---
title: IRS Notices Explained: The Letter Ladder | TaxTruce
url: https://taxtruce.com/notices
updated: 2026-10-29
---

# IRS notices, step by step

Find your letter. See what comes next.

Updated October 8, 2026[Fact checked](/editorial-standards)

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. CP14**First bill for unpaid tax](/notices/cp14)
2. [**2. CP501**First reminder you still owe](/notices/cp501)
3. [**3. CP503**Second reminder you still owe](/notices/cp503)
4. [**4. CP504**Notice of intent to levy](/notices/cp504)
5. [**5. LT11 or Letter 1058**Final notice of intent to levy and your right to a hearing](/notices/lt11)

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

## Every notice we cover

| Code | What it is | How urgent |
| --- | --- | --- |
| **CP14** | First bill for unpaid tax | Medium |
| **CP501** | First reminder you still owe | Medium |
| **CP503** | Second reminder you still owe | High |
| **CP504** | Notice of intent to levy | Very high |
| **LT11 / Letter 1058** | Final notice of intent to levy and your right to a hearing | Very high |
| **CP90** | Intent to levy certain assets | Very high |
| **CP297** | Intent to levy, with hearing rights | Very high |
| **CP40** | Your account went to a private collector | Medium |
| **CP71** | Yearly reminder of a balance | Medium |
| **CP523** | Your payment plan may end | High |
| **CP2000** | Your income does not match | High |

[**CP14: First bill for unpaid tax**](/notices/cp14)[**CP501: First reminder you still owe**](/notices/cp501)[**CP503: Second reminder you still owe**](/notices/cp503)[**CP504: Notice of intent to levy**](/notices/cp504)[**LT11: Final notice of intent to levy and your right to a hearing**](/notices/lt11)[**CP90: Intent to levy certain assets**](/notices/cp90)[**CP297: Intent to levy, with hearing rights**](/notices/cp297)[**CP40: Your account went to a private collector**](/notices/cp40)[**CP71: Yearly reminder of a balance**](/notices/cp71)[**CP523: Your payment plan may end**](/notices/cp523)[**CP2000: Your income does not match**](/notices/cp2000)

## Is my letter real?

Check your balance in your own [IRS online account](https://www.irs.gov/payments/your-online-account). Call the number on irs.gov, not one from a text or email. [Notice decoder](/tools/notice-decoder).

## Sources

1. [IRS: Understanding your CP14 notice](https://www.irs.gov/individuals/understanding-your-cp14-notice)
2. [IRS: Understanding your CP501 notice](https://www.irs.gov/individuals/understanding-your-cp501-notice)
3. [IRS: Understanding your CP503 notice](https://www.irs.gov/individuals/understanding-your-cp503-notice)
4. [IRS: Understanding your CP504 notice](https://www.irs.gov/individuals/understanding-your-cp504-notice)
5. [IRS: Understanding your LT11 notice or Letter 1058](https://www.irs.gov/individuals/understanding-your-lt11-notice-or-letter-1058)
6. [IRS: Understanding your CP90 notice](https://www.irs.gov/individuals/understanding-your-cp90-notice)
7. [IRS: Understanding your CP297 notice](https://www.irs.gov/individuals/understanding-your-cp297-notice)
8. [IRS: Understanding your CP40 notice](https://www.irs.gov/individuals/understanding-your-cp40-notice)
9. [IRS: Understanding your CP71 notice](https://www.irs.gov/individuals/understanding-your-cp71-notice)
10. [IRS: Understanding your CP523 notice](https://www.irs.gov/individuals/understanding-your-cp523-notice)
11. [IRS: Understanding your CP2000 notice](https://www.irs.gov/individuals/understanding-your-cp2000-notice)
12. [IRS Publication 594: The IRS collection process](https://www.irs.gov/pub/irs-pdf/p594.pdf)

## 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.