Overview
Fast Track Settlement (FTS) is a voluntary mediation program that provides a way to resolve tax disputes during the examination process. You can request an FTS for most examination disputes once the examiner has completed their work and there are issues that remain unresolved. The goal of FTS is to resolve the case in 60 days (or 120 days for large businesses or businesses with international interests).
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this letter mean to me?","h":"With FTS, an independent mediator from the IRS Independent Office of Appeals serves as a neutral party to facilitate an agreement between you and the IRS on the disputed issue(s).
Choosing FTS may result in:
If you do not agree with issues the IRS raises during the examination process, discuss the option of an FTS with the examiner. Keep in mind, you must have a conference with the group manager first before filing an FTS. You as the taxpayer, the examiner, or the Exam group manager may initiate the FTS process at any time after the IRS fully develops an audit issue but preferably before the IRS issues a 30-day letter or equivalent. You may not initiate an FTS after the IRS sends you the 90-day letter (Letter 3219 or equivalent).
You should agree with the examiner and the group manager on all the facts and circumstances. You and the examiner must have raised all issues and claims and you must have presented all documentation prior to the submission of the FTS application to the IRS Independent Office of Appeals.
"},{"t":"What are my next steps?","h":"If you decide an FTS is right for you and the IRS approves your FTS application, there are ways you can prepare for a successful mediation.
Because FTS is voluntary, the mediator can’t force you or the IRS to participate or to accept a proposed agreement. You retain control over decisions you make about your case.
If you are unable to resolve your dispute through FTS, you will still have the right to request a traditional appeal or a conference with an IRS manager.
Resources:
Overview
Increasingly, scammers are conning taxpayers into taking money from their tax-deferred accounts, such as a 401(k). When taxpayers fall victim to these scams, they sometimes face dual implications: their money is stolen, and they must pay tax on all or part of these stolen funds.
When a taxpayer withdraws money from a tax-deferred account, the taxpayer and the IRS receive a Form 1099-R, which reports the distribution. Taxpayers must report this income on their tax return unless it is excluded by law.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"Do I owe tax from the money scammed from me?","h":"If you withdrew or transferred money from your tax-deferred account, even if the money was stolen, you must report the distribution amount on your income tax return. The distribution amount is usually reported on a Form 1099-R.
"},{"t":"What is a Form 1099-R?","h":"A Form 1099-R tells both you and the IRS when there are distributions or designated distributions of $10 or more from:
To determine how to report the distributions from your pension or annuity for theft loss see Publication 17, Your Federal Income Tax and Publication 575, Pension and Annuity Income.
To determine if the Form 1099-R distributions are taxable, see Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) or Publication 560, Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans).
"},{"t":"What is a theft loss?","h":"A theft loss is what it sounds like – it’s a loss due to a theft. Theft is the taking of money/property with the intent to deprive the owner of it. The taking must be illegal under the state law (or other jurisdiction) where the theft occurred and you have no reasonable prospect of either recovering the loss or otherwise being compensated, such as through insurance.
"},{"t":"Is a theft loss deductible?","h":"It depends. Individual taxpayers with theft losses are allowed a deduction for tax years 2018 through 2025 if the loss is:
All other personal casualty losses are not deductible under the Tax Cuts and Jobs Act of 2017. You are limited to what you can take and when. See “How do I deduct my theft loss for tax years 2018 through 2025?” for limitations on when and how much you can deduct for a theft loss.
On March 14, 2025, the IRS Office of Chief Counsel released advice memorandum number 202511015, addressing the deductibility of theft losses under IRC § 165 for scam victims. Just because you’re a victim of a scam doesn’t mean you can deduct the loss on your tax return. For example, romance or kidnapping scam victims can’t deduct the theft loss. However, taxpayers who fall prey to certain schemes involving a profit motive can potentially deduct these theft losses on their tax return.
If you withdrew money from a tax-deferred account, you might also owe an additional tax, sometimes called an “early withdrawal penalty.” To find out if you are exempted from this additional tax see Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts.
