What the number on your IRS notice means.

Balance due and collection notices, in the order they usually arrive

These follow one another on a schedule. Rights that exist at one step are gone at the next.

CP14First notice of balance due

The first bill after the IRS processes a return that shows tax owed, or after it changes a return. It states the tax, penalty, and interest to date. It is a bill, not a proposal, and it starts the collection sequence.

Clock: Pay or arrange payment by the date on the notice. Interest and the failure-to-pay penalty keep running until the balance is paid. Read the full page →

CP501Reminder of balance due

A reminder that a balance remains. Nothing new has been assessed; the IRS is restating the CP14 amount with added interest and penalty.

Clock: Pay or respond by the date on the notice. No new rights are created or lost at this step. Read the full page →

CP503Second reminder

A second reminder stating that the IRS has not heard from you. The next notice in the sequence is usually CP504.

Clock: Pay or respond by the date on the notice. Read the full page →

CP504Notice of intent to levy, state refund

Tells you the IRS intends to levy your state tax refund and may take other property. Despite the wording, CP504 is not the final notice: it does not carry Collection Due Process hearing rights. The final notice, LT11 or Letter 1058, comes next.

Clock: Pay or respond by the date on the notice. Expect the final notice if you do not. Read the full page →

LT11 · Letter 1058Final notice of intent to levy and notice of your right to a hearing

The last notice before the IRS can levy wages, bank accounts, and other property. It is the notice that carries Collection Due Process rights under section 6330. LT11 comes from the Automated Collection System; Letter 1058 comes from a revenue officer. They mean the same thing.

Clock: 30 days from the date on the notice to request a Collection Due Process hearing on Form 12153. A timely request stops the levy while the hearing is pending and preserves the right to go to the Tax Court. Read the full page →

CP90 · CP297Final notice of intent to levy (service-center version)

The same final notice as LT11, issued by computer from a service center. CP90 goes to individuals and CP297 to businesses. Both carry the same hearing rights.

Clock: 30 days to request a Collection Due Process hearing on Form 12153. Read the full page →

CP91 · CP298Intent to levy Social Security benefits

Notice that the IRS intends to take up to 15 percent of federal payments, usually Social Security benefits, through the Federal Payment Levy Program. CP91 goes to individuals and CP298 to businesses.

Clock: 30 days to request a hearing or arrange payment before the levy on benefits begins. Read the full page →

CP71 · CP71A · CP71CAnnual reminder of balance due

A yearly statement of what is still owed, sent on accounts the IRS is not actively collecting, including accounts in currently-not-collectible status. It does not change your rights or start a new deadline, but it confirms the balance and the interest still accruing.

Clock: No new deadline. Check the figures against your own records. Read the full page →

CP523Installment agreement default

Notice that you missed a payment or a filing under an installment agreement and that the IRS intends to terminate the agreement and levy. It also carries appeal rights.

Clock: 30 days from the date on the notice to cure the default or appeal before the agreement ends and levy can begin. Read the full page →

Return examination and proposed-change notices

These propose a change to your tax. Nothing is owed until the proposal becomes an assessment, and the deadlines decide whether it does.

CP2501Initial underreporter inquiry

An early request to explain a difference between income reported to the IRS by employers, banks, or brokers and what appears on your return. It often comes before a CP2000 and does not yet propose a tax amount.

Clock: Respond by the date on the notice, usually 30 days, with an explanation or the corrected information. Read the full page →

CP2000Proposed changes: income does not match

The automated underreporter notice. The IRS has matched third-party forms against your return and proposes added tax, penalty, and interest. It is not a bill and not an audit, but it becomes a notice of deficiency if ignored.

Clock: Respond by the date on the notice, generally 30 days. You can agree, partly agree, or disagree with documents. Read the full page →

CP3219A · Letter 3219 · Letter 531Statutory notice of deficiency, the 90-day letter

The formal notice that the IRS intends to assess the tax it proposed. It is your ticket to the U.S. Tax Court, the only court where you can dispute the tax before paying it. CP3219A follows an unanswered CP2000; Letter 531 and Letter 3219 follow an audit.

