IRS Notice Library

Understanding your IRS notice is the first step to resolution. Here are the most common notices we see and how we handle them.

Notice CP2000 - Unreported Income

Income Discrepancy

critical

This notice informs taxpayers that the IRS has identified unreported income on their tax return. It provides details on ...

Response deadline: 30 days

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Notice CP1403 - Requested Information

Document Request

info

This notice requests specific documents or information to verify credits claimed on your tax return. It helps the IRS co...

Response deadline: 30 days

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Notice LT11 - Final Notice Before Levy

Final Notice

critical

This notice is the IRS's final warning before they levy your assets. It extends the deadline to respond and explains you...

Response deadline: 30 days

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Notice CP504 - Intent to Levy

Collection Process

critical

This notice indicates that your account has been referred for collection and that the IRS intends to levy your state tax...

Response deadline: 30 days

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Notice CP14 - Tax Bill

Tax Bill

medium

This notice is your tax bill showing the amount you owe, including taxes, penalties, and interest. It's the first formal...

Response deadline: 21 days

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Notice CP501 - Balance Due

Balance Due

medium

This notice reminds you of a balance due on your tax account. It's a follow-up to the CP14 and warns of potential collec...

Response deadline: 10 days

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Notice CP502 - Reminder of Balance Due

Balance Due Reminder

medium

This notice is another reminder of your unpaid tax balance. The IRS is indicating they may take collection actions if pa...

Response deadline: 10 days

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Notice CP503 - Second Reminder

Lien Warning

critical

This notice is the IRS's second reminder about your unpaid taxes. It warns that they may file a Notice of Federal Tax Li...

Response deadline: 10 days

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Notice CP523 - Installment Agreement Default

Agreement Default

critical

This notice informs you that you've defaulted on your installment agreement. The IRS may cancel the agreement and pursue...

Response deadline: 30 days

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Notice CP259 - Estimated Tax Penalty

Penalty Notice

medium

This notice informs you that you owe an estimated tax penalty because you didn't make enough estimated tax payments duri...

Response deadline: 60 days

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Notice CP22E - Examined Return

Examination Results

critical

This notice shows the results of an examination of your tax return. It explains any changes to your tax, penalties, and ...

Response deadline: 30 days

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Notice CP2000A - Underreported Income

Income Matching

critical

This notice is similar to CP2000 but specifically for matching information returns. It shows income the IRS thinks you d...

Response deadline: 30 days

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Notice LT39 - Payment Plan Request

Plan Acknowledgment

info

This notice acknowledges receipt of your payment plan request and provides temporary relief while the IRS reviews your a...

Response deadline: N/A

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Notice CP49 - Overpayment Applied

Overpayment Applied

info

This notice informs you that your overpayment was applied to a past-due tax liability. It explains how the amount was us...

Response deadline: N/A

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Notice CP91 - Levy on Social Security

Social Security Levy

critical

This notice informs you that the IRS has levied your Social Security benefits to satisfy a tax debt....

Response deadline: 30 days

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Notice CP90 - Final Notice of Levy

Final Levy Warning

critical

This notice is the IRS's final warning before they levy your bank accounts, wages, or other assets....

Response deadline: 30 days

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Notice CP161 - Notice of Federal Tax Lien

Tax Lien Filed

critical

This notice informs you that a Notice of Federal Tax Lien has been filed against your property. This can affect your cre...

Response deadline: N/A

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Notice CP297 - Notice of Levy Right

Hearing Rights

medium

This notice informs you of your right to a hearing before the IRS levies your assets. It explains the Collection Due Pro...

Response deadline: 30 days

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Notice CP71C - Estimated Tax Penalty

Estimated Tax Penalty

medium

This notice calculates an estimated tax penalty for the tax year. It shows how the penalty was computed and how to avoid...

Response deadline: 60 days

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Notice CP2100 - Backup Withholding

Backup Withholding

medium

This notice informs you that backup withholding was applied to your income because you didn't provide a correct TIN....

Response deadline: N/A

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Notice CP01 - Identity Verification

Identity Verification

critical

This notice asks you to verify your identity because the IRS suspects identity theft on your tax account....

Response deadline: 30 days

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Notice CP01A - IP PIN

IP PIN

info

This notice provides your new Identity Protection PIN (IP PIN) for the tax year. You'll need this to file your return el...

Response deadline: N/A

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Notice CP80 - Unallocated Payment

Payment Issue

medium

This notice informs you that the IRS received a payment but couldn't apply it to a specific tax year or account....

Response deadline: 60 days

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Notice CP24 - Estimated Tax Overpayment

Estimated Tax Credit

info

This notice shows an overpayment of estimated taxes that was applied to the next tax year's estimated payments....

Response deadline: N/A

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Notice CP40 - Refund Applied to Debt

Refund Offset

medium

This notice informs you that your tax refund was offset to pay a past-due federal or state debt....

Response deadline: N/A

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Notice CP53 - Direct Deposit Issue

Direct Deposit Issue

info

This notice informs you that your direct deposit refund couldn't be processed and a paper check will be mailed instead....

Response deadline: N/A

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Notice CP59 - No Return Filed

Unfiled Return

critical

This notice informs you that the IRS has no record of a tax return being filed for a specific tax year....

Response deadline: 30 days

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Notice CP166 - Health Coverage Requirement

Health Coverage

medium

This notice informs you about the health coverage reporting requirement and may assess a penalty for not having qualifyi...

Response deadline: 30 days

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Notice CP182 - Innocent Spouse Relief

Innocent Spouse

medium

This notice informs you of the IRS's decision regarding your request for Innocent Spouse Relief under IRC § 6015....

Response deadline: 30 days

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Notice CP298 - Tax Lien Release

Lien Release

info

This notice confirms that the Notice of Federal Tax Lien has been released after your tax debt was satisfied....

Response deadline: N/A

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Notice CP299 - Tax Lien Subordination

Lien Subordination

info

This notice informs you that the IRS has subordinated the tax lien to another creditor, which can help with refinancing ...

Response deadline: N/A

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Notice CP508 - Passport Certification

Passport Denial

critical

This notice informs you that the IRS has certified your debt to the State Department, which may deny your passport appli...

Response deadline: 30 days

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Notice CP11 - Return Changed

Return Adjustment

medium

This notice shows changes the IRS made to your tax return, resulting in a different tax amount. It explains the reasons ...

Response deadline: 60 days

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Notice CP12 - Overpayment Refund

Refund Due

info

This notice shows that the IRS calculated an overpayment on your return and a refund will be issued....

Response deadline: N/A

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Notice CP13 - No Change

No Change

info

This notice confirms that the IRS reviewed your return and made no changes. Your tax liability remains as originally fil...

Response deadline: N/A

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Notice CP23 - Estimated Tax Mismatch

Estimated Tax Mismatch

medium

This notice informs you that your estimated tax payments don't match IRS records, resulting in a different refund or bal...

Response deadline: 30 days

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Notice CP256V - Estimated Tax Payment

Payment Received

info

This notice confirms receipt of your estimated tax payment and shows the amount credited to your account....

Response deadline: N/A

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Notice CP321 - Refund Check

Refund Check

info

This notice accompanies your tax refund check and explains how the refund was calculated....

Response deadline: N/A

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Notice CP322 - Refund Direct Deposit

Direct Deposit

info

This notice confirms that your refund was direct deposited into your bank account and shows the amount....

Response deadline: N/A

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