IRS Notice & Letter Library
Every IRS notice and letter explained in plain English — what it means, how much time you have to act, and what to do next. Written by licensed tax professionals.
37
Notices
Plain
English
Critical
Deadlines
All 50
States
Complete Reference
Every IRS Notice Explained
Find your notice below, learn what it means and your deadline, and see the exact next step to protect yourself.
Statement of Your Tax
A periodic statement showing your tax account activity and current balance. Not a demand — but review it against your records for discrepancies.
Balance Due — First Notice
The IRS balance-due notice telling you what you owe, plus penalties and interest. Responding on time can keep the balance from growing.
Notice of Change to Your Tax Return
The IRS adjusted your return — often after a recovery rebate or a math error. It shows the corrected tax amount and any balance due or refund.
Refund Applied to a Debt
Your refund was applied (offset) to a past-due federal or state debt. It explains the offset and how to dispute it if you believe it was wrong.
Notice of Federal Tax Lien
Notice that the IRS has filed a Federal Tax Lien against your property for unpaid tax. A lien can damage credit and block sales or refinancing.
Earned Income Credit / Refund Inquiry
The IRS needs verification before releasing a refund involving the Earned Income Tax Credit. You must provide the requested documentation to release your refund.
Final Notice of Intent to Levy
The IRS intends to seize (levy) your property or assets in 30 days. Filing a Collection Due Process (CDP) appeal — Form 12153 — is your window to stop it.
Final Notice of Intent to Levy
The IRS will seize your state tax refund or other identified property. You have 30 days to request a CDP hearing to halt the levy.
Notice of Levy
Notice that the IRS is levying — seizing — your state tax refund. Acting quickly on a CP297 is essential to recover or prevent further collection.
First Reminder of Balance Due
A reminder that you owe a balance. Paying in full or setting up an agreement now prevents the escalation to a final levy notice.
Second Reminder of Balance Due
A stronger collection reminder. The IRS is preparing to escalate toward a lien and levy — resolving it now avoids more serious action.
Final Notice — Intent to Levy
The IRS will seize your state tax refund and other property in 30 days. A timely CDP request (Form 12153) can stop the levy while your case is reviewed.
Default on Installment Agreement
Your installment agreement is in default — a missed payment or unfiled return. Respond immediately to reinstate the plan before a levy is issued.
Underreported Income Notice
The IRS believes you underreported income and proposes a change plus penalties. You have 30 days to agree or dispute with supporting evidence.
Collection Due Process Hearing Notice
Notice of the IRS's determination after a CDP hearing. You generally have 30 days to petition the U.S. Tax Court to review the determination.
Notice of Intent to Levy
The IRS intends to levy your property or wages. A timely CDP appeal is your right to stop collection and propose alternatives.
Final Notice of Intent to Levy
The final notice that the IRS will seize your property or rights to property in 30 days. Filing Form 12153 preserves your right to a CDP hearing.
Trust Fund Recovery Penalty — Notice
Notice that the IRS intends to assess the Trust Fund Recovery Penalty against you personally for unpaid withheld trust taxes. You must act within the given deadline.
Notice of Contact with Third Parties
Informs you that the IRS may contact third parties to help resolve your account. Understanding your rights under IRC §7602 is important.
Not Paying in Full — Collection Options
The IRS is informing you of your payment and collection alternatives, including installment agreements and Offers in Compromise.
Victims of Tax-Related Identity Theft
Confirms the IRS is handling your identity-theft claim on your account after you reported tax-related identity theft.
Identity Theft — Appeal of Offset
The IRS is letting you know that refunds and offsets on your account are being held while it verifies your identity-theft claim.
Notice of Levy on Estimated Federal Payments
Only a portion of the notice is commonly seen; a levy on anticipated federal payments requires prompt action to protect those funds.
Identity Verification
The IRS needs you to verify your identity before releasing a refund or processing your return. Respond within the deadline to avoid a freeze.
Refund Offsets and Federal Debts
Explains that your refund was offset against a federal debt. It includes the amount and the agency that received it.
Intent to Terminate Installment Agreement
The IRS proposes to terminate your installment agreement. Responding with a valid reason for the default can keep the agreement in place.
Notice of Federal Tax Lien Filing
The IRS filed a Notice of Federal Tax Lien. You have 30 days to request a CDP hearing to challenge the lien or propose collection alternatives.
Collection Due Process Hearing — Lien
Schedules your Collection Due Process hearing and explains the options available to resolve your underlying tax debt.
Identity Theft Verification
The IRS believes your return may be affected by identity theft and needs you to call to verify your identity before processing.
Identity Verification — Possible Identity Theft
The IRS needs you to verify your identity online or by phone before it processes your return. Act within the deadline to release your refund.
Account Transcript Request
A confirmation that your IRS account transcript has been requested and is being provided.
Balance Due Reminder
A reminder that you have an outstanding balance, including penalties and interest. Payment or an agreement now avoids escalation.
Notice of Federal Tax Lien / Levy
A levy or lien enforcement notice requiring immediate attention to stop seizure or to pursue a CDP hearing.
Notice of Levy on Bank Accounts & Property
The IRS is levying your bank account or other property. Prompt action is required to release the levy and recover frozen funds.
Notice of Levy — State Tax Refund
The IRS is levying your state tax refund. Requesting relief promptly can prevent the funds from being taken.
Notice of Levy on Wages
The IRS is garnishing your wages — taking a portion of each paycheck until the debt is satisfied. Exemptions protect only a limited amount.
Final Notice of Intent to Levy & Right to a Hearing
The most important collection notice. It gives you 30 days to request a Collection Due Process hearing and generally halts levy while the hearing is pending.
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New Beginning Tax Solutions is a private tax resolution company and is not affiliated with the IRS, the U.S. Department of the Treasury, or any government agency. This page is for general information only and does not constitute tax, legal, or financial advice. Tax rules change frequently — verify current requirements against official IRS sources before relying on anything you read here. Results vary based on individual circumstances.