Free tool · IRS Notice Decoder

What does my IRS notice actually mean?

Find the code in the top or bottom corner of your letter — like CP2000 or LT11 — and I'll translate it: what it is, the deadline that matters, and what it takes to resolve.

Your notice or letter code

Notice · CP14As printed

Balance due — first notice. The first bill for a balance the IRS says you owe on a filed return. It is the opening move, not a collection action.

Action needed

Deadline that matters: Pays-by date is ~21 days from the notice date. Interest and the failure-to-pay penalty keep accruing until it is paid.
If you ignore it: The account rolls into the collection notice stream (CP501 → CP503 → CP504) and penalties keep compounding.
Is it fixable / over-assessed?: Often the underlying number is right but the penalties are abatable (first-time abatement). Verify the balance matches your records before paying.
Typical resolution path: Confirm the balance, then either pay, set up an installment agreement, or dispute if it is wrong. Check penalty abatement first.

Notice · CP2000As printed

Proposed changes — underreporter (AUR). An automated proposal — NOT a bill and NOT an audit — generated when third-party forms (1099, W-2, 1099-B) do not match your return. It is frequently wrong or overstated.

Action needed

Deadline that matters: Respond by the date on the notice, usually 30 days. Missing it leads to a Statutory Notice of Deficiency (see Letter 3219 / "90-day letter").
If you ignore it: The proposed tax is assessed, then becomes a CP14 bill and enters collections. You lose the easy window to correct it.
Is it fixable / over-assessed?: High. The classic case: brokerage 1099-B gross proceeds counted as income with no cost basis. Reconcile basis and wash sales on a Form 8949 and the real number is usually a fraction of the proposal.
Typical resolution path: Agree, partially agree, or disagree in writing with documentation. Basis/8949 corrections resolve most trader and investor CP2000s.

Notice · CP2501As printed

Initial underreporter contact. An earlier, softer version of the CP2000 — the IRS is asking you to explain a mismatch before it proposes a specific tax change.

Action needed

Deadline that matters: Respond by the date shown (typically 30 days). Ignoring it usually produces a CP2000 next.
If you ignore it: Escalates to a CP2000 proposed assessment, then to a bill.
Is it fixable / over-assessed?: Same as CP2000 — mismatches are often basis or timing issues that resolve with documentation.
Typical resolution path: Respond with the explanation and records; head off the CP2000 entirely.

Notice · CP501As printed

Reminder — balance due. A reminder that a balance from an earlier notice (e.g., CP14) is still unpaid.

Action needed

Deadline that matters: Pay-by date on the notice; interest and penalty continue.
If you ignore it: Moves to CP503, then CP504 (intent to levy).
Is it fixable / over-assessed?: Still early. Installment agreements and abatement are readily available at this stage.
Typical resolution path: Pay, arrange a payment plan, or dispute. Do not let it march to CP504.

Notice · CP503As printed

Second reminder — balance due. A second, firmer reminder of an unpaid balance. Collection pressure is building.

Time-sensitive

Deadline that matters: Respond promptly. The next notice (CP504) carries levy language.
If you ignore it: CP504 (intent to levy state refunds and begin the levy process) follows.
Is it fixable / over-assessed?: Payment plans still straightforward; abatement still worth checking.
Typical resolution path: Resolve now — pay, installment agreement, or dispute — before levy notices begin.

Notice · CP504As printed

Notice of intent to levy (state refund). A serious escalation. The IRS states its intent to levy your state refund and warns it may levy other assets. It is not yet the final levy notice that unlocks a hearing.

Time-sensitive

Deadline that matters: Act within the time stated. This is the step before the LT11/Letter 1058 final notice.
If you ignore it: Leads to a final Notice of Intent to Levy (LT11 / Letter 1058) and the loss of easy options.
Is it fixable / over-assessed?: Getting into a payment plan or currently-not-collectible status generally halts levy action.
Typical resolution path: Contact the IRS or have a representative do it immediately; establish a collection alternative.

Notice · LT11As printed

Final notice of intent to levy + right to a hearing. The final Notice of Intent to Levy (also issued as Letter 1058). It unlocks your Collection Due Process (CDP) appeal rights — a critical, time-boxed protection.

Hard deadline — act now

Deadline that matters: You have 30 days from the notice date to request a CDP hearing (Form 12153). Filing timely generally pauses levy action and preserves Tax Court review.
If you ignore it: After 30 days the IRS may levy wages and bank accounts, and you lose the CDP hearing right (only the weaker equivalent hearing remains).
Is it fixable / over-assessed?: The 30-day CDP window is the single most valuable deadline in collections. Do not let it lapse.
Typical resolution path: File Form 12153 within 30 days and propose a collection alternative (installment agreement, OIC, or CNC). This is representation work — bring in an EA.

