Home / IRS Notice Center
IRS Notice Center
Every IRS notice has a specific number — and a specific meaning. Find the notice number on your letter and click to learn exactly what it means, how urgent it is, and what you should do next.
Time-Sensitive — Act Immediately
CP504 Notice: IRS Intent to Levy — Act Now
The IRS is warning that it intends to seize your property or rights to property. After this notice, the IRS can levy your state tax refund. You are close to the final notice before a full levy.
CP90 / CP297: Final Notice of Intent to Levy
This is the IRS's final formal notice before seizing your wages, bank accounts, or other assets. You have 30 days from this notice to request a Collection Due Process Hearing.
Letter 1058 / LT11: Final Notice Before Levy
Letter 1058 and LT11 are the IRS's final warnings before seizing your assets. You have exactly 30 days from the notice date to stop the levy.
CP523 Notice: Your IRS Payment Plan Is Being Cancelled
The IRS is notifying you that your installment agreement is in default and may be cancelled. If cancelled, the IRS can immediately begin levy action.
All IRS Notices
CP14 Notice: IRS Says You Owe Money
The IRS is saying you have an unpaid balance on your tax account. This is the first formal notice — but it will escalate if you ignore it.
CP2000 Notice: IRS Says Your Income Was Underreported
The IRS found income reported by your employers, banks, or clients that doesn't match what you reported on your return. This is a proposed — not final — assessment.
Letter 3172: The IRS Has Filed a Federal Tax Lien
The IRS has officially filed a Notice of Federal Tax Lien in public records, creating a legal claim against all your current and future property.
CP501 / CP502: IRS Reminder — You Still Owe
The IRS is reminding you that your balance is still unpaid. These are escalating reminders — not final notices — but they show your account is moving toward enforcement.
CP71C: Annual IRS Reminder of Unpaid Tax Balance
The IRS is reminding you annually that you have an unresolved tax balance. This notice is not a new assessment — it reflects interest and penalties that continue to grow.
CP503: Third IRS Reminder — Immediate Action Required
This is the third reminder from the IRS about your unpaid balance. You are one notice away from CP504 — the Intent to Levy. The time to act is now.
CP88 Notice: IRS Is Holding Your Refund — You Have Unfiled Returns
The IRS is holding your tax refund because you have one or more years where you did not file a required tax return. File the missing returns and the IRS will release your refund.
CP11 Notice: IRS Changed Your Return and Says You Owe More
The IRS reviewed your tax return, found one or more errors, and recalculated what you owe. The balance on this notice is the IRS corrected figure — not what you originally filed.
CP2501 Notice: IRS Found an Income Discrepancy on Your Return
The IRS found a difference between the income you reported and what employers, banks, or other payers reported to the IRS. This is an early inquiry — not yet a bill — but ignoring it leads to a formal assessment.
CP3219A Notice: IRS Statutory Notice of Deficiency
This is a formal legal notice from the IRS proposing additional tax after an underreporter process or audit. A legal window opens when you receive this notice — during which the IRS cannot collect. After the window closes, the proposed tax is assessed and collection begins.
CP40 Notice: IRS Assigned Your Tax Debt to a Private Collection Agency
The IRS has assigned your overdue tax account to a private debt collection agency authorized by the IRS. You will be contacted by that agency — but your debt resolution options remain the same as dealing directly with the IRS.
CP42 Notice: IRS Applied Your Tax Overpayment to a Different Year's Balance
The IRS applied your tax overpayment or refund from one year to an outstanding balance from another year. This is a notification of something that has already happened — but if a balance remains after the offset, it is still owed and growing.
CP49 Notice: IRS Seized Your Entire Tax Refund to Pay a Balance
The IRS applied your entire federal tax refund to an existing tax balance. If the refund did not cover the full balance, you still owe the remainder — and it continues to grow with interest and penalties.
CP75 Notice: IRS Is Auditing Your Earned Income Credit Claim
The IRS is auditing your Earned Income Credit claim and holding your refund until you provide documentation proving you qualify. You must respond with the required documents or your refund will be denied.
CP161 Notice: Your Business Has an Unpaid Federal Tax Balance
Your business has an unpaid federal tax balance. CP161 is the IRS formal demand for payment from a business entity — and if employment taxes are involved, individual owners and officers may face personal liability.
CP162 Notice: Late Filing Penalty for Your Partnership or S-Corporation
Your partnership or S-corporation filed its tax return late and the IRS assessed a per-partner or per-shareholder penalty for each month the return was delinquent. This penalty applies even when the entity owes no income tax.
CP180 / CP181 Notice: IRS Received Your Return But It Is Missing Required Forms
The IRS received your tax return but found it incomplete — one or more required schedules or forms were missing. Your return cannot be fully processed until you provide the missing documents.
CP210 / CP220 Notice: IRS Made Changes to Your Business Tax Account
The IRS made adjustments to your business tax account. You may owe additional tax, have a penalty assessed, or have a credit applied. Review the notice carefully — if a balance remains, it is accruing interest daily.
LT16 Notice: IRS Demands You Make Contact — Collection Action Is Coming
The IRS has sent you multiple prior notices without resolution and is now demanding direct contact to address your unpaid tax balance. If you do not respond, the IRS will proceed with the Final Notice of Intent to Levy — after which wage garnishment and bank account seizure can begin.
LT38 Notice: IRS Is Resuming Collection on Your Unpaid Balance
The IRS is resuming collection activity on an unpaid balance that was previously paused or inactive. Your balance has continued to grow during the pause through interest and penalties. The standard collection sequence is now restarting.
LT39 Notice: Your IRS Installment Agreement Has Defaulted
Your IRS installment agreement has defaulted. The payment plan's protection against wage garnishment and bank levies is immediately suspended. The full balance is now due, and the IRS can proceed toward enforcement without issuing a new round of preliminary notices.
Letter 725-B: IRS Revenue Officer Wants to Meet With You In Person
An IRS Revenue Officer has been assigned to your case and is requesting an in-person meeting to review your financial situation. This is a significant escalation beyond automated collection — Revenue Officers have broad authority and can move quickly toward enforcement.
Letter 3219: IRS Audit Is Complete and Proposes Additional Tax
The IRS completed an audit of your tax return and is proposing specific additional taxes you did not agree to during the examination. A legal window opens when you receive this notice, during which the IRS cannot collect the proposed amount. After the window closes, the assessment is permanent.
Received a notice and not sure what to do?
Use our free eligibility guide to find out which relief program can resolve your situation.
No personal information required. 100% free.