Understand IRS notices before deadlines pass
Review what common IRS notices may mean and what information to gather before responding.
Collection notice sequence
See where your notice may fit
Notice numbers matter. Read the actual letter for its date, tax period, amount, response instructions, and appeal language before deciding what to do.
- 1CP14
The first balance-due notice after the IRS records an unpaid amount.
- 2CP501
A reminder that the balance remains unpaid and should be reviewed.
- 3CP503
A stronger reminder that collection activity may continue if the account is not addressed.
- 4CP504
A levy warning that deserves prompt review, but is not always the same as a final Collection Due Process notice.
- 5LT11 or Letter 1058
A final notice that may provide a deadline to request a Collection Due Process hearing.
IRS notice explanations
CP14 Notice
The IRS says you owe a balance after processing a return.
CP501 Notice
A reminder notice that a tax balance remains unpaid.
CP71 Notice
An annual reminder that the IRS still shows an unpaid balance on the account.
CP503 Notice
A follow-up notice warning that the IRS has not received payment.
CP504 Notice
An IRS notice of intent to levy that warns of collection action, including a possible state tax refund levy. It is generally not the final Collection Due Process notice used before broader levy action.
LT11 Notice
A final notice of intent to levy and notice of your right to a hearing.
Letter 1058
A final notice of intent to levy often associated with revenue officer cases.
Notice of Federal Tax Lien
A public notice that the government has a legal claim for unpaid tax debt.