The notice library

Balance Due — First Notice

The IRS's first bill. It says the IRS believes you owe tax for a specific year, shows the amount (tax plus any penalties and interest), and gives a pay-by date.

Balance Due — First Reminder

A reminder that the IRS still shows an unpaid balance for a tax year. Second letter in the collection series — the tone firms up but no enforcement action is happening yet.

Balance Due — Second Reminder

The IRS's second reminder of an unpaid balance — third letter in the collection series. Still a letter, not enforcement, but you are now past the midpoint of the ladder and the next rungs carry real consequences.

Notice of Intent to Levy (State Refund / Property Warning)

A serious escalation: the Notice of Intent to Levy required by IRC §6331(d), which the statute says must be hand-delivered, left at your home or business, or sent by certified or registered mail. The immediate target is your state income tax refund — §6330(f) lets the IRS seize a state refund with the hearing available only afterward. Despite the alarming title, this is generally NOT the final notice that lets the IRS levy wages or bank accounts: before levying other property, the IRS states it may send a notice giving you a right to a hearing before the IRS Independent Office of Appeals — unless you have already received such a notice.

Notice of Levy (Bank Account / Third-Party Levy)

Not a warning — enforcement itself. Form 668-A is the levy the IRS serves on a bank or other third party holding your money to collect an unpaid tax debt. By law this stage comes only after three things have happened: the IRS assessed the tax and sent a bill, you neglected or refused to pay, and the IRS sent a Final Notice of Intent to Levy and Notice of Your Right to a Hearing (the LT11 / Letter 1058 stage) at least 30 days before the levy. So a 668-A at your bank normally means the final-warning window has already run. The levy is served on the bank rather than on you — the IRS's bank-levy page refers to 'your copy of the levy,' the version that reaches you, and its instructions start with the phone number printed on it. Unlike a wage levy, which irs.gov describes as continuous, a bank levy reaches what is in the account when it arrives: funds are frozen as of the date and time the bank receives the levy, and it normally does not affect money you add to the account afterward.

Notice of Levy on Wages, Salary, and Other Income (Continuous Wage Levy)

Not a warning — enforcement itself, and unlike a bank levy it repeats every payday. Form 668-W is the levy the IRS serves on your employer to take part of your wages for an unpaid tax debt; by statute, a levy on salary or wages is continuous from the date it is first made until it is released (IRC §6331(e)). By law this stage comes only after the IRS assessed the tax and sent a bill, payment was neglected or refused, and a Final Notice of Intent to Levy and Notice of Your Right to a Hearing (the LT11 / Letter 1058 stage) was sent at least 30 days before the levy — so a 668-W at your employer normally means the final-warning window has already run. The IRS mails Publication 1494 with the levy to explain to your employer how much of your take-home pay is exempt each pay period; irs.gov states a portion of your wages is exempt from levy, and the amount depends on your filing status and dependents.

Certification of Seriously Delinquent Tax Debt to the State Department

A certification, not a new bill. The IRS has certified to the U.S. Department of State that you owe 'seriously delinquent tax debt' under IRC §7345 — legally enforceable, unpaid, assessed federal tax debt (including penalties and interest) above the inflation-adjusted threshold, currently more than $66,000 for 2026. Once certified, the State Department generally will not issue you a passport, and it may deny a pending passport application or revoke the passport you already have. If you are overseas, it may issue a limited-validity passport good only for direct return to the United States.

Changes to Your Return — Balance Due (Math Error Correction)

The mirror image of a CP12: the IRS says it 'corrected one or more mistakes on your tax return' and, as a result, 'the amount you owe has changed.' It is a correction-produced bill, not an audit — the notice shows what changed and the new amount due.

Misapplied Payment Removed — Balance Due

A bill created by a correction on the IRS's side: the IRS removed a payment that it had incorrectly applied to your account, and taking that payment back off leaves a balance due. The notice shows the date and amount of the payment that was removed.

Annual Reminder of Balance Due (CP71 Series)

A yearly restatement of what you still owe — not a new enforcement action. Federal law requires the IRS to send a written notice at least once a year to every taxpayer with a delinquent tax account, showing the amount owed as of the notice date (26 U.S.C. §7524). The CP71 series (CP71, CP71A, CP71C, CP71D) are those reminders: the IRS says you received one 'because you still have an unpaid balance on one of your tax accounts and it requires your immediate attention.' CP71A is the version sent while an account sits in non-collectable (hardship) status.

Unpaid Balance Due (Business Notice)

A business-account bill: irs.gov files this notice under its Businesses & Self-Employed section, and it plays the role for business tax accounts that the CP14 first bill plays for individuals. The IRS says you received it because you have an unpaid balance due; the notice explains how the IRS calculated the amount and lists the payments applied to your account.

Intent to Terminate Your Installment Agreement

The IRS intends to terminate your installment agreement (payment plan) because you have defaulted on it — commonly a missed payment, a new tax liability, or a failure to file a required return. If the agreement is terminated, the entire remaining balance becomes immediately due and the IRS may proceed to seize (levy) your assets.

