Home › Tax › IRS letter help

Got a letter from the IRS? Is it real, and what do I do?

As of Oct. 16, 2026

Short answer: A real IRS letter comes by U.S. mail and has a CP or LTR number in the corner. Look that number up on IRS.gov or in your IRS Online Account. If you can't find it, call 800-829-1040. The IRS never asks for gift cards or prepaid cards and doesn't threaten arrest. If it's real, act by the date on the letter — even if you can't pay it all. Two dates can't be extended: 30 days to ask for a hearing on a final levy notice (LT11 / Letter 1058) and the 90-day Tax Court date on a CP3219A. Sources: IRS: Understanding your notice or letter · IRS Tax Tip 2025-46 · IRS Appeals: CDP FAQs · IRS: CP3219A.

Best move when an IRS letter arrives

Real letter + you agree: pay by the due date, or pay what you can and set up a payment plan before the due date. Disagree: reply or call by the date on the letter with your documents. Final levy notice (LT11 / 1058): ask for a hearing within 30 days. Not sure it's real: don't use any phone number or link in it — check IRS.gov yourself.

The math:

  • Late-payment penalty: 0.5% of unpaid tax per month, up to 25%; 0.25% during an approved payment plan if you filed on time; 1% if unpaid 10 days after a notice of intent to levy
  • Interest: 7% a year, compounded daily (IRS underpayment rate for Oct–Dec 2026)
  • Payment plan setup: $0 short-term (180 days or less); long-term $29 online direct debit, $69 online, $107 / $178 by phone or mail; low income waived or $43

Sources: IRS: Understanding your notice or letter · IRS: Failure to pay penalty · IRS: Quarterly interest rates · IRS: Payment plans · Taxpayer Advocate Service

A best fit for the situation described, not financial advice or a buy/sell recommendation. Partner links never change a pick.

Your roadmap

  1. Find the CP or LTR number in the corner and tap it in the picker above.
  2. Check it's real: search it on IRS.gov or see it in your IRS Online Account. Never call a number from a suspicious letter.
  3. Write the deadline on your calendar. Paying something by the due date reduces interest and penalties.
  4. Can't pay it all? Apply for a payment plan (online if you owe $50,000 or less for long-term plans).
  5. Stuck or facing hardship? The free Taxpayer Advocate Service (877-777-4778, Form 911) or a Low Income Taxpayer Clinic can help. Need large print or Braille? Form 9000.
Show me the details

What each letter means

CP14: You owe money (first bill)

A bill

The IRS says you have unpaid tax. This is usually the first bill.

Deadline: The due date printed on the notice.

What to do:

  1. Check the amount against your own return and records.
  2. Pay by the due date on the notice if you agree — no interest is charged on that amount if you pay in full by that date.
  3. Can't pay it all? Pay what you can and set up a payment plan.
  4. Disagree? Call the number in the IRS Help section of the notice with your papers ready.

Source: IRS: CP14

CP501: Reminder: you still owe

A bill

A reminder that a balance is still unpaid because the IRS didn't get a payment or reply to the earlier notice.

Deadline: The due date printed on the notice.

What to do:

  1. Pay by the due date shown, or set up a payment plan.
  2. Disagree? Call the toll-free number on the notice right away.
  3. If you don't pay or reply, the IRS can file a notice of federal tax lien, which can affect your credit.

Source: IRS: CP501

CP503: Second reminder: you still owe

A bill

Your second reminder. The IRS still has not heard from you about the unpaid balance.

Deadline: The due date printed on the notice.

What to do:

  1. Pay the whole balance by the due date to avoid more penalties and interest, or set up a payment plan.
  2. Already paid or arranged a plan? Still call the number on the notice so your account shows it.
  3. Not responding can lead to a notice of federal tax lien.

Source: IRS: CP503

CP504: Notice of intent to levy (urgent)

Urgent: deadline matters

Final reminder before stronger collection. The IRS can take (levy) your state tax refund and says it will look for other assets. It can also mention passport denial for seriously overdue tax debt.

Deadline: Immediately (the notice says pay the amount due immediately).

What to do:

  1. Pay immediately, or pay what you can and call the number on the notice about a payment plan.
  2. You can apply online for a payment plan.
  3. Disagree? Call right away. The IRS Appeals FAQ says it is in your best interest to respond to a CP504 — you don't have to wait for the final notice.