"},{"t":"How do I deduct my theft loss for tax years 2018 through 2025?","h":"To determine how to calculate your deductible theft loss see “About Form 4684, Casualties and Thefts” and Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property).
"},{"t":"Additional Resources","h":"Overview
You can submit Form 12256, Withdrawal of Request for Collection Due Process or Equivalent Hearing, if you would like to withdraw your request for a collection due process (CDP) or equivalent hearing (EH).
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this form mean to me?","h":"You can submit Form 12256 if you have reached a resolution or agreement with the IRS regarding the tax periods on the CDP/EH hearing request or you are satisfied that you no longer need a hearing with the IRS Independent Office of Appeals (Appeals). By submitting this form, you withdraw your hearing request upon the filing of a Notice of Federal Tax Lien, receiving a levy notice, or both.
By withdrawing a CDP hearing request, you will give up your right to a hearing with Appeals and Appeals will not issue a Notice of Determination with respect to the tax and tax periods subject to your hearing request. Appeals will not verify that all legal and administrative requirements were met for the periods listed on the original request for a hearing. You will also give up your right to judicial review by the U.S. Tax Court of the Notice of Determination Appeals would have issued as a result of a CDP hearing. When the CDP hearing request is withdrawn, levy action is no longer suspended and the statutory period of limitation for collection, also known as the Collection Statute Expiration Date (CSED) is no longer suspended. The CSED marks the end of the collection period, the time period established by law for the IRS to collect taxes.
If you withdraw your request for a CDP hearing or EH, the IRS will not make a decision on your hearing request; however, you will not give up any other appeal rights that you may be entitled to, such as an appeal under the Collection Appeals Program (CAP). Please note that you cannot go to the U.S. Tax Court if you disagree with the CAP decision.
"},{"t":"How did I get here","h":"You have a balance owed on your tax account. The IRS has either issued you a notice of intent to levy with appeal rights or filed a Notice of Federal Tax Lien (NFTL). You have exercised your appeal rights and either made a timely request for a CDP hearing or your request for a CDP hearing was made after the due date for a timely hearing and you were entitled to an EH within the one-year period with Appeals.
"},{"t":"What are my next steps?","h":"You would submit this form if you have reached a resolution or agreement with the IRS regarding the tax periods on the CDP or equivalent hearing request or you are satisfied that you no longer need a hearing with the IRS Independent Office of Appeals (Appeals). By submitting this form, you withdraw your hearing for lien, levy, or both. Your case will be returned to the IRS Collection function.
If you agreed to a collection alternative such as an installment agreement or an offer in compromise, you’ll need to make payments based on your agreement with the IRS. You’ll also need to stay current with your tax obligations — filing your tax returns and paying your taxes timely during the time of the agreement, and if you entered into an offer in compromise, for five years after the IRS accepts your Offer in Compromise (OIC).
When your case is returned to the IRS Collection function, you may want to review information regarding enforcement actions:
You can also review information regarding collection alternatives and resolutions:
"}],"updated":"September 5, 2024","links":[11582,7493],"back":[]},{"id":11520,"title":"Notice CP49 Overpayment Adjustment - Offset - Collection","code":"CP 49","codeNum":"49","kind":"notice","sub":"Refund from Another Year Applied to Debt","overview":"Your tax return may show you’re due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, or a debt to another federal agency, or certain debts under state law, the IRS may keep (offset) some or all your tax refund to pay your debt.","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-cp49-overpayment-adjustment/","secs":["coll"],"station":"Overview
Your tax return may show you’re due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, or a debt to another federal agency, or certain debts under state law, the IRS may keep (offset) some or all your tax refund to pay your debt.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Your tax return may show you’re due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, or a debt to another federal agency, or certain debts under state law, the IRS may keep (offset) some or all your tax refund to pay your debt.
"},{"t":"What kinds of debts might be offset?","h":"• Past-due federal tax
• State income tax
• State unemployment compensation debts
• Child support
• Federal nontax debt, like student loans
The IRS makes offsets for past due federal taxes. All other offsets are handled by the Treasury Department’s Bureau of the Fiscal Service (BFS), previously known as the Financial Management Service (FMS). For offsets to past-due federal tax, you’ll get an IRS notice. For all other offsets, the notice will come from BFS.
