The IRS sends over 200 million notices each year. Most are routine, but some demand immediate action. This guide covers the 20 most common notices — what each means, the urgency level, and what to do. Use the search box below to filter by notice code (e.g. "CP504") or keyword (e.g. "levy", "lien").
Urgency levels explained
- Critical — immediate action required, often with a 30-day deadline. Ignoring leads to levy or seizure.
- High — action required within weeks; collection consequences approach if ignored.
- Medium — response needed but not time-critical.
- Low / Informational — routine; no urgent action required.
Showing 20 of 20 notices
Collection notices (14)
| Notice | What it means | Urgency |
|---|---|---|
| CP14 | First balance due notice | Medium |
| CP501 | Reminder of balance due | Medium |
| CP502 | Second reminder of balance | Medium |
| CP503 | Second reminder — immediate action needed | High |
| CP504 | Final notice of intent to levy state tax refund | High |
| CP504B | Final notice for business balances | High |
| CP521 | Installment agreement reminder | Low |
| CP523 | Installment agreement default warning | High |
| CP71C | Annual reminder of balance | Low |
| CP90 | Final Notice of Intent to Levy (CDP rights) | Critical |
| LT11 | Final Notice of Intent to Levy | Critical |
| Letter 1058 | Final Notice of Intent to Levy (Revenue Officer) | Critical |
| Letter 3172 | Notice of Federal Tax Lien filed | High |
| Letter 668-D | Lien or levy release notification | Informational |
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CP14
MediumFirst balance due notice
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CP501
MediumReminder of balance due
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CP502
MediumSecond reminder of balance
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CP503
HighSecond reminder — immediate action needed
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CP504
HighFinal notice of intent to levy state tax refund
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CP504B
HighFinal notice for business balances
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CP521
LowInstallment agreement reminder
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CP523
HighInstallment agreement default warning
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CP71C
LowAnnual reminder of balance
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CP90
CriticalFinal Notice of Intent to Levy (CDP rights)
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LT11
CriticalFinal Notice of Intent to Levy
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Letter 1058
CriticalFinal Notice of Intent to Levy (Revenue Officer)
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Letter 3172
HighNotice of Federal Tax Lien filed
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Letter 668-D
InformationalLien or levy release notification
Examination notices (4)
What to do when you get an IRS notice
- Do not ignore it. Every notice has a deadline.
- Read it carefully. Identify the notice code (top-right corner), tax year, amount, and deadline.
- Look up the specific notice on this page to understand what it means.
- Determine if you agree. The IRS is sometimes wrong.
- Respond by the deadline. Even if you disagree — silence is worse than contesting.