Source: IRS: CP504

LT11 / Letter 1058: Final notice of intent to levy and your right to a hearing

Urgent: deadline matters

The IRS intends to seize (levy) property or rights to property such as wages, bank accounts and Social Security benefits. This letter gives you the right to a Collection Due Process (CDP) hearing.

Deadline: 30 days from receipt to request a Collection Due Process hearing (Form 12153).

What to do:

  1. Contact the IRS immediately at the number on the letter.
  2. To ask for a CDP hearing, send Form 12153 within 30 days of receiving the letter (IRS Appeals FAQ).
  3. If you owe less than $50,000 you may be able to set up a payment plan online.

Source: IRS: LT11 / Letter 1058

CP2000: Proposed change: your income didn't match

Reply needed

Income or payment information from employers, banks or payment apps doesn't match your return. It is not a bill. The change could raise, lower or not change your tax.

Deadline: The reply date listed on the notice (you can send an extension request with your reply).

What to do:

  1. Reply by the date listed — fill out and sign the response form saying whether you agree or disagree, with documents.
  2. Reply by upload, fax, or mail to the address on the notice.
  3. If you agree and have nothing else to report, follow the instructions — you don't need to amend.
  4. If you don't reply, the IRS may send another notice and a bill.

Source: IRS: CP2000

CP3219A: Statutory notice of deficiency (90-day letter)

Urgent: deadline matters

A proposed increase in your tax based on information from others. It is not a bill or an audit, but it starts the window to challenge the change in U.S. Tax Court.

Deadline: The petition date on the notice (90-day period); it cannot be extended.

What to do:

  1. If you agree, sign and return Form 5564 as instructed.
  2. If you disagree, reply right away with a signed statement and documents — the IRS works with you during the 90-day period.
  3. To go to Tax Court, file the petition by the date on the notice. The Tax Court can't consider a late petition, and the IRS can't extend it.
  4. If you don't reply or petition, the IRS assesses the change and sends a bill.

Source: IRS: CP3219A

CP12: We corrected your return (refund changed)

For your information

The IRS corrected one or more mistakes on your return, so your refund changed — or you now get a refund.

Deadline: The date on the notice (only if you disagree).

What to do:

  1. If you agree, you don't need to reply. A refund check usually arrives in 4–6 weeks if you owe nothing else.
  2. If you disagree, call the number on the notice by the date shown. Missing that date loses your formal right to have the change reversed and to appeal to Tax Court.

Source: IRS: CP12

CP5071 / 5071C: Verify your identity before we process your return

Reply needed

A tax return was filed using your Social Security number. The IRS holds it until you confirm you filed it. If you didn't file, you may be an identity theft victim.

Deadline: TAS says to call within 30 days from the date of the letter.

What to do:

  1. Verify online at irs.gov/verifyreturn (only if your notice offers online verification) or call the number on the notice.
  2. Have the notice, the return for that year, last year's return and your W-2s/1099s ready.
  3. If you didn't file, say so during verification.
  4. After verifying, the refund can take up to 9 weeks.

Source: IRS: CP5071 / 5071C

CP40: Your account went to a private collection agency

For your information

By law the IRS assigns certain old, inactive tax debts to private collection agencies. CP40 tells you which agency, before that agency contacts you.

Deadline: Follow the letter; contact the assigned agency to resolve the debt.

What to do:

  1. Only three agencies are used: CBE Group (800-910-5837), Coast Professional (888-928-0510) and ConServe (844-853-4875).
  2. Both the CP40 and the agency's first letter carry a taxpayer authentication number — use it to confirm a caller is legitimate.
  3. Pay by the IRS's official payment options; checks go to the U.S. Treasury, never to the agency. They never ask for gift or prepaid cards.

Source: IRS: Private debt collection

Letter 3172: Notice of federal tax lien filing and your right to a hearing

Urgent: deadline matters

The IRS has filed a public notice of federal tax lien. You can ask for a Collection Due Process hearing about the lien.

Deadline: 30 days to request a CDP hearing (IRS Appeals FAQ).

What to do:

  1. Read Publication 1660 (Collection Appeal Rights).
  2. Request a CDP hearing using Form 12153 if you believe the lien is inappropriate.

