Tool 1: IRS Notice Decoder

Review status: book guide, pending professional review. This text has not yet been reviewed by an enrolled agent, CPA, or attorney. It is general education, not advice for your situation. Figures, forms, and thresholds change; verify them on IRS.gov.

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Notice	What it means	Your deadline	What the IRS can do next	What to do
CP14	First bill: return filed, balance unpaid	About 21 days	Send reminders	Verify the amount; pay or set up a plan
CP501	First reminder	About 21 days	Send more reminders	Same as CP14
CP503	Second reminder; lien warning	About 21 days	File a lien	Set up a plan before a lien is filed
CP504	Urgent notice of intent to levy under section 6331(d)	Follow the actual notice; no universal new 30-day CDP window	State-refund levy and lien filing are possible; prior CDP notices and statutory exceptions matter for other levies	Check each period’s prior notices; contact the IRS promptly about payment, hardship or appeal options
LT11 / Letter 1058 / CP90	Levy CDP notice	30 days from the notice date; use the printed hearing deadline	Levy generally prohibited during timely CDP process for covered taxes and periods, subject to statutory exceptions	Submit Form 12153 on time; keep proof
Letter 3172	Notice of Federal Tax Lien already filed	30-day CDP period begins after five-business-day notification period following lien filing; use the printed deadline	Lien remains filed; lien hearing is not an unconditional statutory bar to levy	Submit Form 12153 on time if appealing
CP91 / CP298	Intent to levy Social Security benefits	Follow the actual notice’s hearing deadline and instructions	Read the notice and check prior hearing notices for the covered periods	Request hardship help and timely exercise available hearing rights
CP2000	Proposed return adjustment, not an assessment or bill	Reply by the date on your actual notice	If unresolved, a statutory notice of deficiency may follow before additional tax is assessed through that process; its court deadline is separate	Follow the agree/disagree instructions and provide supporting records
CP3219 / Letter 3219	Statutory notice of deficiency, the 90-day letter	90 days to petition Tax Court	Assess the tax	Petition if you dispute; otherwise expect assessment
CP59 / CP515 / CP518	You have not filed a required return	Varies	Prepare a substitute return	File the real return now
Letter 725-B	A revenue officer wants to meet	Date in the letter	Field collection	Call back within the time given
CP523	Installment agreement is defaulting	30 days	Terminate the agreement and levy	Cure the default or call
CP71	Annual reminder of an unpaid balance requiring attention	Follow the actual notice and other outstanding deadlines	Does not prove CNC status or guarantee no collection; interest, penalties and refund offsets may continue	Check records, contact the IRS about errors, pay or discuss options, and continue approved installment payments

If you miss the CDP deadline, an equivalent-hearing request must be postmarked on or before the end of one year from the date of the levy CDP notice, or one year plus five business days from the lien filing date for a lien notice—not one year from Letter 3172’s date. An equivalent hearing does not legally prohibit levy, suspend the collection limitation period, or provide the same right to Tax Court review.

Use current Form 12153, identify the notice, taxes and periods, explain why you disagree or propose a collection alternative, and sign the request. Include a copy of the notice. Send it to the hearing-request address on the notice, not the payment address. If you want to fax it, call the number on the notice to confirm the correct fax destination and instructions. Keep a copy and proof of timely submission. Calling the IRS or discussing a payment plan does not replace a timely hearing request. For an equivalent hearing, check the Equivalent Hearing box in item 2 of the current form.

Hearing timing and procedures: IRS Publication 1660, pages 1–2 and Form 12153 and instructions, source-checked October 30, 2026. See Chapter 16 for the lien, levy and equivalent-hearing distinctions.

Official notice sources

IRS CP504 instructions and Publication 1660: collection appeal rights and levy exceptions; IRS CP2000 series instructions and Publication 5181: tax return reviews by mail; IRS CP71 instructions and IRS hardship collection guidance. Follow current instructions and the deadline on your actual notice.

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