36 common IRS letters and notices
CP14Balance Due
Your first bill. The IRS says you owe tax, penalties, or interest for the year shown.Act soonCP501Reminder: You Still Owe
A reminder that the balance from an earlier notice is still unpaid.Act soonCP503Second Reminder: Immediate Action
A second, more serious reminder that you still have an unpaid balance.Act nowCP504Notice of Intent to Levy
The IRS intends to take your state tax refund and may start taking other property or rights to property.Act nowLT11Final Notice: Intent to Levy and Your Right to a Hearing
The IRS plans to levy (seize) wages, bank accounts, or other assets. You have the right to a Collection Due Process hearing.Strict legal deadlineLetter 1058Final Notice: Intent to Levy and Your Right to a Hearing
Same purpose as the LT11. The IRS plans to levy, and you can request a Collection Due Process hearing.Strict legal deadlineCP90Final Notice: Intent to Levy and Your Right to a Hearing
A final notice before the IRS levies certain payments or property, with your right to a Collection Due Process hearing.Strict legal deadlineLetter 3172Notice of Federal Tax Lien Filing
The IRS has filed a public lien against your property for the unpaid tax, and you have the right to a hearing.Strict legal deadlineCP71Annual Reminder of Balance Due
A yearly reminder that you still owe tax for one or more years.Act soonCP161Business Balance Due
A request to pay an unpaid balance on a business tax account.Act nowCP523Intent to Terminate Your Payment Plan
The IRS plans to end your installment agreement and may start collection action.Act nowCP521Payment Plan Monthly Reminder
A statement showing your installment agreement payment and remaining balance.For your informationLetter 1153Trust Fund Recovery Penalty Proposed
The IRS proposes to hold you personally responsible for unpaid payroll taxes that were withheld from employees.Strict legal deadlineCP2000Proposed Changes to Your Return
The income or payments reported to the IRS by employers, banks, or others do not match your return. The IRS proposes changes.Act nowCP2501Income Mismatch: Initial Contact
The IRS found a difference between your return and reported income and wants an explanation.Act soonCP3219ANotice of Deficiency (90-Day Letter)
The IRS has decided you owe more tax. This is your legal notice and your ticket to challenge it in U.S. Tax Court.Strict legal deadlineCP11Changes to Your Return: You Owe
The IRS corrected a calculation or other error on your return, and now you owe money.Act soonCP12Changes to Your Return: Refund Changed
The IRS corrected your return, which changed your refund amount.For your informationCP13Changes to Your Return: Nothing Owed
The IRS changed your return, but you do not owe anything and get no refund.For your informationCP22AChanges You Requested: Balance Due
The IRS made changes you asked for, such as an amended return, and you now owe.Act soonCP23Estimated Payments Did Not Match
The estimated tax payments the IRS has on file are different from what you claimed, and you owe.Act soonLetter 566Your Return Is Being Examined
The start of an audit by mail. The IRS wants documents to support items on your return.Act nowLetter 525Proposed Audit Changes (30-Day Letter)
The IRS finished reviewing your return and proposes changes. You can agree or appeal.Act nowLetter 950Proposed Audit Changes and Your Appeal Rights
The 30-day letter after an in-person audit. You can agree or appeal.Act nowCP59You Did Not File a Return
The IRS has no record of a tax return from you for the year shown.Act nowCP518Final Reminder: Return Not Filed
A final reminder that a required return has not been filed.Act nowCP05Your Refund Is Being Reviewed
The IRS is reviewing your return to verify income, withholding, or credits before releasing your refund.For your informationCP49Refund Applied to a Balance You Owe
Some or all of your refund was used to pay a tax debt you owe.For your informationLetter 5071CVerify Your Identity
The IRS received a return in your name and needs you to confirm you filed it.Act soonLetter 4883CVerify Your Identity by Phone
The IRS needs you to call to verify your identity before processing your return.Act soonLetter 12CMissing Information on Your Return
The IRS needs a form or information that was missing from your return.Act soonLetter 105CYour Claim Was Disallowed
The IRS denied a refund claim or amended return you filed.Act soonLetter 854CPenalty Relief Request Denied
The IRS denied your request to remove a penalty.Act soonCP162Late Filing Penalty: Partnership or S Corporation
A penalty for filing a partnership or S corporation return late or without all required information.Act soonCP575Your New EIN
Confirmation of your business Employer Identification Number.For your informationCP2100Backup Withholding: Name and Number Mismatch
The IRS says some 1099s you filed have names and taxpayer ID numbers that do not match its records.Act soon
Your first bill. The IRS says you owe tax, penalties, or interest for the year shown.Act soonCP501Reminder: You Still Owe
A reminder that the balance from an earlier notice is still unpaid.Act soonCP503Second Reminder: Immediate Action
A second, more serious reminder that you still have an unpaid balance.Act nowCP504Notice of Intent to Levy
