IRS Notices & Letters

Received an IRS notice? Here is what it means and what to do next

Enrolled Agent-led review and response for CP14, CP11, CP12, CP2000, CP501, CP503, CP504, and CP90 notices — including representation before the IRS.

Deadlines are the first thing to check. Every IRS notice prints its own response date, and collection notices escalate on a fixed sequence. Responding on time preserves your options — disputing a proposed change, filing an amended return, or requesting a hearing. Send us the letter and we will confirm the deadline the same business day we receive it.

Common IRS notices we handle

The notice code appears in the upper right corner of the letter. Find yours below to see what the IRS is asking for and how we respond.

CP14

Balance due — first bill

The IRS processed your return and shows an unpaid balance of tax, penalties, or interest. It is usually the first notice in the collection sequence.

How we help: We verify the balance against your filed return and payment records, then either dispute the assessment or set up a payment option.

CP11 / CP12

Return changed by the IRS

The IRS made a math or credit adjustment to your return. CP11 typically results in a balance due; CP12 results in a corrected refund or reduced balance.

How we help: We reconcile the IRS adjustment line by line and, when the change is wrong, respond with the supporting schedules or file an amended return.

CP2000

Income reported to the IRS doesn't match your return

A proposed change based on third-party reporting — W-2s, 1099s, K-1s, or brokerage statements — that the IRS believes was missing or misreported. It is a proposal, not a bill.

How we help: We match every information return to your filing, calculate basis and offsetting deductions, and reply agreeing or disagreeing with documentation before the response deadline.

CP501 / CP503

Reminder notices

Follow-up reminders that a balance remains unpaid after the first notice. CP503 means an earlier notice went unanswered.

How we help: We confirm the amount owed, stop the sequence from escalating, and put an installment agreement or other resolution in place.

CP504

Final notice before levy action

An intent-to-levy notice. The IRS can move toward levying state tax refunds and other assets if the balance stays unresolved.

How we help: We respond immediately, request collection alternatives, and represent you with the IRS so action isn't taken while the case is being worked.

CP90 / LT11

Final notice of intent to levy and right to a hearing

The last step before levy, and it carries your right to request a Collection Due Process hearing within the stated deadline.

How we help: We file the hearing request in time where appropriate and present the resolution — payment plan, hardship, or corrected liability — on your behalf.

How a notice case works with us

Step 1

Send us the notice

Upload the letter and the tax year's return. We read the notice code, the deadline, and exactly what the IRS is proposing.

Step 2

We verify the IRS position

We rebuild the numbers from your records and third-party reporting to confirm whether the assessment is correct, partly correct, or wrong.

Step 3

We prepare the response

A written reply with supporting documentation, an amended return, or a collection alternative — whichever the facts support.

Step 4

We represent you

As an Enrolled Agent-led practice we can speak with the IRS on your behalf so you are not handling calls and follow-ups alone.

IRS notice questions

What should I do first when an IRS notice arrives?

Do not ignore it and do not pay it automatically. Note the notice code in the upper right corner and the response deadline printed on the letter, then compare the IRS figures to your filed return. Many notices are based on incomplete third-party information and are reduced or removed once the missing detail is supplied.

Is a CP2000 the same as a bill?

No. A CP2000 is a proposed change to your return. You can agree, partly agree, or disagree with documentation. It becomes an assessment only if you do not respond within the time the notice allows, which is why the response deadline matters more than the dollar figure.

Can you talk to the IRS for me?

Yes. Enrolled Agents have unlimited representation rights before the IRS. With a signed authorization we contact the IRS, request account transcripts, respond to the notice, and negotiate collection alternatives on your behalf.

What if I can't pay the balance the notice shows?

Non-payment and non-response are treated differently by the IRS. We confirm the balance is correct first, then pursue an appropriate option such as an installment agreement or a collection alternative based on your circumstances.

The notice covers a year I filed elsewhere. Can you still help?

Yes. We routinely take on notices for returns prepared by someone else. We review the original filing and the IRS transcript for that year before responding.

How quickly do I need to act?

Every notice states its own deadline, and collection notices escalate on a schedule. Responding before the printed date preserves options such as disputing the change or requesting a hearing, so send the letter over as soon as you receive it.

A notice often points to a return that needs correcting. See our full range of US tax services , including amended returns and tax planning, or read our tax resources.

Send us your notice

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