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START WITH THE DOCUMENT

Which letter is on your desk?

Find the notice code near the top of your letter. Use this guide to understand its purpose, then read the instructions and dates on the actual document. No contact details or upload are needed to use the guide.

CP14

A bill for unpaid tax

The IRS says an unpaid amount is due. Check the calculation and payment history before deciding whether to pay, ask about an arrangement or dispute the balance.

What to check

  • The year, tax, penalties and interest shown.
  • Payments or credits that may not yet appear.
  • The payment date and instructions for a disagreement.
Read the IRS explanation
CP501 / CP503

An outstanding-balance reminder

These notices follow an unpaid balance or an earlier unanswered notice. CP503 is a further reminder. If you already paid or responded, check that the IRS account reflects it.

What to check

  • The earlier bill and any response you sent.
  • The current balance and due date.
  • Whether an existing payment arrangement covers this period.
Read the IRS explanation
CP504

Notice of intent to levy

The IRS is warning of collection through a levy. Review it promptly. Do not assume it has the same hearing instructions as an LT11, Letter 1058 or CP90; the exact notice and prior correspondence matter.

What to check

  • The stated action, balance and instructions.
  • Any earlier final notice or hearing-rights letter.
  • Whether funds or wages have already been affected.
Read the IRS explanation
LT11 / Letter 1058

Proposed levy and hearing rights

These letters concern an intended levy and explain the opportunity to challenge the proposed action. Review the appeal instructions and response date promptly, even if you cannot pay the full balance.

What to check

  • The deadline and method for requesting a hearing.
  • The tax periods and proposed collection action.
  • Earlier notices, payments and existing agreements.
Read the IRS explanation
CP90

Intent to levy certain assets

The IRS describes an intended levy and your right to a Collection Due Process hearing. The letter's response instructions deserve prompt review; a general request for help is not the same as filing a hearing request.

What to check

  • The hearing-request instructions and due date.
  • The assets or collection action described.
  • The periods involved and any reason the balance is incorrect.
Read the IRS explanation
CP2000

A proposed change to your return

Information from an employer, bank or another source does not match the return. This is a proposal, not a bill. The discrepancy could increase, decrease or leave the tax unchanged.

What to check

  • Each item compared with your original return.
  • Supporting records, including corrected information forms.
  • Whether you agree, partly agree or disagree, and how to reply.
Read the IRS explanation
CP71

A reminder that a balance remains

The IRS is notifying you of an unpaid balance. An old tax year does not, by itself, mean the debt has disappeared. Review current records and any arrangement already in place.

What to check

  • The listed tax period and current balance.
  • Payments, refund offsets and collection-status changes.
  • What action the notice asks you to take now.
Read the IRS explanation
LT38

Collection-resumption update · historical notice

LT38 explained the resumption of collection notices after pandemic-era pauses. The IRS now marks this guidance as historical. If this is an older letter, establish the account's current status before relying on its balance or next steps.

What to check

  • The original issue date and any later correspondence.
  • The current balance, payments and filing record.
  • Whether a newer notice sets a different action or deadline.
Read the IRS explanation

Sources checked September 7, 2026. The instructions on your own notice control your response.

01 / Four details to find first.

Four details to find first.

The exact code

Include any letters after the number. Similar-looking notices can serve different purposes.

The tax period

Check which return, year or business tax period the notice concerns.

The requested action

Is the IRS asking for payment, records, agreement with a proposal or a response about appeal rights?

The response date

Use the date and instructions on your letter. An appointment request does not pause an IRS deadline.

02 / Keep the complete letter together.

Keep the complete letter together.

Retain every page, the envelope, related notices and proof of any response or payment. A cropped photograph of the balance can leave out the instructions that matter.

For an initial conversation, the code, tax period, general issue and stated response date are usually enough to explain why you are calling. Wait for an agreed secure channel before sending tax returns, identification or complete financial records.

A clearer first conversation

Bring the question.
Let’s work through the facts.