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Field guide 03 · Taxpayer procedure

Make sense of an IRS notice.

Find the identifier. Understand the stage. Return to the official instructions. A bilingual guide to 13 common notice types.

Find a notice ↓Taxpayer rights & resources →
01

Read the actual letter

Find the CP, LTR, or letter number, tax period, explanation, and response date.

02

Compare your records

Keep the notice, return, payment confirmations, and relevant documents together.

03

Preserve the deadline

A phone call, payment, or IRS correspondence may not preserve appeal or court rights. Check the specific procedure.

A process map, not a countdown

Where a notice can fit.

  1. 01Preparation

    File the return.

  2. 02Processing

    Verify identity, missing data, or corrections.

  3. 03Review

    Examine information and proposed changes.

  4. 04Collection

    Resolve an assessed unpaid balance.

  5. 05Appeals

    Identify the available administrative review.

  6. 06Court

    Identify court rights and filing deadlines.

These are categories, not a mandatory sequence. Notices can overlap stages; not every account passes through every step.

The notice index

Start with the number.

Enter only a notice code or general topic. Do not enter your name, SSN, account number, or tax details. Search stays in this browser.

CP14A balance is dueCollection

The IRS says unpaid tax remains on your account. Compare the bill with your return and payment records.

Check these three things

  1. Tax year and amount assessed
  2. Payments already made or applied
  3. Payment date printed on the notice

Understand the next step

If the amount is correct, review payment or payment-plan options. If you disagree or a payment is missing, contact the IRS using verified notice instructions.

Timing

Use the date on your notice; check any applicable IRS disaster relief.

IRS guide for this notice Source reviewed
CP501An unpaid-balance reminderCollection

The IRS has not recorded payment or a response resolving an earlier balance-due notice.

Check these three things

  1. The account and tax period
  2. Earlier correspondence and payment proof
  3. The stated balance and due date

Understand the next step

Review the account history, payment options, and any disagreement. The official notice guide also explains collection appeal resources.

Timing

Respond or pay as directed by the notice. Interest and penalties may continue.

IRS guide for this notice Source reviewed
CP503A second balance-due reminderCollection

An unresolved balance remains after earlier requests. This reminder warrants checking whether your response or payment reached the account.

Check these three things

  1. Tax periods listed
  2. Recent payments and corrective actions
  3. Payment and contact instructions

Understand the next step

Review payment arrangements or contact the IRS about a disagreement. Even if you already corrected the problem, the IRS guide says to confirm that the account reflects it.

Timing

Use the notice due date and contact instructions; do not wait for another reminder.

IRS guide for this notice Source reviewed
CP504Notice of intent to levyCollection

The IRS warns of levy action for an unpaid balance under §6331(d). Read the exact collection and appeal language.

Check these three things

  1. Unpaid tax periods and amounts
  2. Previous notices and hearing language
  3. Payment and appeal instructions

Understand the next step

Review the official payment and Collection Appeals Program resources promptly. Do not assume this has the same hearing instructions as LT11 or Letter 1058.

Timing

The IRS guide calls for immediate attention. Follow the specific notice.

IRS guide for this notice Source reviewed
LT11 / Letter 1058Levy notice with hearing rightsHearing & court rights

The IRS intends levy action and gives notice of a right to a Collection Due Process hearing.

Check these three things

  1. Notice date and hearing deadline
  2. Each tax period covered
  3. Form 12153 and submission destination

Understand the next step

Read the hearing instructions and official collection appeal materials promptly. A hearing can address appropriate collection issues; challenging the underlying tax is limited.

Timing

CDP requests have a short statutory period, generally 30 days. Verify the actual deadline; this tool does not calculate it.

IRS guide for this notice · CDP hearing FAQs Source reviewed
CP2000 seriesInformation does not matchProposed changes

Third-party income or payment information differs from the return. This is a proposal, not a bill; the tax may increase, decrease, or stay unchanged.

Check these three things

  1. Listed payers and information returns
  2. Amounts already included on your return
  3. Response form, signature, and deadline

Understand the next step

Compare the documents. Follow the notice response procedure to agree or explain a disagreement with supporting information.

