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IRS Notice Library

Match the CP or LT code on your letter to understand why the IRS contacted you and what to do next.

Routine Balance Due

CP14 — First Balance Due Notice

The IRS says you owe tax. It usually follows a return filed without full payment, or an IRS correction that created a balance.

Routine Balance Due

CP501 — Reminder of Balance Due

A reminder that the balance from your first notice is still unpaid, with updated interest and penalties.

Act soon Balance Due

CP503 — Second Request for Payment

A second reminder with a firm due date. The IRS is getting closer to formal collection.

Routine Balance Due

LT17 — Use Online Services for Your Balance Due

A letter pointing you to IRS online tools to view your balance, pay, or request a plan.

Urgent Intent to Levy

CP504 — Final Notice, Intent to Levy

The IRS can now seize your state tax refund and has warned it may take more property later. A further notice with hearing rights normally comes before wages or bank accounts are touched.

Urgent Intent to Levy

CP90 — Intent to Seize and Right to a Hearing

A final levy warning. The IRS intends to take wages, bank funds or other property, and you have a right to a Collection Due Process hearing.

Urgent Intent to Levy

LT11 — Final Notice of Intent to Levy

The IRS has decided to proceed with a levy and is giving you a short window to ask for a hearing.

Urgent Intent to Levy

LT1058 — Intent to Levy, Right to Hearing

A levy warning, often sent when a revenue officer is involved, with 30-day hearing rights.

Urgent Payment Plans

CP523 — Intent to Terminate Installment Agreement

Your payment plan is in default, usually from a missed payment or a new unpaid balance.

Act soon Collection

CP40 / CP140 — Account Assigned to Private Collector

Your overdue account has been transferred to a private collection agency under IRS contract. The letter has an authentication number for verifying the caller.

Urgent Collection

CP508C — Passport Certification Notice

The IRS has certified a seriously delinquent tax debt to the State Department, which can block passport issue or renewal.

Act soon Unfiled Returns

CP59 — No Return Filed

The IRS has no return from you for a past year and believes you were required to file.

Act soon Unfiled Returns

LT16 — Overdue Taxes or Unfiled Returns

A letter asking you to file overdue returns or pay what is due.

Act soon Audits & Adjustments

CP2000 — Proposed Income Adjustment

Income reported to the IRS by employers or banks does not match your return. This is a proposal, not a bill or audit.

Urgent Audits & Adjustments

CP3219A — 90-Day Notice of Deficiency

The IRS is formally proposing additional tax. You have 90 days (150 if outside the US) to petition Tax Court.

Act soon Returns & Refunds

CP11 — Return Corrected, Balance Due

The IRS found a math or other error and now shows you owe more.

Routine Returns & Refunds

CP12 — Return Corrected, Refund Changed

The IRS corrected your return and your refund is different than claimed.

Act soon Returns & Refunds

CP75 — Credit Documentation Request

The IRS is holding a refund while it checks credits such as EITC or dependents.

Routine Returns & Refunds

CP53E — Direct Deposit Could Not Be Completed

The IRS could not deposit your refund to the bank account on your return, so it is issuing a paper check.

Act soon Returns & Refunds

CP5071 Series — Identity Verification

The IRS holds your return until you prove it is really yours.

Urgent Business

CP504B — Business Intent to Levy

The business version of CP504, warning that business assets may be seized.

Urgent Business

Letter 1153 — Trust Fund Recovery Penalty

The IRS proposes holding you personally responsible for unpaid payroll taxes.

Urgent International

Form 5472 — $25,000 Penalty

Foreign-owned US entities that miss or botch Form 5472 face a penalty per form per year.

Act soon International

FBAR / Foreign Account Notices

US persons with foreign accounts above the threshold must report them. Penalties grow if the IRS sees willfulness.

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