"},{"t":"How did I get here?","h":"You have a balance on your tax account or the IRS records show you owe other debts that must be paid before you are eligible for a refund, so the IRS has sent you a notice to tell you they applied all or part of your refund to pay them.
"},{"t":"What are my next steps?","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS and if the offset paid a federal tax debt
If it’s not from the IRS and the offset paid something other than a federal tax debt
If you didn’t get a notice about an offset but your tax refund is smaller than you expected, call the IRS toll-free at 1-800-829-1040 (or TTY/TDD 1-800-829-4059).
If you filed a joint tax return, you may be entitled to part or all the refund offset if you are not responsible for the debt because the debt belongs solely to your spouse. To request your part of the tax refund, file IRS Form 8379, Injured Spouse Allocation.
If your tax refund was offset to pay a joint federal tax debt and you believe only your spouse or former spouse should be held responsible for all or part of the balance due, you should request relief from the liability.
If you can’t pay the remaining amount due, you need to figure out what payment options might work for your situation, and contact the IRS to set up a payment plan or discuss other way to address your balance.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take any further action to collect the balance. For specifics, see I got a notice from the IRS on TAS Get Help and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
"},{"t":"Additional Resources","h":"You can go to www.irs.gov, call the IRS tax law phone line, (800-829-1040), or use the IRS forms and publications.
Your tax return may show you’re due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, the IRS may keep (offset) some or all your tax refund to pay your debt. The CP49 notice is mailed to taxpayers to notify them that the IRS used all or part of their refund to pay a federal tax debt owed.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
","ovHead":"Notice Overview","stepsHead":"What are my next steps?","steps":[{"t":"What if I Disagree?","h":"What if I Disagree?
What happens if the refund used didn’t pay the full amount I owed, and I can’t pay the rest?
If you can’t pay the full amount due after your refund was applied, pay as much as you can now to limit penalties and interest. Visit http://www.irs.gov/payments to consider online payment options, or visit payment plan to set up monthly installments if you are unable to pay in full. If you need additional assistance, call the IRS at the toll-free number on the top right corner of your notice.
If you already have an installment agreement or payment plan in place, please continue making payments to that agreement.
"}],"updated":"May 19, 2023","links":[],"back":[]},{"id":35567,"title":"Letter 1058","code":"Letter 1058","codeNum":"1058","kind":"notice","sub":"The IRS mails the Notice of Intent to Levy and Rights to a Hearing to notify taxpayers of their unpaid…","overview":"The IRS mails the Notice of Intent to Levy and Rights to a Hearing to notify taxpayers of their unpaid taxes and the IRS intention to levy to collect the amount owed if the balance is not paid. This letter, which is usually sent by a Revenue Officer, is required by IRC § 6331 before the IRS issues a levy, unless collection is in jeopardy. Taxpayers are generally entitled to a pre-levy hearing under IRC § 6330(f), although there are some exceptions. These exceptions include: if the levied source is a state tax refund, the IRS has issued a disqualified employment tax levy, or the tax debt is that of a federal contractor. For further information, see Publication 594.","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-1058/","secs":["coll"],"station":"Overview
The IRS mails the Notice of Intent to Levy and Rights to a Hearing to notify taxpayers of their unpaid taxes and the IRS intention to levy to collect the amount owed if the balance is not paid. This letter, which is usually sent by a Revenue Officer, is required by IRC § 6331 before the IRS issues a levy, unless collection is in jeopardy. Taxpayers are generally entitled to a pre-levy hearing under IRC § 6330(f), although there are some exceptions. These exceptions include: if the levied source is a state tax refund, the IRS has issued a disqualified employment tax levy, or the tax debt is that of a federal contractor. For further information, see Publication 594.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You have a tax debt and the IRS can issue a levy, which is a legal seizure of your property or assets. It is different from a Notice of Federal Tax Lien (NFTL) — an NFTL puts your creditors on notice that the IRS has a claim to all your property and rights to property and secures the priority of the IRS’s claim, the levy takes your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home). For specifics, see Levies.
