IRS letters
IRS letters, in plain language.
Plain-language explanations of the IRS notices and letters this site covers, with official IRS sources for each one.
Each page is general information from the Law Office of Alexander Powell, PLLC, not legal advice, and not a substitute for the notice itself. The paper in your hand and the current official IRS instructions control.
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Balance due and collection
- CP14Balance due noticeThe IRS says you have an unpaid balance.
- CP501First reminderThe IRS is reminding you about a balance.
- CP503Second reminderThe IRS is following up about a balance.
- CP71CUnpaid balance noticeThe IRS is reminding you a balance remains.
- CP504Notice of intent to levyThe IRS says a balance remains unpaid.
- LT16Unpaid tax or missing returns warningThe IRS wants action before enforcement.
- CP523Installment agreement defaultThe IRS says a payment agreement may be in default.
- LT11 or Letter 1058Final notice before levyThe IRS is giving a final collection notice.
- CP90Final notice of intent to levyThe IRS says levy and hearing rights are involved.
- Letter 3172Notice of federal tax lienThe IRS says a lien filing was recorded.
Examinations and proposed changes
- CP2000Proposed income mismatchThe IRS says reported information does not match.
- Letter 525Examination reportThe IRS is proposing examination changes.
- CP75Credit audit, refund heldThe IRS is auditing credits you claimed.
- Letter 3219Notice of deficiencyThe IRS is proposing a tax deficiency.
- Letter 1153Proposed trust fund penaltyThe IRS proposes a penalty tied to unpaid business taxes.
Return changes and processing
- CP11Return corrected, balance dueThe IRS changed the return and now shows an amount due.
- CP12Return corrected, refund changedThe IRS changed your return and your refund.
- CP23Estimated tax difference, balance dueThe IRS changed your return and shows a balance.
- CP24Estimated tax difference, credit dueThe IRS changed your return and shows a credit.
- Letter 12CMore information needed to process returnThe IRS needs missing or corrected information before processing the return.
- CP49Refund applied to a tax debtThe IRS kept your refund for another balance.
Return reviews
Missing returns
Identity verification
- Letter 4883CIdentity verification by phoneThe IRS needs you to verify your identity.
- Letter 5071CIdentity verification noticeThe IRS needs you to verify your identity online or by phone.
- Letter 5747CIn-person identity verificationThe IRS may require an appointment to verify identity and a filed return.
These are the supported notices and letters. For any other IRS mail, start with the official guide: IRS: Understanding your notice or letter.
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