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IRS Notice Decoder

Got a letter from the IRS? Find your notice below for a plain-English explanation of what it means and exactly what to do next.

CP504 critical

Final Notice — Intent to Levy

Deadline: 30 days from the date on the notice

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CP90 critical

Final Notice of Intent to Levy — CDP Hearing Rights

Deadline: 30 days from the date on the notice

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CP91 critical

Intent to Seize Social Security Benefits

Deadline: 30 days from the date on the notice

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LT11 critical

ACS Final Notice of Intent to Levy

Deadline: 30 days from the date on the notice

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LT16 urgent

Unfiled Tax Returns Notice

Deadline: Respond as soon as possible — typically within 30 days to avoid IRS substitute filing

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LT39 urgent

Private Debt Collector Assignment Notice

Deadline: Respond promptly — your debt is now actively being pursued by a private collection agency

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CP297 warning

Intent to Levy — Business Tax Debt

Deadline: 30 days from the date on the notice

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CP501 warning

Second Balance Due Reminder

Deadline: 21 days from the date on the notice

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CP503 warning

Third Balance Due Reminder — Escalation Warning

Deadline: Respond as soon as possible — no statutory deadline, but CP504 typically follows within weeks

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CP523 warning

Intent to Terminate Installment Agreement

Deadline: 30 days from the date on the notice to resolve the default before the agreement is terminated

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CP14 info

First Balance Due Notice

Deadline: 21 days from the date on the notice

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CP2000 info

Underreporter Inquiry — Income Discrepancy

Deadline: 60 days from the date on the notice to respond (30 days to agree or disagree)

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CP22A info

Tax Return Changes — Amount Now Due

Deadline: 21 days from the date on the notice

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CP71 info

Annual Reminder of Balance Due

Deadline: No immediate deadline — but the balance continues to accrue interest and penalties

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CP77 info

Refund Offset Applied to Tax Debt

Deadline: No immediate action required — review the offset and contact IRS if you believe it was applied in error

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