This notice includes your right to request a Collection Due Process (CDP) hearing. You’ll have until the date shown on the notice to request a CDP hearing with the IRS Independent Office of Appeals (Appeals). If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the notice, but you can’t petition the U.S. Tax Court if you disagree with Appeals’ decision, you can review your appeal options for more information. Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
"},{"t":"How did I get here?","h":"You have a balance on your tax account that has not been paid, so the IRS sent you a notice or letter. A notice was sent to you previously letting you know how much you owe, when it was due, and how to pay. Since your balance has not been resolved, the IRS is continuing with its collection process. Your case has been assigned to a Revenue Officer who has sent you Letter 1058, Final Notice – Notice of Intent to Levy and Notice of Your Rights to a Hearing.
"},{"t":"What are my next steps?","h":"Determine if the IRS sent the notice
The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency. See also How to know it is an IRS revenue officer.
If it’s from the IRS, the notice will have instructions on how to respond. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. If you want more details about your tax account, you can order a transcript or create an online account using the QR code in the notice. For specifics, see I got a notice from the IRS.
If you believe the balance is correct and you can pay your taxes in full, you can do this by sending funds directly to the Revenue Officer or by:
If you believe the balance is correct, but are unable to pay your balance in full review there are collection alternatives available.
"},{"t":"If you Disagree","h":"If you disagree with the notice, you should consider your appeal options. For more information on your appeal options, click here. In addition to your appeal options, you can call the Revenue Officer at the number provided in your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 1660, Collection Appeal Rights.
If you want to Appeal the decision
If you wish to appeal this proposed levy action, you’ll have until the date shown on the notice to submit to the Revenue Officer a request for a Collection Due Process (CDP) hearing with the IRS Independent Office of Appeals (Appeals). This deadline cannot be extended for any reason. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t go to court if you disagree with Appeals’ decision. See the Collection Due Process (CDP) FAQs, for more information of the CDP process and the Equivalent Hearing process.
"},{"t":"Penalty or Interest Reduction or Removal","h":"If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.
"},{"t":"Additional Resources","h":"The IRS has issued a levy to collect on the balance that you owe. The levy proceeds have been received by the IRS and applied to your tax debt; however, you would like the IRS to consider returning the levied proceeds to you.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS issued a levy and the levied proceeds have been applied to your balance. The IRS may consider returning all or a portion of the levied proceeds if any of the following conditions apply:
You have a balance on your tax account. A notice was sent to you previously letting you know how much you owe, when it was due, and how to pay. Since the IRS did not hear from you it continued with its collection process and issued a levy that attached to your funds. The funds were sent to IRS and applied to your tax liability.
"},{"t":"What are my next steps?","h":"If the funds or property are not yet in IRS possession, see Levy Release.
"},{"t":"Making an administrative return of property claim under IRC Section 6343(d)","h":"If the funds or property are in IRS possession, your only recourse is to request that IRS consider returning the funds by filing an administrative return of property claim. There is a time limit for making a claim.
(Note: For levies and seizure made prior to March 22, 2017, the timeframe to file a claim is 9 months instead of 2 years.)
"},{"t":"Your request for return of levied proceeds must be in writing and must include:","h":"Your request must be made:
Note: For levies and seizure made prior to March 22, 2017, the timeframe to file a claim is 9 months instead of 2 years. These claims must have been filed before December 23, 2017.
Since levies on wages and Social Security benefits are ongoing, it is important to timely ask the IRS to return the proceeds based on when the levy started.
You claim must be sent to the address on the levy form.
If your claim is rejected, you have the right to appeal through the Collection Appeals Program (CAP).
For more information, see Publication 5149, Making an Administrative Return of Property Claim Under Internal Revenue Code (IRC) Section 6343(d); Publication 594, The IRS Collection Process; and Publication 1660.
Collection Alternatives: To prevent future levy action, you can enter into a collection alternative based on financial situation.
"},{"t":"Some Special Situations","h":"If the tax being levied is the result of an audit where you didn’t know you were audited (never got a notice), you didn’t meaningfully participate, or you disagree with the findings, you may be able to ask for audit reconsideration.
