Tax & Business SolutionsBlaga Veleva, EA · Houston, Texas(281) 785-0460

IRS notice decoder

What does your IRS letter mean?

Letter decoderFree · plain English

Common:CP14CP504CP2000LT11

  1. Line 2. What it means
  2. Line 3. Your deadline
  3. Line 4. If it waits
  4. Line 5. How an EA can help
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Find the CP or LTR number in the right corner of your IRS letter, then type it into the decoder. It tells you in plain words what the notice means, the response window irs.gov gives, what happens if you ignore it, and what to do first. Each result links to the official irs.gov page. Blaga Veleva, EA can then handle the reply.

Every letter in the decoder

Find your letter

Balance due reminders

These letters say you owe and ask you to pay. They are the cheapest stage to act, before levy notices start.

  • CP14: the first bill for unpaid tax.
  • CP501: a reminder of the balance.
  • CP503: the second reminder.
  • CP71: an annual reminder of a balance due.
  • CP161: a balance due on a business or other return.
  • CP22A: the IRS changed your return and you now owe.

Can't pay in full? See payment plans.

Final notices before a levy

These warn that the IRS intends to seize wages, bank funds or other assets. Several carry a 30-day right to a Collection Due Process hearing.

  • CP504: notice of intent to levy.
  • CP523: intent to end your installment agreement.
  • CP90 and CP297: final notice of intent to levy and your right to a hearing.
  • LT11 or Letter 1058: final notice of intent to levy.
  • CP91: intent to levy Social Security benefits.

More on stopping an IRS levy.

Federal tax lien

A lien is a public claim on your property for unpaid tax. It can affect your credit, and the lien letter comes with a 30-day window to ask for a hearing.

  • Letter 3172: notice of federal tax lien filing and your right to a hearing.

See IRS lien release help.

Unfiled returns

These say the IRS has no record of a return it expected from you. The fix is a filed return, or Form 15103 explaining why none was due. Left alone, the IRS may figure your tax for you.

  • CP59: no record of your prior-year return.
  • CP515: reminder about missing returns.
  • CP518: final reminder about missing returns.

Audits and income mismatches

These letters question your return or ask for proof.

  • CP2000: proposed changes from an income mismatch.
  • CP2501: income doesn't match IRS records.
  • Letter 566: audit initial contact.
  • CP75: Earned Income Credit audit, refund on hold.
  • Letter 525: audit results, 30 days to protest.
  • Letter 12C: more information needed.
  • CP05: your return is being reviewed.

See IRS audit help.

Notice of deficiency and Tax Court

This is the legal step after a proposed change goes unresolved. It is often called a 90-day letter, and it is the one notice where a missed date can't be fixed by calling the IRS.

  • CP3219A: statutory notice of deficiency, with a Tax Court petition date the IRS can't extend.

Identity verification

These letters mean a return filed with your Social Security number was put on hold as possible identity theft. The IRS won't process it until you respond.

Not sure a letter is real? IRS.gov says to call 800-829-1040. Source: IRS guide to notices.

Questions

Questions people ask

Q1Where is the notice number on my IRS letter?

IRS.gov says the CP or LTR number is in the right corner of the letter. Type it into the decoder with or without spaces.

Q2What should I do if my notice isn't in the decoder?

Search irs.gov for the number, or upload the letter through the consult form and Blaga Veleva, EA will look at it.

Q3Do I have to reply to every IRS letter?

No. IRS.gov says you generally don't need to reply unless the notice asks you to. If it does, act by the due date to protect your rights.

Q4Can an Enrolled Agent answer IRS letters for me?

Yes. With a signed Form 2848, Blaga can speak and write to the IRS for you, from her office at 5629 FM 1960 West, Suite 221, or remotely through a secure portal.

Q5Which IRS letters are the most urgent?

Final notices of intent to levy, the lien letter and the notice of deficiency carry fixed windows: 30 days for a Collection Due Process hearing and the Tax Court date printed on a CP3219A. Open those first.

SourcesIRS: Understanding your IRS notice or letter · IRS: Collection Due Process FAQs

About this pageWritten for Tax & Business Solutions from irs.gov sources · Updated . A plain-English summary, not advice on your case. Questions go to Blaga Veleva, EA.

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