Notices from the IRS

The Internal Revenue Service (IRS) will send a notice or a letter for any number of reasons. It may be about a specific issue on your federal tax return or account, or may tell you about changes to your account, ask you for more information, or request a payment.

You can handle most of this correspondence without calling or visiting an IRS office if you follow the instructions in the document. If you still need help, start by searching for your notice below to get an overview of the notice, and visit our interactive taxpayer roadmap to see where in the tax system you are and what to expect next.

Updated 11/14/2023

The IRS has resumed sending collection notices in limited circumstances. The notices will resume for individual taxpayers with tax debts for tax periods ending Dec. 31, 2022 or later, for business taxpayers with tax debts for tax periods Aug. 31, 2023 or later, and tax debts connected to Form 941, Employer’s Quarterly Federal Tax Return for tax periods Sept. 30, 2023 or later. For helpful information about what to do if you have an outstanding tax balance, see the NTA blog, “Collection Part One – Do You Have an Outstanding Tax Due? Why Wait?”

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Found 153 notices

Notice ID

Category

Title

90 Day Notice of Deficiency

Exam

90 Day Notice of Deficiency

Overview

The “Notice of Deficiency” IRS Letters 3219 and 531 (also referred to as 90-Day Letters), are a taxpayer’s legal notice that the IRS is proposing a deficiency (balance due).

See notice details View in the Taxpayer Roadmap

90 Day Notice of Deficiency

Roadmap Stations

90 Day Notice of Deficiency

Overview

Letter 3219, Notice of Deficiency (also referred to as 90-Day Letter), is a taxpayer’s legal notice that the IRS is proposing a deficiency.

See notice details View in the Taxpayer Roadmap

Advanced Child Tax Credit Payment (AdvCTC) Letters

Exam

Advance Child Tax Credit Payment (AdvCTC) Letters

Overview

Letters 6416, 6416-A, 6417 and 6419. Find more information in Understanding Your Letter 6416 or Letter 6416-A, Understanding Your Letter 6417 (Note: on White House letterhead), Letter 6419 – still in development/no link yet (will include all payments taxpayers received and explain that they need to reconcile the payments received versus the total CTC they are eligible for on the 2021 Individual tax return.

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Agreed Equivalent Hearing Closing Letter

Appeals

Agreed Equivalent Hearing Closing Letter

Overview

You submitted a written request for a Collection Due Process (CDP)equivalent hearing, most likely by using the Form 12153, Request for Collection Due Process or Equivalent Hearing. Appeals made a decision and you agreed with the decision.

See notice details View in the Taxpayer Roadmap

Amended Return Form 1040X

Correspondence

Amended Return Form 1040X

Overview

Amended Return

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Appeals Agrees with Taxpayer

Appeals

Appeals Agrees with Taxpayer

Overview

This is the form you submit if you would like to withdraw your request for a Collection Due Process (CDP) or Equivalent Hearing (EH).
(Note: This letter appears in multiple locations within the Taxpayer Roadmap.)

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Appeals Considers Risk of Going to Court (Hazards of Litigation)

Appeals

Appeals Considers Risk of Going to Court (Hazards of Litigation)

Overview

Compliance employees are responsible for determining the correct tax liability, collecting delinquent taxes and securing delinquent tax returns through the fair and equitable application of the tax laws as prescribed by the Internal Revenue Code.

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Withdrawal of Notice of Federal Tax Lien

Collection

Applying for Withdrawal of Notice of Federal Tax Lien

Overview

A “withdrawal” removes the public NFTL and assures that the IRS is not competing with other creditors for your property; however, you are still liable for the amount due and the statutory lien remains valid for the amount of assessment.

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Bankruptcy (Insolvency

Collection

Bankruptcy

Overview

Bankruptcy proceedings begin when you file a petition in bankruptcy court, and that filing creates the bankruptcy estate which consists of all your assets as of filing date. When you file a bankruptcy petition your assets in the bankruptcy estate, under the jurisdiction of the bankruptcy court, aren't subject to levy.

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BFS

Correspondence

Bureau of the Fiscal Service (BFS) Offsets for Non-Tax Debts

Overview

Your tax return may show that you’re due a refund from the Internal Revenue Service (IRS). However, if you owe a federal tax debt from a prior tax year, or debt to another federal agency, or certain debts under state law, the IRS is allowed to forward your refund to pay that debt. And depending on the type of debt, in many situations the IRS is legally required to forward your refund to pay the debt.

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Case Closed

Collection

Case Closed

Overview

Taxpayer receives a letter or notice from the IRS and either chooses to respond to the letter or notice by filling a missing tax return, paying their balance in full (tax plus any penalties and interest due), or pursuing a payment option

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Collection Alternatives Station

Collection

Collection Alternatives Station

Overview

You receive a notice or letter from the IRS about a balance due on your account, missing returns, a lien, or a levy. There are several collection alternatives available to you to resolve these issues.

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Collection Appeals Program (CAP)

Appeals

Collection Appeals Program (CAP)

Overview

If you disagree with an IRS employee decision regarding the lien filing, intent to levy, or levy then you can appeal to their manager also called Collection Appeals Program (CAP).

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Collection Due Process (CDP)

Appeals

Collection Due Process (CDP)

Overview

You file a Form 12153, Request for A Collection Due Process Hearing, and send it to address shown on your lien or intent to levy notice within 30 days of the CDP notice date in order to appeal the action with the Office of Appeals. Filing a timely request for a CDP hearing protects your right to go to Tax Court if you disagree with the Appeals determination.

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Collection Action - Litigation Track

Collection

Collection Sorting Station — IRS Categorizes Taxpayer’s Case

Overview

• Lien Enforcement • Government Files Suit in Court • Reduce Assessment to Judgement • Foreclosure of Tax Lien • Action to Enforce Levy

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Collection Action - Levy/Seizure of Assets

Correspondence

Collection Station – Collection Actions

Overview

The IRS assessed the tax and sent you a bill reflecting a balance on your tax account.

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Collection Action - Litigation Track

Collection

Collection Station – Litigation Track

Overview

• Lien Enforcement • Government Files Suit in Court • Reduce Assessment to Judgement • Foreclosure of Tax Lien • Action to Enforce Levy

See notice details View in the Taxpayer Roadmap

Commercial Tax Software

Roadmap Stations

Commercial Tax Software

Overview

Taxpayers may use commercial tax preparation software to file and pay taxes electronically (for a fee). When you file your return, it will be securely transmitted through an IRS-approved secure electronic channel. The software generally uses a question and answer format that provides answers to tax law questions.