Notices from the IRS

The Internal Revenue Service (IRS) will send a notice or a letter for any number of reasons. It may be about a specific issue on your federal tax return or account, or may tell you about changes to your account, ask you for more information, or request a payment.

You can handle most of this correspondence without calling or visiting an IRS office if you follow the instructions in the document. If you still need help, start by searching for your notice below to get an overview of the notice, and visit our interactive taxpayer roadmap to see where in the tax system you are and what to expect next.

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Found 98 notices

Notice ID

Category

Title

90 Day Notice of Deficiency

Roadmap Stations

90 Day Notice of Deficiency

Overview

Letter 3219, Notice of Deficiency (also referred to as 90-Day Letter), is a taxpayer’s legal notice that the IRS is proposing a deficiency.

See notice details View in the Taxpayer Roadmap

Agreed Equivalent Hearing Closing Letter

Appeals

Agreed Equivalent Hearing Closing Letter

Overview

You submitted a written request for a Collection Due Process (CDP)equivalent hearing, most likely by using the Form 12153, Request for Collection Due Process or Equivalent Hearing. Appeals made a decision and you agreed with the decision.

See notice details View in the Taxpayer Roadmap

Appeals Agrees with Taxpayer

Appeals

Appeals Agrees with Taxpayer

Overview

This is the form you submit if you would like to withdraw your request for a Collection Due Process (CDP) or Equivalent Hearing (EH).
(Note: This letter appears in multiple locations within the Taxpayer Roadmap.)

See notice details View in the Taxpayer Roadmap

Appeals Considers Risk of Going to Court (Hazards of Litigation)

Appeals

Appeals Considers Risk of Going to Court (Hazards of Litigation)

Overview

Compliance employees are responsible for determining the correct tax liability, collecting delinquent taxes and securing delinquent tax returns through the fair and equitable application of the tax laws as prescribed by the Internal Revenue Code.

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Audit Report/Letter Giving Taxpayer 30 Days to Respond

Exam

Audit Report/Letter Giving Taxpayer 30 Days to Respond

Overview

Letters 525, General 30-Day Letter, and 915, Examination Report Transmittal, are 30-day letters you receive when the audit of your tax return results in proposed adjustments.

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Bankruptcy (Insolvency

Collection

Bankruptcy (Insolvency)

Overview

Bankruptcy proceedings begin when you file a petition in bankruptcy court, and that filing creates the bankruptcy estate which consists of all your assets as of filing date. When you file a bankruptcy petition your assets in the bankruptcy estate, under the jurisdiction of the bankruptcy court, aren't subject to levy.

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Collection Appeals Program (CAP)

Appeals

Collection Appeals Program (CAP)

Overview

If you disagree with an IRS employee decision regarding the lien filing, intent to levy, or levy then you can appeal to their manager.

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Collection Due Process (CDP)

Appeals

Collection Due Process (CDP)

Overview

You file a Form 12153, Request for A Collection Due Process Hearing, and send it to address shown on your lien or intent to levy notice within 30 days of the CDP notice date in order to appeal the action with the Office of Appeals. Filing a timely request for a CDP hearing protects your right to go to Tax Court if you disagree with the Appeals determination.

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Collection Action - Levy/Seizure of Assets

Correspondence

Collection Station – Collection Actions

Overview

The IRS assessed the tax and sent you a bill reflecting a balance on your tax account.

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Commercial Tax Software

Roadmap Stations

Commercial Tax Software

Overview

Taxpayers may use commercial tax preparation software to file and pay taxes electronically (for a fee). When you file your return, it will be securely transmitted through an IRS-approved secure electronic channel. The software generally uses a question and answer format that provides answers to tax law questions.

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Notice CP501, 1st Notice -- Balance Due

Collection

CP 501

Overview

Taxpayer receives a notice or letter from the IRS and either chooses to respond to the notice or letter by paying their tax balance in full and/or filing missing tax returns; or pursuing a payment option; or the taxpayer chooses not to respond.

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Currently Not Collectible

Collection

Currently Not Collectible (CNC)

Overview

You have a balance due on your tax account, which you agree that you owe the IRS, but you cannot pay the balance owing due to your current financial situation. If the IRS agrees that you cannot pay both your taxes and your reasonable living expenses, the IRS may place your tax account in currently not collectible (CNC) status.

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Did Questioned Credits Get Verified (AQC)

Roadmap Stations

Did Questioned Credits Get Verified (AQC)

Overview

Letter 4800C is mailed to taxpayers informing them that the IRS is proposing a deficiency or disallowing a claim for refund or a credit for a subsequent period’s estimated tax.

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014

Appeals

Equivalent Hearing (Within 1 Year)

Overview

You file, within one year after the CDP notice date, Form 12153, Request for a Collection Due Process or Equivalent Hearing, but cannot go to tax court if you disagree with the Appeals determination.

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Form 12153

Appeals

Form 12253

Overview

The IRS corrected one or more mistakes on your tax return.

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Form 12256

Appeals

Form 12256

Overview

This is the form you submit if you would like to withdraw your request for a Collection Due Process (CDP) or Equivalent Hearing (EH).

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12257

Appeals

Form 12257

Overview

This form is used by Appeals to memorialize an agreement reached in a Collection Due Process (CDP) case.

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Form 668 Y C

Collection

Form 668 Y C

Overview

You have a balance on your tax account which you have not paid and the IRS has filed a public document, the Notice of Federal Tax Lien (NFTL), with the local and/or state authorities to alert creditors that the government has a right to your interests in any current and future property and assets.

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Free File/Free File Fillable Forms

Roadmap Stations

Free File/Free File Fillable Forms

Overview

Free File: Any taxpayer with adjusted gross income of $69,000 or less can find free commercial software products at Free File: File Your Taxes Online for Free. Free File Fillable Forms: This program has a free electronic filing option and does not have age, income or residency restrictions.

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Installment Agreements

Collection

Installment Agreements

Overview

Installment agreements are one of your options if you can’t pay your taxes in full when they’re due. These agreements are payment plans that that allow you to pay your debt over a time you establish with the IRS. You must stay current with monthly payments, timely file your tax returns, and make estimated tax payments. Future refunds will be applied to unpaid taxes until the tax balance is paid in full.

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