not a general rule.

What happens if I ignore an IRS notice?

The sequence continues on its own. Proposed figures can become final, reminder notices escalate, penalties and interest keep accruing, and after the final notice level the IRS gains the ability to levy. Responses submitted after a printed date are still read, but some rights, such as a Collection Due Process hearing, attach to the deadline itself.

Is every IRS notice serious?

No. Many notices are informational, such as a CP49 explaining that a refund was applied to a prior year balance. Others carry real consequences on a clock, such as a final notice of intent to levy. The code at the top is what separates the two, which is why each guide on this site starts there.

Can I handle an IRS notice without a CPA?

Most notices are built to be answered by the taxpayer. They come with a reply form, an address, and a description of what the IRS wants. Complex situations, court matters, and large balances are where licensed representation matters. Our tool sits in the middle by reading the notice and drafting a written response from the figures on it.

Does an IRS notice go on my credit report?

The notice itself does not. The three major credit bureaus stopped including tax liens in consumer credit reports in 2018. A filed federal tax lien remains a public record and can still surface in lender and title searches.

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IRS Notice Responder is a document preparation and educational service. We are not a law firm, CPA firm, or tax advisory service. Information provided is for educational purposes based on publicly available IRS guidelines. For complex tax situations, consult a licensed CPA or IRS Enrolled Agent.