IRS Notice Library

How to Read, Respond, & Resolve Every IRS Letter in 2026

Search Notices

CP523

Notice of Default

Your payment plan has defaulted. They will now levy.

Notice CP523 means your IRS agreement is terminated. Learn how to reinstate it before a levy starts.

Critical

Urgency

CP504

Final Intent to Levy

They are about to seize your state tax refund and other assets.

CP504 is a serious threat to your assets. Learn how to stop the IRS from seizing your state refund.

Critical

Urgency

CP90

Intent to Levy Assets

The IRS is about to seize your bank accounts or property.

Urgent: Notice CP90 means the IRS is seizing assets. Learn how to stop a levy in 30 days or less.

Critical

Urgency

CP91

Social Security Levy

The IRS is taking 15% of your Social Security benefits.

Is the IRS taking your Social Security? Notice CP91 is a levy intent. Learn how to protect your benefits.

Critical

Urgency

Notice LT11

Final Notice to Seize

Similar to Letter 1058; the IRS is moving to seize property.

LT11 is a final warning before the IRS seizes your property. Learn your rights to a hearing.

Critical

Urgency

Letter 1058

Final Notice (CDP Rights)

Your absolute last warning before a levy begins.

Letter 1058 is your last chance to stop a levy legally. Learn why you must file a CDP request today.

Critical

Urgency

Letter 3172

Notice of Federal Tax Lien

A lien has been filed against your property.

Letter 3172 means a lien is on your property. Learn how to get an IRS lien withdrawn or subordinated.

Moderate

Urgency

CP42

Refund Offset (Own)

Your refund was taken for a non-tax debt (student loans, child support).

Received CP42? Your refund was applied to other federal debts. Learn which agency took it and how to contact them.

Moderate

Urgency

CP15

Civil Penalty Notice

You've been fined for a "frivolous" filing or a tax mistake.

What is an IRS CP15 notice? Learn why you were penalized and how to appeal frivolous return penalties.

Moderate

Urgency

CP75

EITC/Audit Notice

They are auditing your Earned Income Tax Credit or Dependents.

Stuck in an EITC audit? Notice CP75 means the IRS needs proof of dependents. See our document checklist.

Moderate

Urgency

CP87A

Dependent Conflict

Two people claimed the same child on their taxes.

CP87A happens when two people claim the same dependent. Learn how to win a dependency dispute.

Moderate

Urgency

CP39

Refund Offset (Spouse)

They took your refund to pay a debt your spouse or ex-spouse owes.

Was your tax refund grabbed for your spouse's IRS debt? Here is how to use Innocent Spouse Relief to get it back.

Moderate

Urgency

CP44

Refund Delay Notice

The IRS is holding your refund while they check for other debts.

Is the IRS holding your refund? Notice CP44 means they are checking for other debts. Learn what to do next.

Low

Urgency

CP501

First Reminder Notice

You have a balance due; this is the first "formal" reminder.

Received a CP501? It's your first reminder to pay. Learn about payment options and penalty abatement.

Low

Urgency

CP71

Annual Reminder of Debt

A yearly "check-in" reminding you that you still owe.

Notice CP71 is a yearly reminder of tax debt. Learn how to stop the interest and settle your debt.

Low

Urgency

CP49

Refund Applied to Debt

Your refund was used to pay off a past IRS tax debt.

CP49 explains that your refund was used to pay an old tax bill. Check your remaining balance here.

Low

Urgency

CP521

Installment Plan Reminder

Your monthly payment for your tax plan is due soon.

Notice CP521 is a monthly reminder for your IRS payment plan. Stay in compliance to avoid defaults.

Low

Urgency

CP14

Notice of Unpaid Taxes

The IRS says you owe money. No seizure has started yet.

Received a CP14? Don't panic, but don't ignore it. Learn how to set up a payment plan and avoid penalties.

Low

Urgency

CP503

Second Reminder

You ignored the first letter; the IRS is getting louder.

Notice CP503 is the second warning from the IRS. Don't let it escalate to a levy—take action now.

Medium

Urgency

Letter 2271C

Agreement Accepted

The IRS has officially accepted your payment plan.

Good news! Letter 2271C confirms your IRS payment plan. Here is how to stay in good standing.

Low

Urgency