40 notices
- CP14
Balance due (first bill)
CP14 is an IRS bill for unpaid tax. It identifies the tax period, the amount the IRS says is due, and any penalties and interest included in that balance.
- CP501
Reminder of balance due
CP501 is a reminder that the IRS still shows a balance on a tax account and has not received payment or a response to an earlier bill.
- CP503
Second reminder of unpaid tax
CP503 is a second reminder that an IRS tax account remains unpaid and the IRS has not received a satisfactory response to earlier notices.
- CP504
Notice of intent to levy
CP504 is an urgent notice of intent to levy under Internal Revenue Code section 6331(d). The IRS says the balance remains unpaid and warns of collection, including a levy of your state income tax refund.
- LT11
ACS final levy warning and hearing rights
LT11 warns that the IRS intends to levy property for unpaid tax and gives you a right to request a Collection Due Process (CDP) hearing. It is a collection notice, not a new proposed tax assessment.
- Letter 1058
Field Collection final levy warning and hearing rights
Letter 1058 warns that the IRS intends to levy property for unpaid tax and gives you a right to request a Collection Due Process (CDP) hearing. It is a collection notice, not a new proposed tax assessment.
- CP90
Federal-payment levy warning and CDP hearing rights
CP90 warns that the IRS intends to levy property for unpaid tax and gives you a right to request a Collection Due Process (CDP) hearing. It is a collection notice, not a new proposed tax assessment.
- Letter 3172
Federal tax lien filing and hearing rights
Letter 3172 tells you a Notice of Federal Tax Lien has already been filed and explains your right to request a CDP hearing about that filing.
- Letter 725-B
Revenue officer appointment
Letter 725-B schedules a meeting with an assigned revenue officer about unpaid balances or unfiled returns. It gives a date, time, location and officer contact information.
- CP2000
Proposed income or payment mismatch adjustment
CP2000 proposes changes because information from employers, banks or other third parties does not match your return. It is not a bill. A mismatch can increase, decrease or leave your tax unchanged. This single guide also covers CP2000A, CP2000B, CP2000C, CP2000D and CP2000E. The IRS identifies shared CP2000-series response instructions but does not establish five different meanings for those suffixes.
- CP508C
Seriously delinquent tax debt certified to the State Department
CP508C tells you the IRS has certified seriously delinquent federal tax debt to the U.S. Department of State. Certification can affect passport issuance, renewal or revocation; it is not itself a levy or a notice that your existing passport has already been revoked.
- CP523
Intent to terminate an installment agreement
CP523 says your installment agreement is in default and the IRS intends to terminate it and may levy assets. Read the stated reason rather than assuming it is only a missed monthly payment.
- CP71
Annual balance reminders: CP71, CP71C and CP71D
CP71 reminds you that an unpaid tax balance remains. It is not proof that the debt has disappeared or that you are in Currently Not Collectible status. Annual reminders can arrive during hardship status, but the notice alone does not establish that status.
- CP05
Your refund is being reviewed
CP05 says the IRS is holding your refund while it verifies items such as income, income tax withholding, tax credits or business income. A review is not by itself an accusation of wrongdoing or a bill for an assessed balance. CP05 is different from CP88 (a missing-return hold), CP05A (a request for documentation), and Letter 5071C (identity and return verification).
- 5071C
Verify your identity and tax return
Letter 5071C asks you to verify your identity and the income tax return filed under your Social Security number or individual taxpayer identification number. It can concern a return you filed or one someone else filed using your information. The IRS now groups 5071C guidance with its CP5071 series page. This is not a tax bill, a missing-return notice or a routine CP05 refund review.
- CP2566
Proposed tax calculation for a missing return
CP2566 says the IRS did not receive your tax return and calculated proposed tax, penalties and interest using wages and other income reported by employers, financial institutions and others. The calculation may omit expenses or deductions you are entitled to claim. Filing an accurate return may reduce the proposed amount; it does not guarantee a reduction. This is a missing-return proposal, not the CP2000 mismatch process for a filed return.
- CP2566R
Proposed tax after an unanswered refund hold
CP2566R says the IRS previously sent CP63 holding your refund for one or more unfiled tax returns and did not hear from you. It has now calculated proposed tax, penalty and interest from wages and other income reported by employers, financial institutions and others. Filing your own accurate return may reduce the proposed amount if you qualify for exemptions or deductions; a reduction is not guaranteed.
- CP88
Tax refund held for missing personal tax returns
CP88 says the IRS is holding your tax refund because you have not filed one or more tax returns and it believes you may owe taxes. This is a missing-return refund hold, not proof that tax for the missing years has already been assessed or that your refund has already been applied to a debt.
- CP49
Refund applied to tax debt
CP49 says the IRS used all or part of your refund to pay a tax debt. This refund offset reports an application already made to tax owed, not merely a refund held pending missing returns. CP63 instead holds a refund because returns are missing and the IRS believes additional tax will be owed; resolving that hold may later lead to a refund being applied to tax.
- CP63
Refund held for missing tax returns
CP63 says the IRS is holding your refund because its records show one or more missing tax returns and it believes you will owe additional tax. This refund hold is a filing-compliance issue, not proof that the IRS has already assessed the missing years or permanently denied your refund.
- CP59B
Business missing-return notice — verify instructions
If your business missing-return notice is marked CP59B, preserve the B suffix when identifying it. Do not substitute the individual CP59 instructions. Confirm which return and period the IRS says are missing; this page cannot independently verify code-specific wording or response requirements.
