Letter index
All 234letters, sorted by what’s at stake
Four tiers, from levy-imminent to good news. Each entry shows the deadline that applies and the first move to make.
Levy, seizure, or court rights at stake
- CP9030 days
Request a Collection Due Process hearing before the IRS can levy.
- CP9130 days
Respond before the IRS takes up to 15% of your Social Security.
- CP92
Your Social Security is being levied. Act now to release or reduce it.
- CP29730 days
Final levy notice for your business. File Form 12153.
- CP297A30 days
CDP rights on trust fund taxes. The clock is running.
- CP50430 days
The IRS can seize your state refund now. Full levy notice comes next.
- CP504B30 days
Intent to levy with passport certification risk. Do not wait.
- CP508C
Seriously delinquent certification sent to State Department. Resolve to restore passport rights.
- CP52330 days
Your installment agreement is defaulting. Cure it before levy rights resume.
- CP3219A90 days
Statutory notice of deficiency from AUR. The 90-day clock cannot be extended.
- CP3219N90 days
Statutory notice after no CP2000 response. Last chance before assessment.
- Letter 585
Trust Fund Recovery Penalty notice. You are personally on the hook — get counsel.
- Letter 668(Y)
Notice of levy. Contact a tax attorney immediately.
- Letter 105830 days
Final notice before levy. The CDP clock is running.
- Letter 115360 days
Proposed Trust Fund Recovery Penalty against you personally. Protest it.
- Letter 2030
A levy is in motion. Immediate action required.
- Letter 3027
Trust Fund Recovery Penalty has been assessed against you personally.
- Letter 317230 days
A federal tax lien has been filed. You have CDP rights on the lien.
- Letter 321990 days
Statutory notice of deficiency. Miss this and you lose Tax Court forever.
- Letter 3219A90 days
Statutory notice of deficiency. Jurisdictional deadline.
- Letter 3219B90 days
Statutory notice of deficiency. Jurisdictional deadline.
- Letter 3219C90 days
Statutory notice of deficiency. Jurisdictional deadline.
- LT1130 days
Final notice before levy. File Form 12153 to preserve your rights.
- LT1630 days
The IRS intends to levy your wages. Respond immediately.
- LT24
Your installment agreement is terminated. Levy action can resume.
- LT7330 days
Levy for unpaid employment taxes. Business assets are at risk.
- LT7530 days
The IRS intends to seize property. Get representation now.
Hard deadline — respond now
- CP01B30 days
Your identity theft case needs more information from you.
- CP05A30 days
The IRS needs documents to verify your return. Refund held until then.
- CP5930 days
The IRS has no record of your return. File before the SFR process starts.
- CP63
Refund frozen for unfiled returns. File them to get paid.
- CP7530 days
EITC audit. Your refund is frozen until you prove eligibility.
- CP75A
EITC review needs more time. Watch for document requests.
- CP75D30 days
You must recertify for EITC with Form 8862 documentation.
- CP75E30 days
EITC disallowed. Appeal or accept the change.
- CP79
EITC ban imposed. Recertification required when eligible.
- CP79A
Multiple credit ban. Get help before claiming again.
- CP87A30 days
Dependent claimed twice. Prove your claim or amend.
- CP88
Refund held for delinquent returns.
- CP256V30 days
ACA employer shared responsibility payment proposed.
- CP25930 days
Business return not filed. Penalties accrue monthly.
- CP28330 days
Exempt org penalty. Reasonable cause abatement may apply.
- CP503
Second reminder. CP504 intent to levy is the next letter.
- CP51530 days
Non-filer escalation. Next stop is a substitute return.
- CP200030 days
Proposed changes from income matching. Respond or it becomes a 90-day letter.
- CP210015 days
First B-notice. Send backup withholding notices to payees.
- CP2100A15 days
Second B-notice. Stricter payee verification required.
- CP250130 days
Underreporter inquiry. Respond before it escalates to CP2000.
- CP256630 days
The IRS filed a return for you with no deductions. File your own now.
- CP2566R30 days
SFR processed and your refund is held. File the real return.
- Letter 12A20 days
Return incomplete. Refund processing is suspended.
- Letter 12C20 days
Your refund is frozen until you supply the missing information.
- Letter 12D20 days
Follow-up information request. Processing is suspended.
- Letter 86C2 yr
Claim disallowed. The two-year clock is running.
- Letter 105C2 yr
Formal claim disallowance. Your two-year suit clock just started.
- Letter 106C2 yr
Claim disallowed. Appeal or preserve your refund suit rights.
- Letter 107C2 yr
Partial disallowance. Protect rights on the denied part.
- Letter 220
Initial audit contact. How you respond shapes the entire exam.
- Letter 431C30 days
Supporting document request. Refund or processing held.
- Letter 488C30 days
Identity verification required. Refund held until complete.
- Letter 507C30 days
Identity verification required. Refund held until complete.
- Letter 52530 days
Audit results with appeal rights. File a protest within 30 days.
- Letter 53130 days
Audit follow-up requiring a response.
- Letter 56630 days
Information Document Request for your audit. Respond completely and on time.