Clock: 90 days from the date on the notice to file a petition with the U.S. Tax Court, 150 days if the notice is addressed to a person outside the United States. The IRS cannot extend it. If the deadline passes, the tax is assessed and billed. Read the full page →

Letter 525 · Letter 915Examination report, the 30-day letter

Sent at the end of an audit with the examiner's report of proposed changes. Letter 525 is the general version; Letter 915 is the correspondence-audit version. Agreeing closes the audit; disagreeing sends the case to the IRS Independent Office of Appeals.

Clock: 30 days to sign the agreement or file a written protest requesting Appeals. If you do neither, a notice of deficiency follows. Read the full page →

Letter 2205 · Letter 3572Audit notification

The letter that opens an examination. Letter 2205 asks you to call to schedule an audit by a revenue agent or tax compliance officer. Letter 3572 is the correspondence-audit opener listing the items under review and the documents requested.

Clock: Respond by the date in the letter. Nothing is owed yet, but what you send and say shapes everything that follows. Read the full page →

CP22A · CP22EChanges made to your return

Tells you the IRS changed your return and that you owe a balance as a result. CP22A follows a change you requested or agreed to; CP22E follows an audit. The balance then enters the collection sequence above.

Clock: Pay or respond by the date on the notice. Read the full page →

Lien and levy documents

These are not warnings. They are the instruments the IRS uses to take or encumber property.

Letter 3172Notice of federal tax lien filing and right to a hearing

Tells you the IRS has filed a Notice of Federal Tax Lien in the public records and that you have Collection Due Process rights about the lien. It is sent within five business days of the filing.

Clock: Request a Collection Due Process hearing on Form 12153 by the date on the letter, 30 days from that five-day window, to challenge the lien or ask for withdrawal, discharge, or subordination. Read the full page →

Form 668(Y)(c)Notice of federal tax lien

The document itself, recorded with the county clerk where real property sits or with the Texas Secretary of State for other property. It gives public notice of the IRS's claim and appears in title searches.

Clock: No response deadline on the form. The 30-day hearing right runs from Letter 3172. The lien is released within 30 days after the balance is paid or becomes unenforceable. Read the full page →

Form 668-ANotice of levy, bank accounts and third parties

The levy served on a bank, brokerage, or other third party that holds your money. It reaches funds in the account on the day it is received, not later deposits.

Clock: The bank must hold the funds for 21 days before sending them to the IRS. That window is the time to get the levy released. Read the full page →

Form 668-WNotice of levy on wages, salary, and other income

The continuous wage levy served on your employer. A portion of each paycheck goes to the IRS until the levy is released, the balance is paid, or the collection period ends. The exempt amount depends on your filing status and dependents, from Publication 1494.

Clock: No fixed end date. It continues paycheck after paycheck until released, which usually means reaching an agreement with the IRS. Read the full page →

Form 668-DRelease of levy

The document the IRS sends to the bank or employer to lift a levy, in full or in part. If a release has been agreed to, this is the paper that proves it.

Clock: None. Confirm the employer or bank received it. Read the full page →

Unfiled return, business, and personal-liability notices

These reach business owners and non-filers, and several carry deadlines that are easy to miss because they do not look like bills.

CP59 · CP516 · CP518Unfiled return notices

The sequence for a missing individual return: CP59 is the first request, CP516 the second, and CP518 the final notice. After CP518 the IRS may prepare a substitute for return without your deductions and assess tax on it.

Clock: File the return or explain why none is due by the date on the notice. Refunds on an unfiled return are forfeited three years after the original due date. Read the full page →

Letter 1153Proposed trust fund recovery penalty

Tells an owner, officer, or employee that the IRS proposes to assess the trust fund recovery penalty against them personally for a business's unpaid payroll taxes. It follows the Form 4180 interview.

Clock: 60 days from the date on the letter to file a written protest with Appeals, 75 days if addressed outside the United States. After that the penalty is assessed and collected from you personally. Read the full page →

Letter 725-BRevenue officer appointment letter

The letter a revenue officer sends to schedule a first meeting. Since 2023 the IRS uses this letter instead of unannounced visits in most cases. Its arrival means a field collection employee has been assigned to you.

Clock: Respond and attend, or have a representative attend, by the date in the letter. Form 2848 lets your representative deal with the officer directly. Read the full page →

Form 9297Summary of taxpayer contact

A revenue officer's written list of what you must provide, usually financial statements, missing returns, and proof of current deposits, with a due date for each item.