Source: IRS Appeals: CDP FAQs

It was a phone call, text, email or social media message

Likely a scam — stop

The IRS normally contacts you first by U.S. mail. It emails or texts only if you opted in, and a social media direct message is never from the IRS.

  1. Don't click links, reply, or call back a number from the message.
  2. Phone call: write down the number and hang up. Report it to TIGTA at 800-366-4484.
  3. Email: send it to phishing@irs.gov (subject “IRS”), then delete it.
  4. Text: send the sender's number and the text to phishing@irs.gov (subject “Text”); you can also forward it to 7726 (SPAM).
  5. Worried you really owe? Sign in to your IRS Online Account from IRS.gov yourself, or call 800-829-1040.
  6. Already paid or shared your Social Security number? See identity theft steps and what to do in the next hour.

Sources: IRS: How to know it's the IRS · IRS: Report fake IRS messages · TIGTA: Submit a complaint

I can't find a CP or LTR number, or it isn't listed

Check before you act

Real IRS notices show a CP or LTR number in the corner of the letter. Search that number on IRS.gov, or look for the letter in your IRS Online Account.

  1. If the letter doesn't show up in the IRS search or looks suspicious, call the IRS at 800-829-1040 (a number you look up, not one printed on a suspicious letter) and follow the representative's instructions.
  2. A fake letter about an unclaimed refund, tax lien or tax debt relief: report it to the U.S. Postal Service and the FTC.
  3. Never pay with a gift card, prepaid card or crypto. IRS payments go to the “United States Treasury”.

Sources: IRS: Understanding your notice or letter · IRS: Report fake IRS messages · IRS Tax Tip 2025-46

The usual order of bills (balance due)

  1. CP14: You owe money (first bill)
  2. CP501: Reminder: you still owe
  3. CP503: Second reminder: you still owe
  4. CP504: Notice of intent to levy (urgent)
  5. LT11 / Letter 1058: Final notice of intent to levy and your right to a hearing
  6. Letter 3172: Notice of federal tax lien filing and your right to a hearing

Each notice page explains its step. The CDP FAQ says the IRS can't levy with a CP504 alone; it must first send the final notice with your right to a hearing (LT11 / Letter 1058). Sources: IRS: CP14 · IRS: CP501 · IRS: CP503 · IRS: CP504 · IRS: LT11 / Letter 1058 · IRS Appeals: CDP FAQs

6 signs a letter or call is really the IRS

  1. It came by U.S. mail first. The IRS normally makes first contact by mail; the IRS doesn't make first contact by email, text or social media, and a social media direct message is never from the IRS.
  2. It has a CP or LTR number in the corner, and that number appears in the IRS notice search — or the letter shows in your IRS Online Account.
  3. Nobody is demanding you pay right now. Calls, emails or texts that are unexpected, rush you, threaten you, ask for personal or financial information, or demand payment now aren't from the IRS.
  4. It does not ask for gift cards or prepaid cards. The IRS and its private collection agencies never ask for any form of prepaid card or store or online gift card.
  5. No threats of arrest or a warrant. The IRS doesn't leave urgent or threatening messages; scammers say a warrant will be issued if you don't call back.
  6. Payments go to the "United States Treasury" through IRS.gov/payments, never to a person or a private account.

Sources: IRS: How to know it's the IRS · IRS Tax Tip 2025-46 · IRS: Report fake IRS messages

IRS payment plan fees

PlanOnlinePhone, mail, in personLow income
Pay in full now$0$0$0
Short-term (180 days or less)$0 (individuals; owe under $100,000)$0$0
Long-term, direct debit$29$107Waived
Long-term, other payment$69$178$43 (may be reimbursed)
Change an existing plan$6$89$6 online / $43 (may be reimbursed); $0 for direct-debit plan changes

Online long-term plans: owe $50,000 or less and have filed all required returns. Penalties and interest keep adding until the balance is paid. Low income = adjusted gross income at or below 250% of the federal poverty level. Source: IRS: Payment plans

While a payment plan request is being considered, while a plan is in effect, and for 30 days after a request is rejected or ended, the IRS generally won't take enforced collection action. In financial hardship the IRS may temporarily delay collection, and some people qualify for an offer in compromise. Sources: IRS: Payment plans · IRS: CP14