If the tax being levied stems from the filing of a joint return and you believe your current or former spouse should be solely responsible for an incorrect item or an underpayment of tax on the return, you may be eligible for relief as an Innocent Spouse.
"}],"updated":"March 13, 2025","links":[12444,3001,16190],"back":[12444,17087,16190,12435]},{"id":6909,"title":"Letter 1278","code":"Letter 1278","codeNum":"1278","kind":"notice","sub":"Letter 1278 notifies you that your penalty abatement request has been accepted and your account will be…","overview":"Letter 1278 notifies you that your penalty abatement request has been accepted and your account will be adjusted as a result of the decision to abate the penalty. ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-1278/","secs":["appeals"],"station":"The Independent Office of Appeals, after reviewing your evidence and arguments supporting your penalty abatement request, have agreed to abate (remove) in full the penalties assessed against you and have sent you a Letter 1278.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You appealed a decision made by the IRS and Appeals agreed with you. Appeals agreed to abate (remove) in full the penalties assessed against you and will make the necessary changes to your tax account
"},{"t":"How did I get here?","h":"You filed a claim for refund and/or request for abatement. The IRS disallowed your claim and/or abatement. You filed a protest requesting Appeals to make a determine based on evidence and arguments you submitted. Appeals reviewed the information you submitted and agreed to allow the full amount of your claim for refund and/or request for abatement.
"},{"t":"What are my next steps?","h":"You do not need to take any action, as the IRS will make the necessary adjustments to your account and send you a notice that explains the adjustments.
"},{"t":"Customer Satisfaction Survey","h":"At the conclusion of the Appeals process, an authorized vendor may contact you to perform an Appeals customer satisfaction survey. Your participation is voluntary, and the survey will not ask for personal or financial information of any kind.
"},{"t":"Additional Information","h":"If you have formally submitted a request for an appeal and need to check on the status of your request, you can reach us at 855-865-3401.
Leave a message with:
We’ll research the status of the case and return your call within 48 hours. If we haven’t received your case yet, you won’t receive a call back from us. If you don’t hear back from us or are unsure if your request for an appeal has been forwarded, please directly contact the person with whom you were last involved (examiner or collection officer). They will be better equipped to answer your questions with respect to your appeal request. For more information on submitting an appeal, please refer to Protests on page 3 of Publication 5 for more information on how to request an administrative appeal.
"}],"updated":"August 3, 2026","links":[],"back":[]},{"id":6910,"title":"Letter 2682","code":"Letter 2682","codeNum":"2682","kind":"notice","sub":"Letter 2682 is issued to inform you that your claim for refund of a tax and/or abatement of a penalty has…","overview":"Letter 2682 is issued to inform you that your claim for refund of a tax and/or abatement of a penalty has been allowed in full. ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-2682/","secs":["appeals"],"station":"The Independent Office of Appeals, after reviewing your evidence and arguments supporting your claim for refund of tax and/or penalty, have agreed to allow the claim and/or abatement in full and sent you a Letter 2682.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You appealed a decision made by the IRS and Appeals agreed with you. Appeals allowed the full amount of your claim and /or abatement and will make the necessary changes to your tax account.
"},{"t":"How did I get here?","h":"You filed a claim for refund and/or request for abatement. The IRS disallowed your claim and/or abatement. You filed a protest requesting Appeals to make a determine based on evidence and arguments you submitted. Appeals reviewed the information you submitted and agreed to allow the full amount of your claim for refund and/or request for abatement.
"},{"t":"What are my next steps?","h":"You do not need to take any action, as the IRS will make the necessary adjustments to your account and send you a notice that explains the adjustments.
"},{"t":"Customer Satisfaction Survey","h":"At the conclusion of the Appeals process, an authorized vendor may contact you to perform an Appeals customer satisfaction survey. Your participation is voluntary, and the survey will not ask for personal or financial information of any kind.