- Letter 686C30 days
OIC rejected. You have appeal rights — use them.
- Letter 692
Audit appointment scheduled. Prepare before you appear.
- Letter 725A
Audit appointment. Prepare documentation in advance.
- Letter 725B
Audit appointment. Prepare documentation in advance.
- Letter 725C
Audit follow-up appointment.
- Letter 915
Books and records request. Scope your production with counsel.
- Letter 95030 days
30-day letter. Request Appeals before the 90-day letter issues.
- Letter 1615
BBA partnership audit. Push-out and POA elections have deadlines.
- Letter 196230 days
Formal request to file. The SFR clock is running.
- Letter 2205A
Field audit notification. Get representation before the first interview.
- Letter 3284C30 days
Innocent spouse preliminary determination. Respond if you disagree.
- Letter 339130 days
Frivolous return warning. $5,000 penalty if not corrected.
- Letter 3586
TFRP interview (Form 4180). Never attend without representation.
- Letter 3657C30 days
You are the non-requesting spouse. You have participation rights.
- Letter 370830 days
International information return penalty. These start at $10,000 per form.
- Letter 4112C
OIC returned unprocessed. Fix the defect and resubmit.
- Letter 4564
Field exam document request. Coordinate your response carefully.
- Letter 4800C30 days
Questionable wages/withholding. Prove it or the refund changes.
- Letter 4883C30 days
Identity verification by phone required before processing continues.
- Letter 5071C30 days
Verify your identity or your refund stays frozen.
- Letter 547130 days
Form 5471 penalty. Reasonable cause is your path out.
- Letter 569930 days
Business non-filer inquiry (often ACA-related). Respond before penalties.
- Letter 5747C
In-person identity verification required at a Taxpayer Assistance Center.
- Letter 617330 days
Digital asset letter requiring a signed response. Do not ignore.
- LT2330 days
Installment agreement about to default. Catch up before termination.
Respond soon to stay ahead
- CP01E
Someone used your SSN for employment. Check your records.
- CP0230 days
EITC eligibility questioned.
- CP05
Return under review. No action unless they ask for documents.
- CP0630 days
Premium tax credit verification. Send Form 1095-A documentation.
- CP06A30 days
PTC changes affecting refund. Documentation required.
- CP1121 days
Processing change created a balance. Check their math.
- CP11A21 days
Processing change with penalty. Verify before paying.
- CP1421 days
First balance due notice. Cheapest moment to fix it.
- CP14H21 days
ACA shared responsibility balance due.
- CP14I21 days
Balance due with interest detail.
- CP20
Tax credit adjusted. Confirm the change is correct.
- CP21A21 days
Account adjusted, balance due. Confirm the adjustment is right.
- CP22A21 days
Return changes created a balance due.
- CP22E
Exam changes recorded. Verify they match your records.
- CP2321 days
Estimated payment mismatch. Reconcile against your records.
- CP25
Estimated payments partially credited. Check the difference.
- CP25A
Refund held while estimated payments reconcile.
- CP27
EITC reduced or removed. Dispute if you qualify.
- CP30
Estimated tax penalty. Annualizing income may reduce it.
- CP31
Refund check returned. Fix your address to get paid.
- CP32
Refund frozen — Form 8379 may recover your share.
- CP32A
Refund applied to spouse’s debt. Form 8379 may help.
- CP40
Address change verification. If you didn’t request it, act fast.
- CP42
Refund reduced for other obligations.
- CP44
Refund held pending review of your account.
- CP49
Refund applied to another tax year. Confirm the balance was real.
- CP51A21 days
Balance due on Form 1040.
- CP51B
Second balance due notice.
- CP51C
Third balance due notice. Enforcement notices are next.
- CP52
Self-employment tax corrected. Verify against your Schedule SE.
- CP54B30 days
Payment misapplied. Document where it should go.
- CP54G30 days
Payment needs verification before crediting.
- CP57
Your payment bounced and a penalty was added.
- CP6030 days
The IRS removed a payment credit. Prove the payment.
- CP71
Annual balance reminder. The debt and the CSED are both aging.
- CP71A
Annual reminder with payment options.
- CP71C
Annual reminder while in CNC. Check your CSED dates.
- CP80
Credit on account but no return filed. File before the refund statute runs.
- CP80A
Estimated credits waiting on an unfiled return.
- CP104
Address change verification. Confirm you made the change — if not, possible identity theft.
- CP134
Employer overpayment applied. Verify the application.
- CP134B
Employer account adjustment. Reconcile with your 941s.
- CP16121 days
Business penalty balance due. Abatement may be available.
- CP162
Late filing penalty on a business return. FTA may apply.
- CP171
Annual business balance reminder.
- CP187
Business return penalty. Check abatement options.
- CP210
Business account adjusted with balance due.
- CP215
Civil penalty assessed on business account.
- CP216
Schedule K-1 processing issue on a business return.
- CP220
Penalty or interest changed on your business account.
- CP231
Refund went to an old address.
- CP234
Premium tax credit adjusted.
- CP501
First reminder. The escalation ladder has started.
