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IRS Notice Explainer

Type the number from the corner of your IRS notice to see what it means, how urgent it is, the deadline and your next steps, taken from the IRS's own explanation of each notice.

In short: Where do I find the notice number?

In the top or bottom right corner of the notice or letter. It usually starts with CP (computer paragraph) or LT/Letter, followed by a number, for example CP14 or LT11.

Last reviewed against 7 official sources.

Top right corner of the notice, e.g. CP14, CP504, LT11, or search a word like “levy”

How balance-due notices escalate

After a final notice the IRS can levy wages and bank accounts. Responding at any step keeps more options open.

CP504Final noticeUrgent

Notice of Intent to Levy (IRC §6331(d))

What it means

The IRS hasn't received payment. If you don't pay immediately, it can levy your income and bank accounts and seize property, including your state income tax refund.

Deadline

Pay immediately.

What to do

  1. Pay the balance now, or set up a payment plan straight away.
  2. Call the number on the notice if you disagree.
  3. From 10 days after this notice the failure-to-pay penalty can rise to 1% a month.

Your appeal rights

You can request a Collection Appeals Program (CAP) appeal before collection action.

Read the IRS page for CP504 ↗
All 17 notices we explain

How to read an IRS notice

  1. Find the code in the corner. It tells you what kind of notice it is.
  2. Find the date at the top and any “pay by” or “respond by” date. Some deadlines run from the notice date, others from when you receive it.
  3. Check the numbers against your own return and payment records.
  4. Respond in writing or by phone using the details on the notice, and keep copies.

The collection ladder

NoticeWhat it isWhat it means for you
CP14First billPay or set up a plan by the due date.
CP501 / CP503RemindersYou can still ask for a Collection Appeals Program appeal.
CP504Notice of Intent to LevyThe IRS can levy your state refund, income and bank accounts; the late-payment penalty can rise to 1% a month.
LT11 / Letter 1058Final notice30 days to request a Collection Due Process hearing.

Worked example

Maria ignored a CP14 and two reminders, and now has a CP504. The explainer marks it Urgent: the IRS can levy her income and bank accounts. Her best move is to set up a payment plan today, if she owes $50,000 or less she can do it online in minutes, which stops the notices before an LT11 arrives.

Limits

  • We cover the most common individual notices. If yours isn't listed, use the IRS's full notice search.
  • Always follow the specific dates and instructions printed on your notice.

Official sources

Figures last reviewed .

Frequently asked questions

Where do I find the notice number?

In the top or bottom right corner of the notice or letter. It usually starts with CP (computer paragraph) or LT/Letter, followed by a number, for example CP14 or LT11.

What order do IRS collection notices come in?

For most individuals with a balance due: CP14 (first bill), CP501 (reminder), CP503 (second reminder), CP504 (Notice of Intent to Levy) and then LT11 or Letter 1058 (final notice with your right to a Collection Due Process hearing). The IRS can levy wages and bank accounts after the final notice.

How long do I have to respond to an LT11 or Letter 1058?

30 days from receipt to request a Collection Due Process hearing on Form 12153. The same 30 days applies to Letter 3172, the notice that a federal tax lien has been filed.

Is a CP2000 a bill?

No. It proposes a change because income reported by employers or banks doesn't match your return. Reply by the date on the notice saying whether you agree. If you don't reply, the IRS may send a Statutory Notice of Deficiency (CP3219A) and then a bill.

What happens if I ignore a CP3219A?

It gives you a 90-day period to respond or petition the U.S. Tax Court, and the IRS cannot extend it. If you do nothing, the proposed tax is assessed and you'll receive a bill.

Can the IRS take my Social Security?

Yes. A CP91 notice says the IRS intends to levy up to 15% of your Social Security benefits. Call the IRS on the number on the notice. The Social Security Administration cannot stop the levy.

How can I tell if a notice is a scam?

The IRS generally mails a bill first. It does not call to demand immediate payment by a specific method such as a prepaid debit card, gift card or wire transfer, and it does not demand payment without giving you a chance to question or appeal. Check the notice in your IRS Online Account or call a number listed on irs.gov rather than one in an email or text.

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Disclaimer: This tool gives a general estimate based on what you enter and the published rules. It is not tax, legal or financial advice, and the tax authority makes the final decision. Speak to a qualified professional before acting. See our disclaimer.