"},{"t":"Additional Information","h":"If you have formally submitted a request for an appeal and need to check on the status of your request, you can reach us at 855-865-3401. Leave a message with your name, tax ID number, a callback number, and the nature of your request. We’ll research the status of the case and return your call within 48 hours. If we haven’t received your case yet, you won’t receive a call back from us. If you don’t hear back from us or are unsure if your request for an appeal has been forwarded, please directly contact the person with whom you were last involved (examiner or collection officer). They will be better equipped to answer your questions with respect to your appeal request. For more information on submitting an appeal, please refer to Protests on page 3 of Publication 5 for more information on how to request an administrative appeal.
"}],"updated":"August 3, 2026","links":[],"back":[]},{"id":29552,"title":"Letter 5100","code":"Letter 5100","codeNum":"5100","kind":"notice","sub":"You requested a CAP appeal of a collection activity or warning of collection activity or property subject…","overview":"You requested a CAP appeal of a collection activity or warning of collection activity or property subject to collection action. This letter advises you that the review was conducted and the IRS Independent Office of Appeals (Appeals) reached a determination on the IRS decision that either the collection activity or warning of collection activity or property subject to collection action is either sustained or not.","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-5100/","secs":["appeals"],"station":"Overview
You requested a CAP appeal of a collection activity or warning of collection activity or property subject to collection action. This letter advises you that the review was conducted and the IRS Independent Office of Appeals (Appeals) reached a determination on the IRS decision that either the collection activity or warning of collection activity or property subject to collection action is either sustained or not.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this letter mean to me?","h":"The letters advises you of Appeals’ determination on your case and the decision is final. The case is returned to Compliance to carry out the determination.
"},{"t":"How did I get here?","h":"You have a balance owed on our tax account or you have property subject to a collection action. You appealed one of the following actions:
Your case is returned to Collection or the operating division that originated the action.
"}],"updated":"September 6, 2024","links":[24273,11582,14949,12443],"back":[]},{"id":29554,"title":"Letter 3288","code":"Letter 3288","codeNum":"3288","kind":"notice","sub":"This letter is used by the Independent Office of Appeals to notify you of the final determination made on…","overview":"This letter is used by the Independent Office of Appeals to notify you of the final determination made on your request for innocent spouse relief under IRC Section 6015 or IRC Section 66(c). ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-3288/","secs":["lit"],"station":"This letter is used by the IRS Independent Office of Appeals to notify you of the final determination made on your request for innocent spouse relief under IRC Section 6015 or IRC Section 66(c).
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Letter 3288 explains the determination made by the IRS Independent Office of Appeals concerning your request for Innocent Spouse Relief. It provides the reason for their decision and the steps you can take if you disagree with their determination.
"},{"t":"How did I get here?","h":"You received this letter because you appealed the IRS’s determination on your request for Innocent Spouse Relief. Appeals has reviewed the IRS’s determination and any information you provided for consideration and made a final determination. This letter is being sent to notify you of the decision. This letter advises you that Appeals decided to either allow you full relief, allow you partial relief, or deny your request for Innocent Spouse Relief.
"},{"t":"What are my next steps?","h":"If you agree with Appeal’s decision, no further action is necessary. Your account will be adjusted if necessary to reflect the determination and your case will be closed accordingly. If you do not agree with the adjustments and intend to file a petition, you should review the information provided in your letter, along with the information and instructions available on the United States Tax Court website. The necessary forms can be found on this website, along with a Petition Kit. There is a fee for the filing of a petition; however, you may file an Application for Waiver of Filing Fee with the Tax Court to request the filing fee be waived. To petition the Tax Court, you must send your petition to the United States Tax Court (not Appeals or IRS) within the 90-day (or 150-day) period shown on your notice. This 90-day (or 150-day) period is the time period prescribed by law and cannot be extended by the IRS or the Tax Court. If you miss the deadline, the Tax Court can’t consider your case. You can eFile your completed petition by following the instructions and user guides available on the Tax Court website at ustaxcourt.gov/dawson.html. You will need to register for a DAWSON account to do so.
Or you may send the completed petition to:
United States Tax Court
400 Second Street, NW
Washington, DC 2021
Be sure to include a copy of your Letter 3288 and any attachments with your petition and the filing fee payable online, or by mail or in person using a check or money order made out to Clerk, U.S. Tax Court.
