IRS Tax Notice Library

IRS Notice CP2000 is an Underreporter Inquiry used by the IRS to inform you that the income, payments, and/or credits reported on your tax return do not match the information reported to the IRS by third parties, such as employers or financial institutions. This notice proposes changes to your tax liability, which usually results in additional tax owed, plus penalties and interest. It is crucial to respond promptly and accurately to avoid further complications.

IRS Notice CP503 is the second reminder notice that you have an outstanding tax debt (balance due) that has not been paid. This notice is serious because it warns of potential collection actions, including levies on wages or bank accounts, if the debt is not resolved immediately. It provides a final opportunity to pay or arrange a payment plan before the IRS escalates collection efforts.

IRS Notice CP12 is a positive notification indicating that the IRS reviewed your tax return, made changes (usually minor corrections), and determined that you overpaid your taxes. This notice confirms that you are due a refund, and it details the exact amount of the refund and how the calculation was made. It is generally good news, but you must review the changes to ensure accuracy.

IRS Notice CP11 is a balance due notice informing you that the IRS corrected a mathematical or clerical error on your tax return, which resulted in an increase in your tax liability. This notice serves as a bill for the corrected amount, including any applicable penalties and interest. It requires immediate attention to avoid further escalation of collection actions.

IRS Notice CP90 is a severe collection notice informing you that the IRS intends to seize (levy) your property, wages, or bank accounts to satisfy an unpaid tax debt. This is the final warning before enforced collection action begins, and it demands immediate attention to prevent financial seizure.

IRS Notice CP21 informs you that the IRS has changed your tax return, resulting in an overpayment and a refund or credit. This notice confirms that the IRS processed an adjustment, such as correcting a math error or applying a payment, which increased the amount of money owed back to you. It is a positive notice, confirming a refund amount and often including interest paid on the overpayment.

IRS Notice CP91 is a critical, final demand for payment regarding a federal tax liability, specifically related to non-payment of trust fund taxes (like payroll taxes). This notice serves as the final warning before the IRS begins the process of levying (seizing) your assets, bank accounts, or wages.

IRS Notice CP22 is a balance due notice informing you that the IRS has adjusted your tax return, resulting in an increase in the tax you owe. It outlines the specific changes made, the new total tax liability, and includes penalties and interest calculated up to the date of the notice. This notice requires immediate action to avoid further penalties and collection activity.

Notice CP523 is a highly urgent communication from the IRS indicating that your existing Installment Agreement (IA) is in default and is being terminated. This notice serves as the final warning before the IRS proceeds with enforced collection actions, including wage garnishment and bank levies. Immediate action is required to prevent the seizure of your assets.

IRS Notice CP525 informs you that your existing Installment Agreement (IA) with the IRS has been terminated due to non-compliance. This notice is urgent and signals that the IRS will resume aggressive collection actions, including potential levies or liens, to recover the outstanding tax debt. You must act immediately to prevent further enforcement action.

IRS Notice CP75 is a critical correspondence informing you that the IRS is holding your tax refund because they need to verify the eligibility for refundable tax credits claimed on your return, such as the Earned Income Tax Credit (EITC) or Child Tax Credit (CTC). This notice initiates an audit process focused solely on these credits and requires immediate action to provide documentation proving your claims.

IRS Notice CP71A is an annual statement sent to taxpayers who have an existing Installment Agreement (IA) with the IRS. This notice serves as an annual reminder, summarizing the current balance due, payments received over the last year, and the remaining payment schedule. It is not a bill for a new liability but a status update on a pre-existing debt.

IRS Notice CP16 is a formal notification that your tax return has been processed, but the payments, withholdings, or credits applied were not enough to cover the total tax liability, resulting in a balance due. This notice serves as a bill, detailing the amount owed and the penalties and interest already assessed.

IRS Notice CP30 informs you that the IRS has applied a credit balance from one tax period (usually an overpayment) to an outstanding tax liability in a different tax period, resulting in a change to your balance due or refund amount. This notice confirms the transfer of funds and provides an updated account balance.

IRS Notice CP71C is a notification informing you that the IRS has offset (applied) a tax refund or overpayment from one tax period to cover a tax debt you owe for a different tax period. This notice confirms that the offset transaction has been completed and provides a detailed accounting of how the funds were applied.

IRS Notice LTR11C is a formal letter from the IRS Examination Division notifying you that your tax return has been selected for audit (examination) and requesting specific documentation or clarification necessary to complete the review. This notice is the official start of the audit process and requires prompt, careful attention to avoid penalties and further complications.

IRS Notice CP71 is an annual reminder statement sent to taxpayers who currently have an established Installment Agreement (IA) with the IRS. It serves as a yearly summary of your remaining tax debt, payment history, and the total interest and penalties assessed over the past year.

IRS Notice LTR525 is a critical collection notice informing you that the IRS intends to seize your state tax refund or other state payments to satisfy an outstanding federal tax debt. This notice is issued under the Federal Payment Levy Program (FPLP) and signals that the IRS is escalating its collection efforts. Immediate action is required to prevent the offset and avoid further penalties.