- CP515B
Business missing-return reminder — verify instructions
If your business missing-return notice is marked CP515B, preserve the B suffix when identifying it. Do not substitute the individual CP515 instructions. Confirm which return and period the IRS says are missing; this page cannot independently verify code-specific wording or response requirements.
- CP518B
Final reminder to file a business tax return
CP518B is a final reminder that the IRS still has no record of prior business tax returns. Match the business name, EIN, return type and tax periods before responding. “Final reminder” concerns filing compliance; it is not a final notice of intent to levy or a new CDP hearing opportunity.
- CP259
Request to file a business tax return
CP259 says IRS records show a required business tax return has not been filed for the tax periods on the notice. Filing requirements may have been established when you applied for an EIN, such as Form 940 (annual federal unemployment tax), Form 941 (quarterly employment tax) or Form 1120 (corporation income tax). These are examples, not an exhaustive list. The IRS sends a notice for each tax form and tax period it considers delinquent; do not assume one response resolves all notices.
- CP516
Missing-return reminder — verify business instructions
The verified IRS CP516 page describes a reminder: the IRS sent a previous notice and still has no record of prior-year tax returns. It does not establish business-specific return coverage. If your notice requests a business return, identify the exact form and tax period rather than assuming CP259 instructions apply. Form 940 (annual unemployment tax), Form 941 (quarterly employment tax) and Form 1120 (corporation income tax) illustrate different business filing obligations, not a verified CP516 return list. Check every requested form and period separately.
- CP91
Final warning before a Social Security benefits levy
CP91 warns that the IRS intends to levy up to 15% of eligible Social Security benefits through the Federal Payment Levy Program (FPLP) for unpaid federal taxes. This is an additional Social Security warning, not necessarily your first final levy notice.
- CP298
Final warning before a Social Security benefits levy
CP298 warns that the IRS intends to levy up to 15% of eligible Social Security benefits through the Federal Payment Levy Program (FPLP) for unpaid federal taxes. This is an additional Social Security warning, not necessarily your first final levy notice.
- CP3219
Statutory notices of deficiency: CP3219 variants and Letter 3219
The CP3219 notice family concerns a statutory notice of deficiency, often called a 90-day letter. Check the full code: CP3219A addresses income-reporting mismatches, while CP3219N concerns an unfiled return and tax computed from available income records. Match the suffix before following response instructions.
- CP59
Missing individual tax return
CP59 says the IRS has no record of your prior-year personal income tax return. It asks you to file immediately or explain why you do not need to file. It does not by itself establish the amount of tax you owe.
- CP515
Reminder to file an individual tax return
CP515 reminds you that the IRS still has no record of one or more prior tax returns and has reason to believe you must file. Respond with the missing return or explain prior filing or why you have no filing requirement using Form 15103.
- CP518
Final reminder to file an individual tax return
CP518 is the IRS’s final reminder that it still has no record of a required prior-year individual tax return. Respond immediately. “Final reminder” here concerns filing compliance; it is not a final notice of intent to levy or a new CDP hearing opportunity.
- CP22A
Tax return changes resulted in a balance due
CP22A says the IRS made changes to your tax return and those changes resulted in an amount due. Unlike an open CP2000 proposal, this notice describes changes already made. Check the explanation before deciding whether the balance is correct.
- CP161
Unpaid business or other tax account balance
CP161 says an unpaid balance remains on a tax account and explains how the IRS calculated it. It commonly concerns business taxes. Match the entity, return type and period before deciding whether the notice reflects unpaid tax or a payment or deposit discrepancy.
- Letter 1277
Appeals decision on a penalty adjustment request
Letter 1277 communicates the Independent Office of Appeals decision on a penalty adjustment request. The request was partially accepted or fully denied. It is not the initial invitation to appeal a penalty, and it does not mean that every part of the tax account was reviewed.
- Letter 4903
Verify a letter requesting a missing tax return
If your Letter 4903 says the IRS has no record of a required return, investigate the listed form and tax periods promptly. This entry explains verified general missing-return steps; the code alone is not enough to confirm the letter’s instructions or authenticity.
- CP2501
Income or payment mismatch requiring a response
CP2501 says income or payment information reported by third parties does not match your return. The difference may increase, decrease or leave your tax unchanged. Current IRS instructions describe proposed changes: the notice is not a bill, but you must respond.
- Letter 525
Audit report and general 30-day response letter
Letter 525 generally accompanies a report of proposed audit adjustments, often after an examination by mail. It gives you an opportunity to agree, provide supporting evidence or request Appeals consideration. It is not itself a statutory notice of deficiency.
- Letter 950
30-day letter for unagreed examination adjustments
Letter 950 is an IRS 30-day letter used for unagreed straight deficiency, straight overassessment or mixed deficiency and overassessment cases. It can involve different types of tax. The enclosed report and instructions—not the label alone—identify what is proposed in your case.
- Letter 566
Audit request for supporting records
The IRS is examining items on your return and needs supporting records. The current 566-T instructions describe a request for evidence, not a bill, an assessment, a levy notice or a Tax Court petition notice.
- Letter 1153
Proposed Trust Fund Recovery Penalty
Letter 1153 proposes holding you personally liable for unpaid trust fund taxes. The IRS proposes that you were responsible for collecting or paying those taxes and willfully failed to do so.