Got an IRS letter and not sure what it means? Find your notice code below for a plain-English explanation.
The notice code is in the top right corner of your IRS letter (e.g., CP2000, LT11, Letter 1058).
Proposed Changes to Tax Return
The IRS received information (W-2s, 1099s) that doesn't match what you reported. They're proposing changes to your return.
This is an automated notice - not an audit. The IRS computer compared what you reported to what employers/banks reported. If there's a mismatch, you get a CP2000.
Review the proposed changes carefully. Gather your records. You have 30 days to respond - don't ignore this notice or the proposed changes become final.
Final Notice - Intent to Levy
This is a FINAL WARNING. The IRS intends to levy (seize) your state tax refund and may take other collection actions.
You've received multiple notices and haven't resolved the balance. This is one of the last notices before the IRS starts taking money from your accounts or garnishing wages.
Act immediately. Call the number on the notice or get professional help. Once the IRS levies, it's harder to stop the process.
Final Notice - Intent to Levy and Your Rights
This is a FINAL NOTICE giving you 30 days to request a Collection Due Process (CDP) hearing before the IRS can levy.
This is your last chance to dispute or arrange payment before the IRS can legally seize your property, bank accounts, or wages. You have important appeal rights.
The 30-day deadline is critical. Missing it means losing your appeal rights. Consider getting professional help immediately.
Balance Due Notice
You filed your return but there's a balance due. This is the first notice for the amount you owe.
Your tax return showed you owe money, or the IRS made an adjustment. Interest is already accruing. This is the first of several notices if you don't pay.
Pay as much as you can to stop interest from growing. If you can't pay in full, set up a payment plan before collection notices start.
Reminder Notice - Balance Due
First reminder that you have an unpaid balance. Interest and penalties continue to accrue.
You received a CP14 and didn't pay. This is the first reminder. More notices will follow, each more serious than the last.
Don't wait for the next notice. Penalties and interest are adding up. Set up a payment plan now if you can't pay in full.
Second Reminder - Immediate Action Required
Second reminder about your unpaid balance. The IRS is preparing to take collection action.
You've ignored two notices. The IRS is escalating. The next notice will be a Final Notice (CP504) which can result in levy of your state refund.
This is your last chance before serious collection action. Contact the IRS or a tax professional immediately.
Installment Agreement Default
Your installment agreement is in default and will be terminated. Full balance becomes due.
You missed payments or failed to file required returns. If the agreement terminates, the IRS can immediately begin collection actions including levies.
Contact the IRS immediately. You may be able to reinstate the agreement if you act within 30 days and cure the default.
Final Notice - Intent to Levy
Final notice before the IRS can levy your wages, bank accounts, and other property.
This is essentially the same as LT11. You have 30 days to request a Collection Due Process hearing. After that, the IRS can begin levying.
The 30-day deadline is critical for preserving your appeal rights. Get professional help immediately.
Final Notice - Intent to Levy
Your right to a hearing before the IRS levies your property. This is your last notice before levy action.
Similar to LT11 and Letter 1058. The IRS is about to take collection action. You have 30 days to request a hearing to dispute or arrange payment.
Don't miss the 30-day deadline. Once it passes, you lose important appeal rights and the IRS can levy without further notice.
Intent to Levy Social Security
The IRS intends to levy up to 15% of your Social Security benefits to collect your tax debt.
Social Security is one of the last things the IRS levies because it's considered essential income. If you're getting this notice, you've ignored many previous notices.
If you depend on Social Security, losing 15% could be devastating. Contact the IRS or a professional immediately to explore hardship options.
The IRS uses hundreds of different notice codes. If you received a letter not listed here, take our quiz to get personalized guidance on your situation.
IRS notices have deadlines. Missing them can mean losing appeal rights or triggering automatic enforcement.
The most important information is often in the middle - including your response deadline and payment options.
Save the notice, envelope, and any response you send. You may need to prove when you received or responded to it.
Even if you call the IRS, follow up in writing. Phone conversations aren't always documented in your file.
Every IRS notice carries a code in the top-right corner — a "CP" number for computer-generated notices (such as CP14, CP501, CP503, CP504, or CP2000) or an "LT" or "Letter" number for letters that often signal a more serious stage of collection (such as LT11 or Letter 1058). Find your code, then match it to the cards above to see what the notice means, how urgent it is, what deadline applies, and which resolution options are realistic at that stage. Each notice represents a specific point in the IRS collection sequence, so identifying yours tells you not just what is happening now but what is likely to come next if you do nothing.
The codes matter because they map to legal rights and hard deadlines. A CP504, for example, is a statutory notice of intent to levy, while an LT11 or Letter 1058 is the final notice that opens your 30-day window to request a Collection Due Process hearing — a right you lose if the deadline passes. A CP2000 is not a bill at all but a proposed change to your return that you can dispute with documentation. Reading the code correctly prevents two common and costly mistakes: panicking over a notice that is merely informational, or ignoring one that quietly starts the clock on a levy or lien.
This decoder is an educational reference, not tax advice, and it does not transmit anything to the IRS. If you are unsure which notice you received, or several have arrived in a short span, that pattern itself often signals escalating enforcement and is worth a closer look. A licensed professional can review the specific notices in your file, confirm the deadlines, and map out the resolution paths — installment agreement, Offer in Compromise, Currently Not Collectible status, or penalty abatement — that fit your situation.
A $399 case review includes a complete analysis of your IRS notices and a clear action plan for resolving your tax situation.
Get My Case ReviewHigh — notice identification is based on the official IRS notice catalog, so the notice TYPE is matched reliably. (The amounts and deadlines on your specific notice still control.)
Last updated: June 2026
This tool provides educational information only. It does not constitute legal advice and should not be relied upon as such. For legal advice regarding your specific situation, consult a licensed attorney.
This tool is for educational purposes only. It does not constitute tax advice. Results are estimates based on general information. For advice specific to your tax situation, consult a qualified tax professional, enrolled agent, CPA, or tax attorney.
See our Methodology and Data Sources for more information.
This content is based on the following authoritative sources. All sources are regularly verified for accuracy.
Internal Revenue Service
26 U.S.C. § 6303
26 U.S.C. § 6330