"}],"updated":"March 9, 2026","links":[29181],"back":[]},{"id":17078,"title":"Letter 3193","code":"Letter 3193","codeNum":"3193","kind":"notice","sub":"Notice of Determination Concerning Collection Actions Under Sections 6320 and 6330 of the Internal Revenue…","overview":"Notice of Determination Concerning Collection Actions Under Sections 6320 and 6330 of the Internal Revenue Code","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-3193/","secs":["lit","appeals"],"station":"The IRS Independent Office of Appeals (Appeals) issued this letter to advise you of its final determination of your Collection Due Process (CDP) hearing that you filed in response to a proposed levy action and/or the filing of the notice of federal tax lien (NFTL). The Letter 3193 also provides the right to petition the United States Tax Court and the timeframe in which to do so. This letter is issued at the conclusion of your Collection Due Process (CDP) hearing.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"This letter advises you of the Appeals determination on your case and grants you the right to petition the Tax Court for judicial review of the determination, if you disagree with the appeals determination. If you want to dispute the Appeals determination in court, you must file a petition with the United States Tax Court within 30 days from the date of the letter. If you do not timely petition the tax court, your case is returned to Collection for further enforcement action or case resolution.
"},{"t":"How did I get here?","h":"You timely filed a CDP hearing request to appeal IRS’s intent to levy or notice of federal tax lien filing. A hearing was conducted by the Appeals Technical Employee and a determination was made on the case to sustain the collection action.
You now have the right to petition Tax Court to dispute the determination by Appeals if you are within 30 days from the date of the notice.
"},{"t":"What are my next steps?","h":"If you have questions, you can contact the person shown at the top of the letter.
You can petition the U.S. Tax Court for judicial review of Appeals’ determination on your case within 30 days from the date of the Letter 3193. This deadline cannot be extended. If your petition is not timely received, or you choose not to petition the Tax Court, your case will be returned to Collection.
To file a petition with the United States Tax Court you can download a fillable petition form and get information about filing at ustaxcourt.gov. The Tax Court encourages petitioners to electronically file petitions. You can eFile your completed petition by following the instructions and user guides available on the Tax Court website at ustaxcourt.gov/dawson.html. You will need to register for a DAWSON account to do so. Or you may send the completed petition to:
United States Tax Court
400 Second Street, NW
Washington, DC 2021
When your case is returned to Collection you may want to review information regarding enforcement actions:
If you cannot pay the tax due in full, you may want to consider a collection alternative or temporary relief from collection actions, if applicable:
"}],"updated":"October 23, 2024","links":[],"back":[]},{"id":29374,"title":"Letter 3219","code":"Letter 3219","codeNum":"3219","kind":"notice","sub":"Notice of Deficiency","overview":"Letter 3219, Notice of Deficiency (also referred to as 90-Day Letter or the taxpayer’s ticket to the Tax Court), is a taxpayer’s legal notice that the IRS is proposing a deficiency. ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-3219/","secs":["lit"],"station":"Overview
Letter 3219, Notice of Deficiency (also referred to as 90-Day Letter or the taxpayer’s ticket to the Tax Court), is a taxpayer’s legal notice that the IRS is proposing a deficiency. These letters provide taxpayers with information about their right to challenge proposed IRS adjustments in the United States Tax Court by filing a petition within 90 days of the date of their notice (150 days if the notice is addressed to a person outside the United States).
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The Letter 3219 is the IRS’s way of notifying you they are proposing to make changes to the return you filed and those changes will result in additional taxes being owed. Generally, this Letter is sent to a taxpayer whose audit was conducted by mail and is called a statutory notice of deficiency. The IRS is required to send any statutory notice of deficiency to a taxpayer’s last known address by certified or registered mail. The last known address is generally the address which appears on your most recently filed and properly processed federal tax return unless the IRS is given clear and concise notification of a different address. Form 8822, Change of Address, can be used by taxpayers to change their address with the IRS.