Please Call Us About Your Overdue Taxes or Tax Return

A request from an IRS collection employee (Automated Collection System) to call about an overdue balance or unfiled return. This is an early-stage collection contact — the IRS has not yet filed a lien or begun levy action.

Final Notice of Intent to Levy and Notice of Your Right to a Hearing

The IRS's final warning before it can levy — seize wages, bank accounts, and other property — for an unpaid balance. It comes paired with the single most important right in the collection process: 30 days to request a Collection Due Process (CDP) hearing, which pauses levy action while an independent office reviews your case.

Final Notice of Intent to Levy and Notice of Your Right to a Hearing (Revenue Officer version)

The same legal instrument as the LT11 — the IRS's final warning before levy, paired with the 30-day right to request a Collection Due Process (CDP) hearing — but usually issued by an assigned Revenue Officer rather than the automated collection system. A human collector now personally owns your case.

Final Notice of Intent to Levy and Notice of Your Right to a Hearing

A final levy warning carrying the same critical right as the LT11: 30 days to request a Collection Due Process (CDP) hearing before the IRS may seize wages, bank accounts, federal payments, and other property.

Notice of Federal Tax Lien Filing and Your Rights to a Hearing under IRC 6320

Notification that the IRS has filed a Notice of Federal Tax Lien (Form 668(Y)) — a public document filed with local or state authorities to alert creditors that the government has a legal claim to your property for an unpaid tax debt. A lien is not a levy: a lien secures the government's interest in your property; a levy actually takes the property. This letter carries a major right with it — 30 days to request a Collection Due Process hearing under IRC §6320 using Form 12153.

Notice of Proposed Changes (Underreporter Inquiry)

A proposal, not a bill and not an audit. The IRS matched the income on your return against what employers, banks, brokers, and other payers reported on forms like W-2 and 1099; a tax examiner then reviewed the discrepancy, and the IRS is proposing changes to your tax.

Initial Underreporter Contact (Income Mismatch Inquiry)

A question, not a bill and not an audit — and a step earlier than a CP2000. The income or payment information the IRS received from third parties, such as employers or financial institutions, doesn't match what you reported on your tax return, and the IRS is asking you to explain the discrepancy before it computes any proposed tax. The mismatch may adjust your tax up, down, or not at all. The notice itself isn't a bill, but the IRS says you must respond.

Statutory Notice of Deficiency

A formal legal notice that the IRS intends to assess additional tax. This is NOT a bill yet — it opens a strict 90-day window (150 days if addressed outside the U.S.) during which you may petition the U.S. Tax Court to challenge the proposed tax before it is assessed. Once the 90-day window closes and you have not filed a Tax Court petition, the IRS will assess and bill the tax.

Changes to Your Return — Refund Adjusted (Math Error Correction)

Good-news-with-an-asterisk: the IRS found what it believes is a calculation or clerical error on your return, corrected it, and the correction changed your refund amount. The notice shows what changed and the new refund figure.

Refund Applied to Other Taxes You Owe

An explanation of where your refund went: the IRS took some or all of this year's refund and applied it to a tax balance you owe from another year. The notice shows the year the money was applied to and any remainder being sent to you.

Changes to Your Return — CP21 Series (Adjustment You Requested or After Audit)

Confirmation that the IRS changed your return — the letter after the number tells you the outcome. CP21A: the IRS made changes and 'you owe because of the changes.' CP21B: the IRS 'made the changes you requested' and a refund is coming — 'within 2-3 weeks of your notice.' CP21C: the IRS made the changes you requested and 'your account balance for this tax form and tax year is zero' — nothing owed, no refund due. CP21E: 'as a result of your recent audit' the IRS changed your return and you owe. CP21I: the IRS changed your return for Individual Retirement Arrangement (IRA) taxes.

Changes to Your Return — Balance Due (CP22 Series)

A notice that the IRS changed your tax return and the change left you owing. The CP22A page states: 'We sent you this notice because we made the changes to your tax return. You owe because of the changes.' CP22E is the audit version — the sample notice reads 'As a result of your recent audit, we changed your Form 1040' and directs you to your copy of the audit report for the detailed explanation, with the amount due and a pay-by date on page one.

Account Adjustment Notice

The IRS made a change to your tax account for the tax year on the notice — for example, applying an overpayment to a balance, correcting an error, adjusting a credit, or reversing a payment. The change is already made — unlike a CP2000, it is not a proposal you contest before it takes effect. It is not always a bill either: depending on the change, the notice may show a refund, no balance, or an amount you owe — and if you owe, interest accrues after the due date printed on the notice.

First Notice — Unfiled Tax Return

The IRS has no record of a tax return for the tax year printed on this notice. This is the first contact — a request, not a penalty. It asks you to either file the return or explain why you believe one is not required.

Identity Verification Letter (Online or Phone)

A checkpoint, not an accusation. The IRS received a tax return with your name and SSN but something about it triggered identity-theft screening, so the IRS is holding the return until you confirm whether you really filed it. Refunds wait until verification completes.

Identity Verification Letter (Phone Verification)

A checkpoint, not an accusation — the phone-only sibling of the 5071C. The IRS received a return with your name and SSN, flagged it for identity screening, and needs you to call to confirm whether you filed it. The return (and any refund) waits until you do.