What should you look for on the notice?
- The notice or letter number, in the top right corner, such as CP14 or LTR 1058. Search it on irs.gov to see what that notice means.
- The tax year and tax form it relates to.
- The amount claimed or proposed, and how it was worked out.
- The response date and what happens if you miss it.
- The contact number and address for that notice.
How do you know it is genuine?
The IRS almost always makes first contact by mail. It does not demand immediate payment by phone, gift cards, cryptocurrency or wire transfer to an individual, and does not threaten arrest. Check any balance in your IRS online account, and use contact details from irs.gov rather than from an email or text.
What do common business notices mean?
| Notice | What it means |
|---|---|
| CP14 | Balance due on a return |
| CP2000 | Proposed change from mismatched income. See CP2000 |
| CP504 | Notice of intent to levy certain assets, after unpaid balance notices |
| LTR 1058 or LT11 | Final notice of intent to levy, with the right to a Collection Due Process hearing |
| CP575 | Your new EIN has been assigned |
| CP261 | Your S corporation election has been accepted |
Guides to specific notices: CP14, CP504, CP2000 and letter 5071C and CP259.
How do you respond?
Note the deadline
Put it in your calendar, with a reminder a week before.
Check the figures
Against your return and records.
Decide: agree or disagree
If you agree, pay or set up a plan. If not, prepare a written explanation.
Send the response with evidence
Include the notice's tear-off stub or reference, and copies, never originals.
Keep proof
Certified mail receipt or fax confirmation, and a copy of everything sent.
Why do deadlines matter so much?
Many notices give rights that expire. A final notice of intent to levy gives 30 days to request a Collection Due Process hearing. A notice of deficiency gives 90 days to petition the Tax Court. Missing these dates narrows your options sharply. If you need more time, call before the deadline.
Should you get help?
For balance-due notices you agree with, you can usually handle them yourself. For proposed changes, levy notices or anything involving penalties, a tax professional authorized to represent you can deal with the IRS directly. See who can represent you and IRS payment plans.
See Form 2848 vs Form 8821 for how to authorize someone.
Got an IRS letter?
Send it to us. We explain what it means, check the figures, and prepare and send the response on time.
Questions people ask
How do I know if an IRS notice is real?
The IRS makes first contact by mail. Check your balance in your IRS online account, and use contact details from irs.gov rather than from the letter alone if in doubt.
Where is the notice number on an IRS letter?
In the top right corner, for example CP14 or LTR 1058.
What happens if I miss an IRS notice deadline?
You can lose rights such as a Collection Due Process hearing or Tax Court review, and the IRS can proceed with assessment or collection.
Can I get more time to respond to an IRS notice?
Often, by calling the number on the notice before the deadline.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- IRS: Understanding your IRS notice or letter
- IRS: Understanding your CP2000 series notice
- Internal Revenue Code section 6330: Collection Due Process hearing before levy
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
Related guides
More in Deadlines, penalties and IRS notices
This guide is general information. It is not tax or legal advice for your situation.