- CP502
Second reminder. CP503 and CP504 follow.
- CP521
Installment payment reminder. Missing it risks default.
- CP2057
Income mismatch flagged. Amend now or face a CP2000 later.
- Letter 12E
Identity or account verification routing.
- Letter 96
Appeals has your case. Prepare your presentation.
- Letter 177C
Installment agreement terms or changes. Confirm they match what you agreed.
- Letter 227C
Account or identity verification request.
- Letter 306C
Math or error clarification.
- Letter 321
Appeals case status update.
- Letter 354C
Adjustment explanation. Verify against your records.
- Letter 365C
Collection status notice.
- Letter 380
Appeals conference being scheduled. Be ready.
- Letter 446C
Refund held pending verification.
- Letter 544C
Collection activity on your account.
- Letter 854C
Additional verification request.
- Letter 979180 days
Inadequate Records Notice. Describe your corrective recordkeeping system in writing before the next audit cycle.
- Letter 2272C
Account verification request.
- Letter 2273C
Identity verification request.
- Letter 2275C
Additional authentication required.
- Letter 2439
Refund offset notice. Confirm the underlying debt.
- Letter 2518
OIC payment reminder. Default voids the entire offer.
- Letter 2781C
Account issue flagged.
- Letter 2802C
Employment tax adjustment — often a lock-in letter warning.
- Letter 3311
Appeals decision. Understand your remaining options.
- Letter 3477
Installment agreement terms confirmation.
- Letter 4141
Collection Appeals Program decision. Limited further review.
- Letter 4384C
Return under review or hold.
- Letter 4464C
Return selected for review. Refund held in the meantime.
- Letter 6174
Digital asset education letter. No response required, but amend if needed.
- Letter 6174-A
Digital asset follow-up. Amend if your reporting was wrong.
- Letter 617630 days
Exempt organization compliance issue.
- LT14
Collections cannot reach you. Silence escalates to enforcement.
- LT19
Balance update from collections.
- LT22
Balance due with payment options. Choose before enforcement.
- LT38
Account balance statement — collections is re-engaging.
- LT40
IRS will contact third parties about your liability.
- LT41
Third-party contacts coming on unfiled returns.
Review and file away
- CP01
Identity theft claim verified. Account flagged for protection.
- CP01A
IP PIN assigned. You need it to file.
- CP01C
Identity theft case update.
- CP01H
Account locked — SSN matches a deceased person record.
- CP08
You may qualify for the Additional Child Tax Credit.
- CP09
You may qualify for EITC. Claim it.
- CP10
Overpayment applied to estimated tax.
- CP10A
Underpayment penalty waived.
- CP1260 days
Math error corrected in your favor or refund changed. Verify it.
- CP1360 days
Changes made — no refund, no balance. Confirm you agree.
- CP1660 days
Errors corrected, refund changed. Check the math.
- CP21B
Adjustment in your favor — refund due.
- CP21C
Adjustment recorded, no balance change.
- CP24
Estimated payment discrepancy affected your refund. Verify.
- CP24E
Estimated payment adjustment with no net change.
- CP30A
Estimated tax penalty adjusted in your favor.
- CP39
Overpayment applied to other periods.
- CP45
Overpayment applied to next year as you requested.
- CP53
Refund delayed — direct deposit failed, paper check coming.
- CP53A
Refund delayed for additional review.
- CP53B
Refund delayed — review in progress.
- CP53C
Refund delayed by a processing issue.
- CP136
Penalty removed from your account.
- CP141
Refund applied to balance due.
- CP141C
Additional refund applied to balance.
- CP566
Identity theft case received and assigned.
- CP567
Identity theft case resolved.
- CP2005
Underreporter case closed — no change.
- CP2006
Your CP2000 response was accepted.
- Letter 112C
Response to your inquiry.
- Letter 148C
Installment agreement accepted. Keep every payment on time.
- Letter 170C
Payment acknowledged.
- Letter 203C
Informational response from the IRS.
- Letter 239C
Response to your correspondence.
- Letter 264C
Processing delay notice. Calendar a follow-up.
- Letter 2645C
Stall letter — the IRS is buying 60 more days.
- Letter 2788C
Account issue resolved.
- Letter 2797C
Refund inquiry response.
- Letter 2800C
Penalty abated or account adjusted in your favor.
- Letter 2801C
Penalty relief granted.
- Letter 2840C
OIC accepted. Stay compliant for five years or it unwinds.
- Letter 3064C
Examination closed with no change.
- Letter 3286C
Account action confirmation.
- Letter 3572
No-change audit. Keep this letter forever.
- Letter 4281
Return received confirmation.
- Letter 5072C
Identity theft case update.
- Letter 5073C
Identity theft case closed.
- Letter 5447C
Power of attorney on file.
- LT17
Refund applied to outstanding balance.
- LT18
Installment agreement under review.
- LT21
Account status update.
- LT26
Overpayment applied to balance.
- LT27
Account adjusted — nothing owed.
- LT33
Refund applied to balance due.
- LT39
Currently Not Collectible status confirmed. Collection paused, CSED still running.