IRS Notice Directory

First bill for unpaid tax, penalties and interest on a filed return.

Response window: Pay within 21 calendar days (10 business days if $100,000 or more) to stop further failure-to-pay penalty and interest growth.

• Reconcile the balance against the return and payments on transcript
• Pay in full, or request a payment plan (Form 9465 / Online Payment Agreement)
• Request penalty relief (FTA or reasonable cause) if applicable

Reminder that a balance remains unpaid after CP14.

Response window: Pay within 10 days of the notice date to avoid additional interest and penalties.

• Confirm balance on account transcript
• Arrange payment or installment agreement

Second reminder; the IRS has not received payment or a response.

Response window: Pay or respond within 10 days of the notice date.

• Contact the IRS or pay immediately
• Consider an installment agreement or collection alternative

Final balance-due notice before levy. The IRS may levy a state tax refund and other property under IRC §6331(d).

Response window: Pay or arrange payment by the date on the notice (generally 30 days). Not a CDP notice — CDP rights come with LT11/Letter 1058 or CP90.

• Resolve balance or set up an installment agreement now
• Check for a pending passport certification (seriously delinquent tax debt)
• Evaluate Currently Not Collectible or Offer in Compromise if unable to pay

Installment agreement is in default (missed payment, new balance, or unfiled return).

Response window: Respond by the date on the notice (generally 30 days) to reinstate the agreement; appeal rights via CAP.

• Identify the default reason
• Make missed payment or file missing return
• Request reinstatement

Automated Underreporter (AUR) mismatch between the return and third-party info returns (W-2, 1099, etc.). It is a proposal, not an assessment.

Response window: Respond within 30 days of the notice date (60 days if the taxpayer is outside the U.S.). Extensions can be requested by phone.

• Pull the wage & income transcript and compare line by line
• Agree, partially agree, or disagree on the response form with documentation
• Request penalty relief for any accuracy-related penalty if reasonable cause exists
• If unresolved, a Statutory Notice of Deficiency (CP3219A) follows

Legal notice of a proposed deficiency under IRC §6212. Last chance to dispute before assessment without paying first.

Response window: Petition the U.S. Tax Court within 90 days of the notice date (150 days if addressed outside the U.S.). This deadline cannot be extended.

• Calendar the Tax Court deadline immediately
• File a Tax Court petition if disputing
• Or send agreed documentation to the AUR unit — but this does not stop the 90-day clock

Proposed examination changes from a correspondence or field exam.

Response window: Respond within 30 days: agree, provide more information, or request an Appeals conference.

• Review the Form 4549 report
• Submit a protest/Appeals request if disagreeing
• Sign the agreement form if agreeing

Proposed deficiency after an unagreed examination, with Appeals rights.

Response window: File a written protest within 30 days of the letter date to go to Appeals.

• Prepare formal written protest (if over $25,000) or small case request
• Preserve Tax Court rights for the later 90-day letter

Return is under audit; refundable credits (EITC, CTC, AOTC) are being held pending documentation.

Response window: Send requested documents within 30 days of the notice date.

• Gather residency, relationship and income documentation
• Respond by fax/mail with the response form

IRS corrected a math or clerical error under IRC §6213(b), creating a balance due.

Response window: Pay by the date on the notice. To have the change reversed, contact the IRS within 60 days of the notice date.

• Compare the IRS correction to the return
• Request abatement within 60 days if the change is wrong — preserves deficiency procedures

IRS corrected an error, changing the refund amount (or creating one).

Response window: If you disagree, contact the IRS within 60 days of the notice date to have the correction reversed.

• Review the explanation of the adjustment
• Call or write within 60 days if disagreeing, with documentation

Return changed per amended return or request, resulting in a balance due.

Response window: Pay by the due date shown on the notice to limit penalties and interest.

• Confirm change matches the amended return
• Pay or set up a payment plan

IRS needs to verify identity before processing a return filed under the taxpayer's SSN.

Response window: Respond as soon as possible — the letter gives a response date (typically 30 days). The return is not processed until verified.

• Verify via IRS ID Verify online, or by phone with the letter, the return, and prior year return
• If the taxpayer did not file, report identity theft

Taxpayer must call the IRS Taxpayer Protection Program to verify identity.

Response window: Call the number on the letter promptly; processing is held until verification.

• Have the letter, the return in question and prior year return ready
• Call from the taxpayer's line with the practitioner on with a POA/TIA if needed

Final notice under IRC §6330 that the IRS intends to levy wages, bank accounts and other assets.

Response window: File Form 12153 within 30 days of the letter date for a timely Collection Due Process hearing (Tax Court rights). Equivalent hearing available up to 1 year later.

• File Form 12153 within 30 days to preserve CDP rights and stop levy
• Propose a collection alternative (IA, OIC, CNC)
• Ensure all required returns are filed

ACS-issued final notice under IRC §6330; same rights as LT11.

Response window: File Form 12153 within 30 days of the notice date for a CDP hearing.

• File Form 12153 timely
• Contact the IRS to arrange payment or alternative

IRS filed a Notice of Federal Tax Lien (IRC §6320).

Response window: Request a CDP hearing (Form 12153) by the date in the letter — 30 days after the 5-business-day notice period.

• Request CDP hearing if disputing or seeking withdrawal
• Evaluate lien withdrawal, discharge or subordination