IRS notices

Tax center

IRS notices

Received something from the IRS? Find your notice number below to understand what it means and what to do next.

Finding your notice number: Every IRS notice or letter has a code printed in the upper right corner — it starts with CP or Letter. That code tells you exactly what the IRS is contacting you about. If you can't find it, look for a line that reads "Notice" or "Letter" followed by a number.

What to do first — with any notice

01
Don't ignore it
Even if you think it's wrong. Ignoring notices triggers escalating enforcement.
02
Note the deadline
Most notices give you 30–60 days to respond. Missing the date limits your options.
03
Pull your records
Gather the tax return and documents for the year in question before doing anything else.
04
Contact us
A short phone call can tell you whether to respond, dispute, or simply pay.

Notice directory

Informational / no immediate action
Response required
Urgent — enforcement risk

What happens if you don't respond

Timeline IRS action Consequence
Day 1
First notice issued (e.g. CP14, CP2000)
Interest and failure-to-pay penalties begin accruing
~Day 60
Second reminder notice (CP501)
Balance grows; IRS confirms your address is current
~Day 90
Third notice (CP503)
IRS marks account as unresolved
~Day 120
Urgent notice — intent to levy (CP504)
IRS can seize state tax refunds; account sent to collections
~Day 150+
Final notice before levy (LT11 / Letter 1058)
30-day window before wage garnishment, bank levy, or asset seizure begins. Due process rights activated.
$51,000+
Seriously delinquent tax debt certified to State Dept.
U.S. passport can be denied, revoked, or limited (CP508C)

Notices especially common for international filers

CP2000 — Foreign income, foreign pension distributions, or foreign financial account earnings often trigger proposed changes because the income appears on information returns (1099, PFSP) but wasn't reported on the 1040.

Letter 12C — Common when a return is filed without required international forms (Form 8938, Form 5471, Form 8621). The IRS holds the return and requests the missing information.

CP508C — Passport revocation notice. Especially impactful for expats. The threshold is $51,000 in seriously delinquent tax debt. Contact us immediately if you receive this.

Notice CP2501 — Income discrepancy notice often triggered by foreign income or foreign pension amounts that don't match IRS records. This usually precedes a CP2000.

If you receive any notice related to FBAR or Form 8938, do not respond without professional guidance — the penalties for international non-compliance are severe.

Frequently asked questions

Don't ignore the notice and don't simply pay an amount you believe is incorrect. Most notices like CP2000 are proposals, not final bills — you have the right to agree, partially agree, or disagree and provide documentation. Send a written response before the deadline explaining your position. Contact us and we can review the notice and help you draft a response.
Not necessarily. The IRS mails notices in sequence (CP14 → CP501 → CP503 → CP504), and they sometimes cross in the mail with your payment or response. If you've already responded or paid, allow 3–4 weeks for the IRS to update their records before worrying. Keep copies of everything you send.
You can, but be prepared for long wait times (often 1–2 hours). Simple issues like verifying a payment was received can often be resolved by phone. For anything involving proposed changes, amended returns, or international issues, we'd recommend letting us handle the communication to avoid saying something that could complicate the case.
Don't ignore the notice. The IRS has several options for taxpayers who can't pay in full: installment agreements, currently-not-collectible status, and in some cases an offer in compromise. Responding and engaging with the IRS — even if you can't pay immediately — stops the enforcement escalation clock and shows good faith. Contact us to discuss your options.
Yes — IRS impersonation scams are common. Legitimate IRS notices always arrive by postal mail to the address on your last return. The IRS never demands immediate payment by gift card, wire transfer, or cryptocurrency, and never threatens immediate arrest. If you're unsure whether a notice is real, call us or verify by checking your IRS Online Account at irs.gov/account.

This directory covers the most commonly received notices. The IRS issues hundreds of notice types — if yours isn't listed, contact us and we'll identify it. Notice procedures change; always confirm current guidance at irs.gov.