Notice · CP90As printed

Final notice of intent to levy (certain assets). Another form of the final levy notice with CDP hearing rights, historically tied to levies on federal payments and specific assets.

Hard deadline — act now

Deadline that matters: 30 days from the notice date to request a CDP hearing (Form 12153).
If you ignore it: Levy proceeds and CDP rights lapse.
Is it fixable / over-assessed?: Same 30-day CDP protection as LT11 — use it.
Typical resolution path: Timely Form 12153 with a proposed resolution.

Notice · CP91As printed

Final notice — levy on Social Security benefits. Final notice that the IRS intends to levy a portion of Social Security benefits.

Hard deadline — act now

Deadline that matters: 30 days to request a CDP hearing.
If you ignore it: Up to 15% of benefits can be levied.
Is it fixable / over-assessed?: Fixed-income taxpayers frequently qualify for currently-not-collectible status, which stops the levy.
Typical resolution path: Request the hearing and establish CNC or an affordable plan.

Notice · CP508CAs printed

Seriously delinquent debt — passport certification. The IRS has certified a large unpaid balance (indexed threshold, ~$62,000+ for 2024) to the State Department, putting your passport at risk.

Hard deadline — act now

Deadline that matters: No fixed hearing clock, but passport action can follow quickly. Reversal requires resolving or formally arranging the debt.
If you ignore it: Passport application/renewal can be denied and an existing passport can be revoked.
Is it fixable / over-assessed?: Entering an installment agreement or OIC generally reverses the certification (IRS issues CP508R).
Typical resolution path: Arrange the debt (payment plan/OIC) to trigger decertification; urgent if you travel.

Notice · CP49As printed

Refund applied to a prior balance. The IRS kept your refund and applied it to a past-due balance (an offset).

Informational

Deadline that matters: No action required if correct. Dispute promptly if the offset or the underlying balance is wrong.
If you ignore it: Nothing further, but an unverified prior balance may be incorrect.
Is it fixable / over-assessed?: Sometimes the prior-year balance itself is disputable; the offset is a signal to check it.
Typical resolution path: Verify the prior balance; dispute if the debt was already paid or is incorrect.

Notice · CP12As printed

Math-error correction — refund changed. The IRS made a math or credit adjustment and changed your refund. Often a credit (EITC, CTC, recovery rebate) recalculation.

Informational

Deadline that matters: You have 60 days to dispute a math-error adjustment before it becomes final and harder to reverse.
If you ignore it: The correction stands. If the IRS was wrong, you can lose the easy 60-day reversal window.
Is it fixable / over-assessed?: Math-error notices are sometimes wrong; the 60-day window is your cheap fix.
Typical resolution path: Agree, or dispute in writing within 60 days with your figures.

Notice · Letter 525As printed

General 30-day examination report. The examiner's proposed audit adjustments (30-day letter). You can agree or appeal within the IRS before it becomes a formal deficiency.

Time-sensitive

Deadline that matters: 30 days to respond or request an appeal with the IRS Independent Office of Appeals.
If you ignore it: A Statutory Notice of Deficiency (90-day letter) follows, then assessment.
Is it fixable / over-assessed?: Appeals often produces a better result than the exam; the 30-day window is when it is cheapest.
Typical resolution path: Respond with documentation or file a protest to Appeals within 30 days.

Notice · Letter 692As printed

Request for consideration of additional findings. A follow-up examination letter offering a chance to respond to revised audit findings before they are finalized.

Time-sensitive

Deadline that matters: Respond by the date shown (commonly 15–30 days).
If you ignore it: Findings are finalized; a deficiency notice can follow.
Is it fixable / over-assessed?: Still inside the exam/appeals window — documentation can move the number.
Typical resolution path: Respond with support or escalate to Appeals.

Notice · Letter 3172As printed

Notice of federal tax lien filing + CDP rights. The IRS filed a public lien against your property for unpaid tax and is notifying you of your CDP appeal rights on the lien.

Hard deadline — act now

Deadline that matters: 30 days (plus a short mailing window) to request a CDP hearing regarding the lien (Form 12153).
If you ignore it: The lien stands, damages credit, and attaches to property; CDP lien rights lapse.
Is it fixable / over-assessed?: Lien withdrawal/subordination and payment arrangements are negotiable, especially via a timely CDP request.
Typical resolution path: File Form 12153 for the lien and pursue withdrawal or a collection alternative.

Get this decoded, in writing, before your deadline.

Step 1 · Email me the plain-English breakdown

Step 2 · Want it run on your actual notice? Book a consult

This is an educational explanation, not tax advice, and does not create a client relationship. Notice content current as of 2026-07-05; the deadline on your actual notice controls. For your specific situation, book a consult.

Working with an EA on this? See Representation →