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IRS Notice Library

Find your notice code. See what it means, how long you have to respond, and what happens if you don't.

How IRS Collection Escalates

STAGE 1

First Bill

CP14

STAGE 2

Reminders

CP501 · CP 71

STAGE 3

2nd Warning

CP503

STAGE 4

Final Demand

CP504

STAGE 5

Levy Rights

LT 11 · L-1058 · CP 90

STAGE 6

Siezure

CP91 · L-3172

CP14
21 days
Notice of Unpaid Taxes
This is the "polite" phase. Interest is accruing, but you have time to negotiate a payment plan before things get aggressive.
What to do
CP71
No deadline
Annual Reminder of Debt
The IRS is legally required to send this. It doesn't usually mean new enforcement, just that the interest is growing.
What to do
CP504
30 days
Final Intent to Levy
This is the most common "panic" letter. It's the step right before they hit your bank account.
What to do
Letter 1058
30 days - CDP
Final Notice (CDP Rights)
The most important letter. This gives you "Collection Due Process" rights.
What to do
CP523
30 days
Notice of Default
Usually caused by missing a payment or owing new taxes. You have 30 days to fix it before they seize assets.
What to do
Letter 3172
30 days - CDP
Notice of Federal Tax Lien
This ruins your credit and makes it hard to sell your house. You must fight to get it "withdrawn."
What to do
CP15
30 days to appeal
Civil Penalty Notice
The IRS uses this to punish "tax protester" arguments. You must respond quickly
What to do
CP87A
30 days
Dependent Conflict
This is a "who gets the kid?" letter. If you have the legal right, you must provide proof of residency.
What to do
CP44
No Deadline
Refund Delay Notice
This is a "wait and see" letter. They haven't taken the money yet, but they are looking for a reason to.
What to do
CP521
by due date
Installment Plan Reminder
Just a billing statement. If you miss this, your whole agreement could default.
What to do
CP501
21 days
First Reminder Notice
They are giving you a chance to pay before adding more "Failure to Pay" penalties.
What to do
CP503
10 days
Second Reminder
This is the middle-ground letter. They haven't levied yet, but they are preparing to move the case to collections.
What to do
Notice LT11
30 days - CDP
Final Notice to Seize
This is issued by the ACS (Automated Collection System). It carries full levy power.
What to do
CP90
30 days - CDP
Intent to Levy Assets
Final Warning. You have 30 days to file for a CDP hearing to stop the seizure legally.
What to do
CP91
30 days
Social Security Levy
This hits seniors hard. You can often stop this by proving "Financial Hardship."
What to do
CP42
No deadline
Refund Offset (Own)
The IRS is acting as a debt collector for another agency (student loans, child support)
What to do
CP75
30 days
EITC/Audit Notice
The IRS "freezes" your refund until you prove your kids live with you. This requires specific documentation.
What to do
CP39
30 days
Refund Offset (Spouse)
This is common in divorces. Even if your decree says you aren't liable, the IRS follows federal law. You need to file for relief.
What to do
CP49
No deadline
Refund Applied to Debt
If you owed money from 3 years ago, the IRS just automatically "paid" themselves with your current refund.
What to do
Letter 2271C
No deadline
Agreement Accepted
Good news! You are now "in compliance" and safe from levies as long as you pay.
What to do

Not sure which notice you have?

The code is printed in the top-right corner of the first page of the letter. Send us a photo and we'll tell you what it means and what your deadline is.

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