Timing

Reply by the listed date. Payment alone does not replace a required response.

IRS guide for this notice Source reviewed
CP3219AStatutory notice of deficiencyHearing & court rights

A proposed tax deficiency comes with a time-limited opportunity to petition the U.S. Tax Court.

Check these three things

  1. Petition deadline on the notice
  2. Items and amounts in Form 5564
  3. How the proposal differs from your return

Understand the next step

Review the IRS explanation and Tax Court procedures promptly. Sending information to the IRS does not extend the court petition period.

Timing

The ordinary period is 90 days, with a 150-day rule for certain notices addressed outside the United States. Verify the actual deadline and applicable rules.

IRS guide for this notice · Tax Court: starting a case Source reviewed
CP11A correction changed the amount owedReturn processing

The IRS corrected one or more return items, changing the amount owed. Review the explanation rather than assuming an income-matching notice.

Check these three things

  1. The section explaining each change
  2. Original return and supporting records
  3. Date for disputing the correction

Understand the next step

If you disagree, contact the IRS by the notice date using its instructions. Timely reversal rights can be lost if you miss that date.

Timing

Use the actual dispute and payment dates printed on the notice.

IRS guide for this notice Source reviewed
CP12 seriesA correction changed your refundReturn processing

The IRS corrected return items and changed a refund, or now shows a refund instead of the result you expected.

Check these three things

  1. What the IRS changed
  2. The new refund and any offsets
  3. The date for a disagreement

Understand the next step

The IRS says no response is required if you agree. If you disagree, contact the IRS by the date indicated to preserve timely reversal rights.

Timing

The dispute date matters even when the notice shows a refund.

IRS guide for this notice Source reviewed
CP05The IRS is reviewing return informationReturn processing

The IRS needs more time to verify income, withholding, credits, or business income. A review alone does not establish an error.

Check these three things

  1. Whether you filed the listed return
  2. The notice date and waiting instructions
  3. Any later IRS request for documents

Understand the next step

If you filed, the CP05 guide generally says no action is needed during the stated review period. If you did not file, follow the identity-theft instructions on the official page.

Timing

The current CP05 guide asks filers to wait 60 days from the notice before contacting the IRS if there is no refund or update.

IRS guide for this notice Source reviewed
5071C / CP5071 seriesVerify identity and the returnIdentity verification

A return was filed using your SSN or ITIN. The IRS needs identity and return verification, whether or not you filed it.

Check these three things

  1. Exact notice identifier and tax year
  2. Whether you filed that return
  3. The verification method the notice permits

Understand the next step

Follow the notice verification instructions. When online verification is offered, start at irs.gov/verifyreturn; have the notice and requested tax records ready.

Timing

Complete the verification requested in your notice so processing can continue.

IRS guide for this notice Source reviewed
Letter 4883CIdentity verification by telephoneIdentity verification

The IRS needs to verify your identity and a Form 1040-series return before processing can continue.

Check these three things

  1. The letter and tax year referenced
  2. Return copies and supporting documents
  3. Whether you actually filed the return

Understand the next step

Use the Taxpayer Protection Program number in the verified letter. Tell the IRS if you did not file. The IRS says not to file Form 14039 just because you received 4883C.

Timing

The official guide calls for immediate verification. This hotline handles verification, not general refund-status questions.

IRS guide for this notice Source reviewed
Letter 12CMore information is needed to process a returnReturn processing

The IRS needs missing forms, corrected schedules, or verification of amounts or identification information.

Check these three things

  1. Exactly which information is requested
  2. The response destination and method
  3. The letter date and response period

Understand the next step

Respond with the requested information or explain the disagreement. The IRS guide says not to file Form 1040-X as the response to this letter.

Timing

The official guide specifies a 20-day response period. Check your letter immediately.

IRS guide for this notice Source reviewed

Keep the bigger picture in view.

This guide explains common notice categories. It does not assess your account, choose a response, or calculate a legal deadline. The actual notice, applicable law, and official procedures control. Russian text is an educational explanation of English-language sources.

TAS taxpayer roadmap IRS payment resources Low Income Taxpayer Clinics

Edition 1 · Reviewed November 15, 2026 · Sources and notice formats can change.

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