IRS Notice Decoder

IRS collection letters arrive in a deliberate sequence, and each rung of the ladder means less time and fewer options than the one before it. Find your notice below to see exactly what it means, the clock it starts, and the right way to respond.

1. Step 1 of 4

   Bill & reminders

   Routine bills and reminder letters. Interest and penalties are running, but no enforcement has started yet.

   CP14

   First Notice of Balance Due (CP14)

   The CP14 is the first bill the IRS sends when you owe unpaid taxes. What it means, the clock it starts, and how to respond before penalties escalate.

   Respond by: The pay-by date printed on the notice

   CP501

   First Reminder of Balance Due (CP501)

   A CP501 is the IRS reminder that a tax balance is still unpaid. What it means, the lien warning inside it, and how to respond before the CP503 and CP504 arrive.

   Respond by: The pay-by date printed on the notice

   CP503

   Second Reminder of Balance Due (CP503)

   The CP503 is the IRS second reminder of an unpaid tax balance and the last routine letter before the CP504 intent to levy. Deadlines, risks, and responses.

   Respond by: The pay-by date printed on the notice

2. Step 2 of 4

   New balance or adjustment

   The IRS has proposed or assessed a new balance, often from a mismatch or an account adjustment. Respond before it hardens into collection.

   CP2000

   Proposed Changes to Your Return (CP2000)

   A CP2000 proposes changes when third-party income reports do not match your return. Why you got it, the 30-day response window, and how to agree or push back.

   Respond by: 30 days from the notice date (60 days if you live outside the U.S.)

   CP215

   Civil Penalty Assessed on a Business (CP215)

   A CP215 tells a business the IRS has charged a civil penalty. What these penalties are, how to dispute or abate them, and why paying blind is a mistake.

   Respond by: The due date printed on the notice

   CP210/CP220

   Change to Your Business Tax Account (CP210/CP220)

   CP210 and CP220 notices mean the IRS changed your business tax account. How to verify the change, respond if you disagree, and pay if the change is right.

   Respond by: The due date printed on the notice

3. Step 3 of 4

   Final warning

   Urgent notices sent just before enforcement. Penalties escalate and the next letter typically authorizes seizure.

   CP504

   Notice of Intent to Levy (CP504)

   A CP504 lets the IRS seize your state tax refund and doubles the pressure on your account. What CP504 can and cannot levy, and how to respond right now.

   Respond by: Immediately, by the due date on the notice

   CP523

   Intent to Terminate Installment Agreement (CP523)

   A CP523 means the IRS intends to cancel your payment plan and levy. Why agreements default, the 30-day window to save yours, and how reinstatement works.

   Respond by: Within 30 days of the notice date, before termination

4. Step 4 of 4

   Enforcement

   Levy authority, passport certification, revenue officers, and personal penalty assessments. Deadlines here are statutory and unforgiving.

   CP90

   Final Notice of Intent to Levy (CP90)

   A CP90 is the final notice before the IRS can seize assets, and it starts your 30-day window to demand a hearing. What it means and how to use those rights.

   Respond by: 30 days from the notice date to request a CDP hearing

   LT11

   Final Notice of Intent to Levy (LT11)

   The LT11 is the IRS final notice before levy, sent by its automated collection arm. What it can seize, your 30-day hearing right, and the smart responses.

   Respond by: 30 days from the notice date to request a CDP hearing

   Letter 1058

   Final Notice of Intent to Levy (Letter 1058)

   Letter 1058 is a final levy notice signed by an IRS revenue officer. Why that changes the stakes, your 30-day hearing window, and how to respond well.

   Respond by: 30 days from the letter date to request a CDP hearing

   CP508C

   Passport Certification of Tax Debt (CP508C)

   A CP508C means the IRS certified your tax debt to the State Department, blocking passport issuance or renewal. The threshold, the 90-day rule, and the fixes.

   Respond by: No fixed deadline, but 90 days if a passport application is pending

   Letter 725-B

   Revenue Officer Appointment (Letter 725-B)

   Letter 725-B schedules a meeting with an IRS revenue officer about unpaid balances or unfiled returns. What the meeting covers and how to prepare for it.

   Respond by: The appointment date and time set in the letter

   Letter 1153

   Proposed Trust Fund Recovery Penalty (Letter 1153)

   Letter 1153 proposes the trust fund recovery penalty against you personally for unpaid payroll taxes. Your 60-day protest window and how to fight it.

   Respond by: 60 days from the letter date to protest (75 days if addressed outside the U.S.)