The IRS intends to take your state tax refund and may start taking other property or rights to property.Act nowLT11Final Notice: Intent to Levy and Your Right to a Hearing
The IRS plans to levy (seize) wages, bank accounts, or other assets. You have the right to a Collection Due Process hearing.Strict legal deadlineLetter 1058Final Notice: Intent to Levy and Your Right to a Hearing
Same purpose as the LT11. The IRS plans to levy, and you can request a Collection Due Process hearing.Strict legal deadlineCP90Final Notice: Intent to Levy and Your Right to a Hearing
A final notice before the IRS levies certain payments or property, with your right to a Collection Due Process hearing.Strict legal deadlineLetter 3172Notice of Federal Tax Lien Filing
The IRS has filed a public lien against your property for the unpaid tax, and you have the right to a hearing.Strict legal deadlineCP71Annual Reminder of Balance Due
A yearly reminder that you still owe tax for one or more years.Act soonCP161Business Balance Due
A request to pay an unpaid balance on a business tax account.Act nowCP523Intent to Terminate Your Payment Plan
The IRS plans to end your installment agreement and may start collection action.Act nowCP521Payment Plan Monthly Reminder
A statement showing your installment agreement payment and remaining balance.For your informationLetter 1153Trust Fund Recovery Penalty Proposed
The IRS proposes to hold you personally responsible for unpaid payroll taxes that were withheld from employees.Strict legal deadlineCP2000Proposed Changes to Your Return
The income or payments reported to the IRS by employers, banks, or others do not match your return. The IRS proposes changes.Act nowCP2501Income Mismatch: Initial Contact
The IRS found a difference between your return and reported income and wants an explanation.Act soonCP3219ANotice of Deficiency (90-Day Letter)
The IRS has decided you owe more tax. This is your legal notice and your ticket to challenge it in U.S. Tax Court.Strict legal deadlineCP11Changes to Your Return: You Owe
The IRS corrected a calculation or other error on your return, and now you owe money.Act soonCP12Changes to Your Return: Refund Changed
The IRS corrected your return, which changed your refund amount.For your informationCP13Changes to Your Return: Nothing Owed
The IRS changed your return, but you do not owe anything and get no refund.For your informationCP22AChanges You Requested: Balance Due
The IRS made changes you asked for, such as an amended return, and you now owe.Act soonCP23Estimated Payments Did Not Match
The estimated tax payments the IRS has on file are different from what you claimed, and you owe.Act soonLetter 566Your Return Is Being Examined
The start of an audit by mail. The IRS wants documents to support items on your return.Act nowLetter 525Proposed Audit Changes (30-Day Letter)
The IRS finished reviewing your return and proposes changes. You can agree or appeal.Act nowLetter 950Proposed Audit Changes and Your Appeal Rights
The 30-day letter after an in-person audit. You can agree or appeal.Act nowCP59You Did Not File a Return
The IRS has no record of a tax return from you for the year shown.Act nowCP518Final Reminder: Return Not Filed
A final reminder that a required return has not been filed.Act nowCP05Your Refund Is Being Reviewed
The IRS is reviewing your return to verify income, withholding, or credits before releasing your refund.For your informationCP49Refund Applied to a Balance You Owe
Some or all of your refund was used to pay a tax debt you owe.For your informationLetter 5071CVerify Your Identity
The IRS received a return in your name and needs you to confirm you filed it.Act soonLetter 4883CVerify Your Identity by Phone
The IRS needs you to call to verify your identity before processing your return.Act soonLetter 12CMissing Information on Your Return
The IRS needs a form or information that was missing from your return.Act soonLetter 105CYour Claim Was Disallowed
The IRS denied a refund claim or amended return you filed.Act soonLetter 854CPenalty Relief Request Denied
The IRS denied your request to remove a penalty.Act soonCP162Late Filing Penalty: Partnership or S Corporation
A penalty for filing a partnership or S corporation return late or without all required information.Act soonCP575Your New EIN
Confirmation of your business Employer Identification Number.For your informationCP2100Backup Withholding: Name and Number Mismatch
The IRS says some 1099s you filed have names and taxpayer ID numbers that do not match its records.Act soon
No match. Check the number in the corner of your letter, or ask us about it.
Scam check: The IRS starts contact by mail. It will never demand payment by gift card, wire transfer, or cryptocurrency, or threaten immediate arrest.
This is general information, not legal, tax, or financial advice for your specific situation. Every case is different. Always check the dates and amounts printed on your own documents.
Want someone to handle this for you?
IRS letters, tax debt, and penalty relief are handled by our sister firm, Emrys Tax Advisors, coordinated with your G.H. Byrd team. Business, bookkeeping, and SBA matters stay right here.