IRS Notice CP80 informs you that the IRS has received a payment or credit on your account, but they have not yet processed the corresponding tax return (or return information) that explains the payment. This notice typically occurs when a payment is submitted before the tax return is filed or processed.

IRS Notice CP59 is a critical demand for information sent primarily to employers or payers who have failed to file certain required employment or information returns, such as Forms 940, 941, or 1099. This notice informs the recipient that the IRS records show a filing requirement that has not been met, often based on prior year filings or third-party information. Failure to respond promptly can result in the IRS assessing tax based on estimates, significant penalties, and collection actions.

IRS Notice CP79 informs you that the IRS has denied or disallowed a claim for a tax credit, most commonly the Earned Income Tax Credit (EITC), due to missing or incorrect information. This notice requires immediate action to understand the specific reason for the denial and determine if you can provide the necessary documentation to appeal the decision. Failure to respond promptly may result in the permanent loss of the claimed credit.

IRS Notice CP297 is a serious legal document known as a Final Notice of Intent to Levy and Notice of Your Right to a Hearing. This notice indicates the IRS has determined you owe back taxes and plans to seize (levy) your assets, wages, or bank accounts if you do not respond immediately. It is the last warning before enforced collection action begins.

IRS Notice LTR1058 is a highly urgent formal notification known as a 'Final Notice of Intent to Levy and Notice of Your Right to a Collection Due Process (CDP) Hearing.' This notice is the IRS's final warning that they intend to seize your assets, wages, or bank accounts to satisfy an unpaid tax debt. Receiving this means the IRS has exhausted standard collection efforts and is now legally authorized to proceed with enforced collection actions.

Notice CP259 is an urgent notification from the IRS informing a business that it has an outstanding balance of employment taxes (such as payroll taxes) and that the IRS intends to seize business assets to satisfy the debt. This notice is a critical step in the IRS collection process and serves as the final warning before enforced collection actions begin.

IRS Letter 3219 is the Statutory Notice of Deficiency (SND), often called the '90-Day Letter.' This is the formal legal notification that the IRS proposes a change to your tax liability, resulting in a deficiency (tax due), and it is your legal gateway to petition the U.S. Tax Court. This letter is extremely time-sensitive and requires immediate attention to protect your rights.

IRS Notice LTR3172, officially titled 'Examination Report,' is a critical document that summarizes the findings of a completed IRS audit (examination) and proposes specific changes to your tax liability. This notice is not a bill, but rather a formal statement detailing the adjustments the IRS intends to make, resulting in either a tax due, a reduced refund, or occasionally, a 'no change' result. It requires immediate attention as it outlines your rights to appeal the findings before the assessment becomes final.

IRS Notice CP162 informs you that the IRS has assessed a penalty, typically for failing to file a required information return (such as Form 1099 or W-2) or for filing it late or incorrectly. This notice is a bill for that specific penalty and requires prompt attention to avoid further interest and collection actions.

IRS Notice CP518 is a critical collection notice informing you that the IRS intends to seize your property or assets (a levy) because you have an outstanding tax debt, specifically related to certain business taxes or the Trust Fund Recovery Penalty (TFRP). This is typically the final warning before the IRS takes enforcement action, making immediate response essential to protect your assets.

Notice CP515 is a critical collection notice informing you that the IRS has determined you owe taxes for a specific period, but they have not yet received the required tax return from you. This notice serves as a formal demand for the missing return and the associated payment, signaling that the IRS collection process is escalating. Ignoring CP515 can lead to severe enforcement actions, including penalties, interest, and enforced collections.

IRS Notice LTR4800C is a critical communication informing you that the IRS has received your application for an Offer in Compromise (OIC) but requires additional information or clarification before processing can continue. This notice is a request for verification and documentation necessary to determine if your OIC submission meets the initial requirements for acceptance. Failure to respond promptly will result in the IRS returning your application without further consideration.

IRS Notice CP575 is the official confirmation letter from the IRS that verifies the assignment of a new Employer Identification Number (EIN) to your business entity. This notice is crucial because the EIN is the unique identifier your business must use for all federal tax filings, bank accounts, and legal registrations. It serves as proof that your application for the EIN was successful.

IRS Notice LTR5747C is an official letter from the IRS Taxpayer Protection Program (TPP) informing you that the IRS has received a tax return filed using your Social Security Number but requires identity verification before processing it. This letter is a critical security measure designed to protect you from tax-related identity theft and requires immediate action to prevent significant refund delays.

IRS Notice CP576 is the official notification that the Internal Revenue Service has accepted your Offer in Compromise (OIC). This notice confirms the terms of your agreement, including the total accepted amount and the required payment schedule.

IRS Notice CP10 informs you that the IRS has changed your tax return, usually due to an adjustment in reported income, deductions, or credits, and that this change has resulted in an outstanding balance due. It outlines the specific changes made, the new tax liability, and the total amount you now owe, including any penalties and interest accrued to date.

IRS Notice CP27 informs you that the IRS adjusted your tax refund because the Earned Income Tax Credit (EITC) claimed on your return was disallowed or changed. This notice explains the reason for the adjustment and details the new, lower refund amount you will receive, or the resulting balance due.