IRS Notices & Letters: Did You Get One?

Most notices are triggered by specific account activities. You likely received mail because:

• Tax Debt: You owe delinquent taxes (underpaid at filing or unpaid after).

• Missing Returns: You have an unfiled tax return.

• Adjustments: The IRS changed something on your return (adjusting your balance or refund).

• Penalties: The IRS assessed interest and/or penalties.

• Enforcement: The IRS is moving toward a levy or has seized your refund.

• Audits: You were selected for an audit or your return was adjusted following one.

Don’t let the mail sit on your desk. Use this framework to handle the situation:

1. Confirm Legitimacy: Ensure it is a valid government communication.

2. Read Every Page: The actual reason for the notice is often buried in the middle.

3. Identify Deadlines: Look for dates regarding audit responses, appeals, or levy hearing windows.

4. Decide Your Strategy: Will you pay, dispute the findings, provide documents, or request hardship relief?

5. Engage Protection: You can authorize a professional to receive IRS communications and act on your behalf.

1. Changes to Your Tax Return

The IRS has adjusted your return based on errors or third-party data (like W-2s or 1099s).

• CP11: Error corrected; you now owe money.

• CP22A: Return updated based on the information you provided.

• CP2000: Income updated based on third-party info (underreporting).

• CP3219A: Statutory Notice of Deficiency (updated via third-party info).

• CP3219N: You didn't file; the IRS calculated your tax for you (SFR).

2. Requests for Information

The IRS needs proof or a meeting to move forward.

• CP75: Request for info on a claimed credit (e.g., EITC).

• Form 9297: A Revenue Officer’s request for financial documents.

• Form 15103: A request for you to explain why you haven't filed.

• Notice 725-B: Request for an in-person meeting regarding unpaid taxes.

• Letter 2277: A meeting regarding business cash transaction reporting.

3. Balance Due & Collection Reminders

These often arrive in waves, becoming increasingly severe.

• CP14 / CP14A: First notice of tax debt or installment agreement balance.

• CP501 / 502 / 503: Progressive reminders; CP503 is the last one you should ignore.

• CP40 / CP71: Reminders of debt, including those assigned to private agencies.

• LT16 / LT17 / LT19: Rising collection pressure and instructions for payment.

• CP71C: Passport-related notice for "seriously delinquent" debt.

4. Refund Offset (Seizure)

The IRS is holding or applying your refund to other debts.

• CP16 / CP49: Refund applied to a balance due or intercepted for other debts.

• CP63 / CP88: Refund held because of unfiled returns from prior years.

5. Final Warnings: Liens & Levies

Urgent: These notices often have a 30-day window to file an appeal to stop the seizure of assets.

• CP90 / CP297: Final notice of intent to levy assets and your right to a hearing.

• CP91 / CP298: Notice of intent to levy Social Security benefits.

• CP504 / 504B: Notice of intent to levy; often the final step before action.

• CP508C: Certification to the State Department to revoke your passport.

• CP523: Notice that your installment agreement has defaulted; seizure is imminent.

• LT11 / LT1058 / CP77: Intent to seize wages, bank accounts, or other property.

We don't just read the letter; we build a defense. Our approach includes:

• Verification: Confirming IRS numbers against your actual transcripts.

• Strategic Response: Using the correct legal language to protect your appeal rights.

• Resolution: Pursuing the best fit—Installment Agreements, Currently Not Collectible (CNC) status, Penalty Abatement, or an Offer in Compromise.

Stop the pressure and take control today.