IRS Notice Help Center
Find your notice, understand what it means, and take the right next step. Every guide is written and reviewed by Enrolled Agents and links to our
Complete Guide to Back Taxes in the U.S.
for context and strategy.
Quick Find
Tip: You can search by notice number (CP14) or situation (“refund taken”, “math error”, “levy”).
Browse by Category
Balance Due & Collections
CP14 — First Balance-Due Notice
First bill for tax owed; start here if you just received a balance due.
CP501 — Reminder of Balance Due
Follow-up reminder; outlines payment options and next steps.
CP503 — Urgent Reminder
Stronger reminder; act to avoid escalation.
CP504 — Intent to Levy (Certain Property)
Pre-levy notice; time-sensitive.
CP71 — Annual Balance-Due Reminder
Yearly notice that a balance remains.
LT11 — Final Notice of Intent to Levy
Final levy notice with appeal rights.
Letter 1058 — Final Notice of Intent to Levy
Alternate final levy notice; same rights and urgency.
CP297 — Intent to Levy & Right to Hearing
Levy intent + hearing rights; act by deadline.
LT16 — Urgent Request to Contact IRS
Immediate contact requested before enforcement.
CP523 — Installment Agreement Default
Plan at risk of termination; fix the default or modify.
CP90 — Intent to Levy (Social Security)
Levy action specific to Social Security benefits.
Math Errors & Adjustments
CP11 — Math Error (Balance Due)
IRS corrected an error; you owe more.
CP12 — Math Error (Refund Adjusted)
Refund changed after IRS correction.
CP21A — Adjustment Notice
IRS processed changes; balance updated.
CP22A — Return Changed
IRS changed your return and recalculated.
Letter 12C — Missing Info to Process Return
Send requested forms to finish processing.
Proposed Changes & Audits (By Mail)
CP2000 — Proposed Changes (Underreported Income)
Mismatch with third-party forms; respond with docs.
CP3219A — Statutory Notice of Deficiency
90-day letter; petition options and deadlines.
Refunds & Offsets
CP49 — Refund Applied to Other Taxes
IRS used your refund to pay older balances.
Where Am I in the Process?
Stage 1 — Awareness & Math Corrections
Notices that flag issues or adjust your return.
Stage 2 — Balance Due
Your account shows a tax owed; reminders escalate if unresolved.
Stage 3 — Levy Warnings & Appeals
Final notices with hearing rights; deadlines are critical.
Stage 4 — Resolution
Payment plans, hardship holds, or settlement—matched to your reality.
CP523
Complete Guide to Back Taxes
Small Business Tax Reduction Strategies
Complete Guide to Back Taxes in the U.S..
It connects notices, timelines, penalties, and the smartest resolution options.
Featured Guides & Resources
Complete Guide to Back Taxes in the U.S.
The definitive roadmap—compliance, penalties, collections, and resolution programs. Written and reviewed by Enrolled Agents.
Top Small Business Tax Reduction Strategies
Timeless, IRS-safe planning moves for owners—built to be evergreen and updated as rules evolve.
IRS Notice Help Center: FAQs
- What should I do first? Open the guide for your notice, then read the Complete Guide to Back Taxes for the broader plan.
- What if I can’t pay? You still have options: payment plan, Currently Not Collectible, or settlement consideration. See LT11/1058/CP297 pages for appeal rights and timelines.
- Can Polaris talk to the IRS for me? Yes. With a signed POA, we handle communications, pull transcripts, and protect deadlines.