Clock: The dates on the form. Missing them is how a revenue officer justifies levy or seizure. Read the full page →

Form 4180Trust fund recovery penalty interview

The interview form a revenue officer uses to decide who was responsible for a business's unpaid payroll taxes and whether they acted willfully. Answers on this form drive the Letter 1153 decision.

Clock: Scheduled by the officer. You are entitled to have a representative present. Read the full page →

Forms you file in response

These are not notices. They are the tools, and most notices above point to one of them.

Form 12153Request for a Collection Due Process or equivalent hearing

The form that invokes your hearing rights after a final notice of intent to levy or a lien filing. Filed on time, it pauses levy action and preserves Tax Court review. Filed late, within one year, it gets an equivalent hearing without the court right.

Clock: 30 days from the final notice or lien letter for a full hearing; one year for an equivalent hearing. Read the full page →

Form 2848Power of attorney and declaration of representative

Authorizes an attorney, CPA, or enrolled agent to represent you before the IRS, receive your notices, and speak with the IRS on your behalf. Once it is on file, the IRS is generally required to deal with the representative.

Clock: None. File it at the start of any matter. Read the full page →

Form 656Offer in compromise

The application to settle a tax debt for less than the full amount, filed with the Form 433-A (OIC) or 433-B (OIC) financial statement, the application fee, and the first payment unless you qualify for the low-income waiver.

Clock: No filing deadline, but collection continues while the offer is being prepared. Once filed, levy is generally suspended while the offer is pending. Read the full page →

Form 433-A · 433-B · 433-FCollection information statements

The financial statements the IRS uses to decide what you can pay. 433-F is the short form used by the Automated Collection System; 433-A (individuals) and 433-B (businesses) are the detailed forms a revenue officer or an offer examiner requires.

Clock: Due by the date the IRS sets. Accuracy matters: these are signed under penalty of perjury. Read the full page →

Form 9465Installment agreement request

The request for a monthly payment plan. Many plans can also be set up online without the form.

Clock: No deadline, but requesting a plan before the final notice avoids the levy sequence. Read the full page →

Form 843Claim for refund and request for abatement

The form used to ask the IRS to remove penalties, and some interest, after they have been assessed, including first-time abatement and reasonable-cause requests.

Clock: Generally within three years of the return's filing or two years of the payment, whichever is later. Read the full page →

Form 8857Request for innocent spouse relief

The request to be relieved of tax, penalty, and interest from a joint return that your spouse or former spouse caused. The IRS is required to contact the other spouse.

Clock: Generally within two years after the IRS first tries to collect from you for most relief types; equitable relief has a longer window tied to the collection period. Read the full page →

Texas Comptroller notices

State notices run on their own schedule, separate from anything the IRS sends.

Texas Notification of Audit ResultsComptroller audit assessment

The Comptroller's statement of tax, penalty, and interest after a sales tax, franchise tax, or other state tax audit. It becomes final unless you ask for a redetermination hearing.

Clock: 60 days from the date of the notice to file a written request for a redetermination hearing with a statement of grounds. After 60 days the assessment is final. Read the full page →

Notice of Tax/Fee DueComptroller billing notice

The Comptroller's bill for a filed or estimated liability. Unpaid balances move to collection, which can include liens, bank freezes, permit suspension, and referral to the Attorney General.

Clock: Pay or dispute by the date on the notice. Read the full page →

Notice of State Tax LienComptroller lien

The Comptroller's lien, recorded in county real property records, for a final state tax liability. It attaches to all of the taxpayer's property in that county.

Clock: No response deadline on the notice itself. Release follows payment or a successful challenge to the underlying liability. Read the full page →

Notice of ForfeitureFranchise tax forfeiture

Notice that an entity's right to transact business in Texas has been forfeited for failing to file franchise tax reports or pay the tax. A forfeited entity cannot sue or defend a suit in Texas courts, and officers can become personally liable for debts incurred afterward.

Clock: Cure by filing the missing reports and paying what is due, then request reinstatement through the Comptroller and the Secretary of State. Read the full page →

Page updated October 4, 2026.