Got a letter from the IRS? Find out what it means.
Look in the top-right corner of your letter for a code like CP504 or LT11. Type it below (or a word like "garnishment" or "audit") to see what it means, how much time you have, and your real options.
Don't ignore it, and don't panic-pay a company promising "pennies on the dollar." Every IRS notice has a date printed on it, and your deadline runs from that date, not the day it reached your mailbox.
You Owe a Balance
The IRS's first letters about unpaid tax. The earlier you act, the more options you have.
Balance Due — First Notice
The IRS says you owe tax from a return. This is the starting point of collection.
Balance Due — Reminder
The balance is still unpaid. Penalties and interest keep adding up.
Balance Due — Second Reminder
The IRS has not heard from you. Levy warnings come next.
Final Warnings & Levy
The IRS is preparing to take money or property. These have hard deadlines.
Notice of Intent to Levy
The IRS can take your state tax refund. Wage and bank levies are the next step.
Final Notice of Intent to Levy
Last stop before wages and bank accounts. You have 30 days to request a hearing.
Final Notice of Intent to Levy
Final levy notice with your right to a hearing. Treat it as an emergency.
Garnishments & Bank Levies
The IRS is already taking money from your paycheck or bank account. Act now.
Liens
A public claim against your property that can affect credit, refinancing, and selling.
Passport Restrictions
A large tax debt can block or revoke your U.S. passport.
Audits & Reviews
The IRS is questioning or changing your return. You have the right to respond and to appeal.
Audit by Mail Begins
The IRS is examining items on your return and wants documents.
Audit Results (30-Day Letter)
The IRS proposes changes after an audit. You have 30 days to respond or appeal.
Proposed Changes (Income Mismatch)
Income reported to the IRS doesn't match your return. Respond by the date on the notice.
Math Error — Now You Owe
The IRS corrected your return and says you owe. You have a limited time to disagree.
Notice of Deficiency (90-Day Letter)
Your last chance to take the IRS to Tax Court before the tax is assessed.
Identity Verification
Your return and refund are on hold until you verify your identity.
Payroll & Business Tax
Unpaid payroll taxes can become your personal debt. These cases move fast.
Payment Plan Problems
Your installment agreement is at risk of being cancelled.
Don't see your notice, or not sure what to do?
Have a CPA look at your letter and tell you exactly where you stand. Tiffany V., CPA has spent 20+ years in tax and accounting, and Cents Savvy is built to be the emergency room for IRS problems.
Get my notice reviewedThis library is general information, not tax or legal advice for your situation. Cents Savvy LLC is a private CPA firm and is not affiliated with the IRS. Deadlines and rules can change; always check the dates printed on your notice.