Most Common IRS Notices and What They Mean

Updated September 2026

1. 1

   CP14: Balance due (first bill)

   The CP14 is usually the first bill after a return is processed with an unpaid balance. It says how much you owe and gives a due date. The IRS says interest will not accrue if you pay by that date, but it does accrue on anything still unpaid afterward.

   • What to do: check the figure against your return, pay what you can by the due date, or set up a payment plan.
   • If you disagree: call the number in the notice with your records (cancelled checks, amended return) ready.

   More detail: our CP14 notice guide.

2. 2

   CP501 and CP503: Reminders that you still owe

   If the CP14 goes unanswered, the IRS follows up. The CP501 is a reminder that the balance is still open because no payment or response arrived. The CP503 is the second reminder, and the IRS says you must pay the full balance by the date on the notice to avoid more penalties and interest.

   Neither notice is a levy warning yet, which makes this the cheapest point to act: every month of delay adds interest and the failure-to-pay penalty. See our CP501 and CP503 explainers.

3. 3

   CP504: Notice of intent to levy

   The CP504 is the IRS notice of intent to levy under Internal Revenue Code section 6331(d). IRS.gov calls it your final reminder. It warns that the IRS can take your state income tax refund and begin searching for other assets, such as wages and bank accounts, and that it may file a Notice of Federal Tax Lien. It also explains the passport rules for seriously delinquent balances.

   After a notice of intent to levy, the failure-to-pay penalty rises from 0.5% to 1% per month if the tax is not paid within 10 days, per IRS.gov (2026). Read more in our CP504 guide.

4. 4

   LT11 / Letter 1058: Final notice of intent to levy

   The LT11 (or Letter 1058) is the one that carries your Collection Due Process (CDP) rights. The IRS says it intends to seize your property or rights to property and that you must contact it immediately. Under Publication 1660, you generally have 30 days from the date of the notice to request a CDP hearing with the IRS Independent Office of Appeals using Form 12153. A timely request generally keeps the IRS from levying while the hearing runs.

   Miss the window and you can still ask for an equivalent hearing within one year, but without Tax Court review. See our LT11 guide.

5. 5

   CP90: Final notice for certain levies

   The CP90 tells you the IRS intends to levy certain assets for unpaid taxes and informs you of your right to a Collection Due Process hearing. Like the LT11, it starts a short window to request that hearing on Form 12153, and the notice itself states the deadline. The IRS page suggests paying, requesting a payment plan, or exploring an offer in compromise if you can’t pay in full, and notes you can authorize a representative with Form 2848.

   Details are in our CP90 explainer.

6. 6

   Letter 3172: Notice of Federal Tax Lien filing

   Letter 3172 tells you a Notice of Federal Tax Lien has been filed. Per Publication 1660, the IRS must notify you within 5 business days after the lien filing, and you then have 30 days after that 5-day period to request a CDP hearing. The letter shows the date the 30-day period ends.

   A lien is a public claim against your current and future property that can affect your credit; it is not a seizure of the property itself. Our Letter 3172 guide covers release, withdrawal and discharge.

7. 7

   CP2000 (and CP2501): Income mismatch

   A CP2000 means income or payment information from employers, banks or other third parties doesn’t match your return. IRS.gov says the notice isn’t a bill, but a response may be required by the date listed. The CP2501 is a similar mismatch notice; IRS.gov says it isn’t a bill either, but you must respond.

   • Agree: sign and return the response form.
   • Disagree: send a signed statement and documents.
   • Ignore it: the IRS may send another notice and a bill.

   See our CP2000 guide.

8. 8

   CP3219A: Statutory notice of deficiency

   If a CP2000-type issue isn’t resolved, a CP3219A may follow. It is a notice of deficiency, not a bill or an audit. Per IRS.gov, you have 90 days from the notice date to petition the U.S. Tax Court if you disagree, and the IRS can’t extend that time. Working with the IRS during the 90 days does not stop the clock.

   If you do nothing, the IRS assesses the proposed tax and sends a bill, and the balance then moves into the collection notices above.

   Read more: IRS Notice CP3219A explained.

9. 9

   CP59, CP515 and CP518: No return on file

   These notices are about a missing return rather than a balance. The CP59 says the IRS has no record of your prior-year return and asks you to file it immediately or explain why you don’t need to. The CP515 is a reminder, and the CP518 is the final reminder; both ask you to file with Form 15103 or explain why no return is required.

   Unfiled returns also block most relief options, since payment plans and offers generally require filing compliance. See our CP59 guide.

10. 10

    CP2566: IRS prepared your tax for you

    The CP2566 means the IRS didn’t receive your return, so it calculated your tax, penalty and interest from wage and income reports sent by employers and financial institutions. The IRS notes that filing your own return may reduce the amount due if you are eligible to claim certain expenses or deductions.

    Respond by the date on the notice, either by filing the return or by accepting and paying the proposed amount. If you believe you didn’t have to file, call the number on the notice. Our CP2566 explainer walks through both paths.

11. 11

    CP523: Intent to terminate your installment agreement

    The CP523 goes to people who have defaulted on a payment plan. IRS.gov says it informs you of the intent to terminate the installment agreement and levy your assets. Paying before the termination date stated on the notice prevents termination; after that, you may have to pay a reinstatement fee or pay any new tax balance in full.

    If you don’t respond, the IRS may terminate the agreement and begin collection, including a lien or wage and bank levies. You can appeal a proposed termination. See our CP523 guide.

12. 12

    CP508C: Passport certification

    The CP508C says the IRS has certified your balance to the State Department as seriously delinquent, so a passport can be denied, revoked or limited. For 2026, the threshold is more than $66,000 in assessed tax, penalties and interest (adjusted yearly for inflation), per IRS.gov. Per the same page, paying in full or entering an installment agreement or offer in compromise can lead to reversal, but paying the balance down below the threshold does not.

    Our CP508 guide explains the reversal steps.

How to read any IRS notice

Start with three things: the notice code, the tax year, and the response date. The response date is not a suggestion. For the CP3219A, LT11 and Letter 3172 in particular, missing it can cost you a right you can’t get back, such as Tax Court review. For the full order these letters usually arrive in, see our IRS collection timeline.

If a notice is a bill you can’t pay in full, the IRS lists short-term plans, monthly installment agreements and offers in compromise as options on its payment plans page. Our list of the best IRS payment plan help services compares firms if you want help, and many people can set up a plan themselves.

Global Gate Tax Relief offers a free consultation at 1-877-800-8180 if you want someone to read your notice with you.

Frequently asked questions

Related guides and services

• All IRS notice explainersLook up your notice code and see what to do next.
• How to respond to an IRS noticeA step-by-step response checklist.
• Key IRS collection deadlinesEvery clock that runs once the IRS starts collecting.
• Best tax relief companiesOur ranked comparison of tax resolution firms.

This guide is general information, not tax or legal advice. Tax rules and IRS procedures change; check the linked IRS sources or speak with a licensed professional about your situation. Individual results vary.