Late-payment penalty and interest

  • Failure-to-pay penalty: 0.5% of unpaid tax for each month or part of a month, never more than 25%.
  • 0.25% a month during an approved payment plan if you filed on time as an individual.
  • 1% a month if you don't pay within 10 days after a notice of intent to levy.
  • Tax the IRS finds you didn't report: due date is generally 21 calendar days after the notice (10 business days if $100,000 or more).
  • The IRS may remove some penalties for reasonable cause; by law interest is removed only if the penalty is.
  • Interest: 7% a year, compounded daily (IRS underpayment rate for Oct–Dec 2026). Rates for Jan–Mar, Apr–Jun and Jul–Sep 2026 were 7%, 6% and 7%.

Sources: IRS: Failure to pay penalty · IRS: Quarterly interest rates

Report a fake IRS contact

It came byReport to
Phone callWrite down the number, hang up, report to TIGTA: 800-366-4484
EmailSend it to phishing@irs.gov (subject “IRS”), don't click anything, then delete it
TextSender's number + text to phishing@irs.gov (subject “Text”); forward to 7726
Social media messageReport to the platform; send the account URL to phishing@irs.gov (subject “Social media”)
Letter (fake refund, lien, debt relief)U.S. Postal Service and the FTC

Sources: IRS: Report fake IRS messages · TIGTA: Submit a complaint

Limits of this page

  • We cover the most common individual notices. Your letter's own instructions and dates control; the IRS has many more notice numbers.
  • The payment-plan cost estimate is a rough illustration. It assumes today's 7% underpayment rate stays the same (the IRS resets rates every quarter) and equal monthly payments. The IRS calculates the exact amount on your notice.
  • For short plans (180 days or less) we use the standard 0.5% monthly failure-to-pay penalty. The IRS penalty page says the rate drops to 0.25% during an approved payment plan if you filed on time; it doesn't say whether short-term plans count, so we show the higher rate.
  • Not tax or legal advice. For complex cases, a Low Income Taxpayer Clinic, the Taxpayer Advocate Service or a tax professional with Form 2848 authority can help.

Not tax or legal advice. We summarize IRS.gov, Taxpayer Advocate Service and TIGTA pages with the dates we read them. Your letter's own instructions and dates come first. The cost estimate is arithmetic on numbers you type.

Sources & as-of dates

FAQ

How do I know an IRS letter is real?

Real IRS letters come by U.S. mail and show a CP or LTR number in the corner. Search that number on IRS.gov or check your IRS Online Account. If it isn't there or looks suspicious, call 800-829-1040. The IRS and its private collection agencies never ask for gift cards or prepaid cards (IRS How to know it's the IRS; Tax Tip 2025-46).

What happens if I ignore an IRS letter?

Balance-due notices usually go CP14, CP501, CP503, CP504, then LT11 or Letter 1058. Unpaid balances can lead to a federal tax lien and, after the final notice, a levy on wages, bank accounts or Social Security benefits. Penalty and interest keep adding. Missing reply dates can cost you appeal rights (IRS notice pages).

How long do I have to respond?

Use the date printed on your letter. Two are strict: 30 days to request a Collection Due Process hearing after an LT11 / Letter 1058 (IRS Appeals CDP FAQ), and the Tax Court petition date on a CP3219A notice of deficiency, which the IRS can't extend.

How much does an IRS payment plan cost?

Short-term plans (180 days or less) have no setup fee. Long-term plans cost $29 online with direct debit, $69 online otherwise, or $107 / $178 by phone, mail or in person; low-income fees are waived or $43. Interest (7% for Oct–Dec 2026) and a late-payment penalty still apply (IRS payment plans page, Mar. 3, 2026 fees).

Is a CP2000 a bill?

No. A CP2000 proposes changes because income reported by employers, banks or payment apps doesn't match your return. Reply by the date listed with the response form saying whether you agree; if you don't reply, the IRS may send a bill (IRS CP2000 page, Jul. 14, 2026).

Is this tax advice?

No. We summarize IRS.gov pages with dates and do arithmetic on numbers you enter.

Not tax advice. Figures are republished from the IRS with dates; confirm with IRS.gov or a tax professional before acting.