What This Notice Means
The IRS received a high volume of responses and needs more time to finish reviewing yours. The CP3501 is a delay notice. It isn't a decision, and it doesn't ask you for anything.
What to Do
- Nothing right now.
- Allow 60 days for the IRS to complete its review.
- If you haven't heard back within 60 days of the date printed on the notice, call the number on your notice.
Mark that 60-day date on your calendar so it doesn't slip by.
The Tax Court Deadline Still Runs
If the IRS previously sent you a Statutory Notice of Deficiency by certified mail, it lists the last day to petition the U.S. Tax Court. The court can't consider your case if your petition is late.
A delay on the IRS side does not extend your Tax Court deadline. If you have a Statutory Notice of Deficiency and the IRS hasn't resolved your case before that deadline, you need to file your petition on time to protect your rights. Don't let the IRS backlog cost you your day in court.
While You Wait
- Keep copies of the response you sent and proof of mailing or upload.
- Watch your mail. Respond to any new notice by its due date.
- Keep this notice with your records.
If the Delay Is Hurting You
If the delay is causing a financial problem and normal channels aren't working, the Taxpayer Advocate Service may be able to help. You can also authorize a representative with Form 2848 to follow up for you.
If your IRS case is stuck and a deadline is coming, call us at (813) 229-7100.