IRS Tax Notices and Letters.

Receiving a notice from the IRS can be unsettling. The IRS issues dozens of types of notices to inform taxpayers of problems with their return, unpaid balances, identity verification requests, or proposed changes.

Knowing how to interpret and respond to these notices is critical. And if you’re unsure or overwhelmed, a tax attorney can help protect your rights and resolve the issue efficiently.

This guide provides an overview of common IRS notices and letters, helping you navigate the complexities of tax communications and take informed action.

Common IRS Notices and Letters

Below is a categorized list of frequent IRS notices and letters. Click on each to learn more about its purpose and the recommended steps to address it.

▸ CP Notices (Computer Paragraph Notices)

• CP11 – Changes to your return, balance due

• CP12 – Changes to your return, refund or no amount due

• CP14 – First notice for a balance due on taxes

• CP49 – Refund applied to past-due taxes

• CP90 – Final notice of intent to levy and your right to a hearing

• CP91 – Intent to levy Social Security benefits

• CP2000 – Proposed changes based on income matching

• CP3219A – Statutory Notice of Deficiency

▸ LT Letters (Letter Tracers / Collection Process)

• LT11 – Final Notice of Intent to Levy and Notice of Your Right to a Hearing

• LT16 – Reminder of balance due

• LT18 – You didn’t respond to a previous notice

• LT24 – Intent to levy

• LT38 – Balance due warning

• LT39 – Collection contact letter

• LT75 – Notice of Levy for State Refund

▸ Audit and Examination Letters

• Letter 525 – 30-day letter (proposed changes, can request Appeals)

• Letter 531 – Notice of Deficiency

• Letter 692 – Request for taxpayer contact (exam-related)

• Letter 915 – Partial disallowance letter

• Letter 906 – Closing agreement (Audit conclusion)

▸ Collection Due Process / Appeals

• Letter 1058 – Final Notice of Intent to Levy and Right to Hearing

• Letter 3172 – Notice of Federal Tax Lien Filing

• Letter 3174 – Intent to seize (enforced collection)

• Letter 3171 – Lien on your property

• Letter 1153 – Trust Fund Recovery Penalty (TFRP) proposal

▸ ID Verification and Fraud Prevention

• Letter 5071C – Request to verify your identity

• Letter 4883C – Identity verification for a tax return

• Letter 5447C – Confirmation of your identity

• Letter 5747C – In-person ID verification

▸ Other Important IRS Letters

• Letter 226J – Employer Shared Responsibility Payment (ACA-related)

• Letter 147C – EIN verification

• Letter 2603C – Disallowance of claim or refund

• Letter 2625C – No reply to prior correspondence

• Letter 3641C – Notice of penalty or interest

Navigating IRS Communications

Understanding the nature of the notice you've received is the first step in addressing any tax-related issues. Each notice contains specific information about your tax situation and outlines the actions you need to take.

If you're uncertain about the implications of a notice or how to respond, it's advisable to consult with a tax professional who can provide guidance tailored to your circumstances.

▸ Need Assistance?

Dealing with IRS notices can be complex and time-sensitive. Our experienced tax attorney is here to help you interpret the notices, communicate with the IRS on your behalf, and develop a strategy to resolve any issues.

Contact us today for a consultation and take the first step toward resolving your tax concerns.