Free help from licensed tax pros. Not the IRS.Licensed tax pros in all 50 statesEspañol

IRS notices, step by step

Find your letter. See what comes next.

Woman in her 30s opening an envelope at the mailbox at the end of her driveway, calm expression
Updated October 8, 2026Fact checked
The short answer

The IRS sends letters in order. First a bill, like a CP14. Then reminders, the CP501 and CP503. Then a notice of intent to levy, the CP504. Then a final notice, the LT11 or Letter 1058, with 30 days to ask for a hearing.

The notice ladder

  1. 1. CP14First bill for unpaid tax
  2. 2. CP501First reminder you still owe
  3. 3. CP503Second reminder you still owe
  4. 4. CP504Notice of intent to levy
  5. 5. LT11 or Letter 1058Final notice of intent to levy and your right to a hearing

The usual order for personal income tax. Not everyone gets every letter.

Every notice we cover

CodeWhat it isHow urgent
CP14First bill for unpaid taxMedium
CP501First reminder you still oweMedium
CP503Second reminder you still oweHigh
CP504Notice of intent to levyVery high
LT11 / Letter 1058Final notice of intent to levy and your right to a hearingVery high
CP90Intent to levy certain assetsVery high
CP297Intent to levy, with hearing rightsVery high
CP40Your account went to a private collectorMedium
CP71Yearly reminder of a balanceMedium
CP523Your payment plan may endHigh
CP2000Your income does not matchHigh
CP14: First bill for unpaid taxCP501: First reminder you still oweCP503: Second reminder you still oweCP504: Notice of intent to levyLT11: Final notice of intent to levy and your right to a hearingCP90: Intent to levy certain assetsCP297: Intent to levy, with hearing rightsCP40: Your account went to a private collectorCP71: Yearly reminder of a balanceCP523: Your payment plan may endCP2000: Your income does not match

Is my letter real?

Check your balance in your own IRS online account. Call the number on irs.gov, not one from a text or email. Notice decoder.

Sources

  1. IRS: Understanding your CP14 notice
  2. IRS: Understanding your CP501 notice
  3. IRS: Understanding your CP503 notice
  4. IRS: Understanding your CP504 notice
  5. IRS: Understanding your LT11 notice or Letter 1058
  6. IRS: Understanding your CP90 notice
  7. IRS: Understanding your CP297 notice
  8. IRS: Understanding your CP40 notice
  9. IRS: Understanding your CP71 notice
  10. IRS: Understanding your CP523 notice
  11. IRS: Understanding your CP2000 notice
  12. IRS Publication 594: The IRS collection process

Questions about IRS notices

Is a CP504 the final notice?

No. A CP504 is a notice of intent to levy. The final notice is usually an LT11 or Letter 1058, which gives you 30 days to ask for a hearing.

Where is the notice code?

In the top right corner of the letter, like CP14 or CP504.

Is a CP2000 a bill?

No. It says your income records don't match your return. You may still need to reply by the date on the notice.

See your options

A few questions. A tax pro calls you back.

Free tools: penalty calculator, 10 year clock, IRS offer data

Free to use. Not the IRS or any government agency. Results depend on your situation. Not every case qualifies.