Because this letter allows you the right to challenge the proposed adjustment in the United States Tax Court without first paying the proposed adjustment, the statutory notice of deficiency is often considered “your ticket to the Tax Court.”
The notice of deficiency must describe the basis for, and identify the amounts (if any) of, tax due.
Sometimes, but not always, the IRS includes penalties in the notice of deficiency, but does not include interest. The IRS will ultimately send a bill for the tax due, interest, and any applicable penalties.
"},{"t":"How did I get here?","h":"You received a Letter 3219 because the IRS completed the examination of your tax return and proposed changes to the amount of tax you owe. You have either not responded or have not provided a signed agreement consenting to these changes. Without your consent, the IRS cannot assess the proposed deficiency without first providing you an opportunity to challenge these adjustments by filing a petition with the Tax Court.
While processing your tax return the IRS conducted a review of the wages, withholding, and credits claimed and was unable to verify the amounts you reported. Therefore, the IRS has proposed to disallow your wages, withholding, or credits and adjust your account, possibly resulting in a reduced refund amount or a balance due.
"},{"t":"Review the Complete Audit Report","h":"You should review the complete audit report enclosed with your letter. You should determine if you agree with the proposed changes or wish to file a petition with the Tax Court to dispute the adjustments made by the IRS. If you agree, sign and return Form 5564, Notice of Deficiency-Waiver, which was provided with the Letter 3219, Notice of Deficiency. You can choose to pay some or all of the liability now, or you can choose to receive a bill from the IRS.
"},{"t":"If you do not agree","h":"If you do not agree with the adjustments and intend to file a petition, you should review the information provided in your letter, along with the information and instructions available on the United States Tax Court website. The necessary forms can be found on this website, along with a Petition Kit. There is a fee for the filing of a petition; however, you may file an Application for Waiver with the Tax Court. To petition the Tax Court, you must send your petition to the United States Tax Court (not the IRS) within the 90-day (or 150-day) period shown on your notice. This is the time period prescribed by law and cannot be extended by the IRS. If you miss the deadline, you won’t be able to have a judge review your case without first paying the amount due. If you miss the deadline, the Tax Court can’t consider your case and the proposed tax will be assessed, along with any applicable penalties and interest. If the 90th day (or 150th day) is a Saturday, a Sunday, or a legal holiday in the District of Columbia, your petition will still be timely if filed on the next business day which is not a Saturday, Sunday, or legal holiday.
The notice of deficiency advises you of your right to contact the Taxpayer Advocate Service. If you exercise this right, it does not extend the time you have to file a petition with the Tax Court. In addition, the Taxpayer Advocate Service does not have the authority to determine the tax deficiency.
Note: When mailing the petition it is advised to mail it certified or with tracking to verify delivery.
"},{"t":"Respond to the Letter","h":"You may be able to resolve the issue(s) in the notice of deficiency without going to court by responding to the letter, even if you disagree with the information in the letter. If you disagree, send the IRS a letter explaining what information you think is in error. Keep in mind that trying to resolve the issue(s) with the IRS does not extend the time for you to file a petition with the Tax Court. Provide documents to support why you don’t agree. If the adjustment to your account results in a balance due, pay the amount you owe by the due date on the bill you receive from the IRS. If you can’t pay the full amount due, pay as much as you can to limit penalties and interest, and visit Paying Your Taxes to consider online payment options. If you need additional assistance, call the IRS at the toll-free number on the top right corner of your notice.
"}],"updated":"April 14, 2026","links":[],"back":[41112]},{"id":29548,"title":"Amended Return Form 1040X","code":"Form 1040X","codeNum":"1040X","kind":"notice","sub":"Amended Return ","overview":"Amended Return ","url":"https://www.taxpayeradvocate.irs.gov/notices/1040x/","secs":["proc"],"station":"","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Use Form 1040-X, Amended U.S. Individual Income Tax Return, to correct a previously filed Form 1040-series return (Forms 1040, 1040-SR, or 1040-NR) or to change amounts previously adjusted by the IRS.
If you realize there was a mistake on your return, you can amend it using Form 1040-X, Amended U.S. Individual Income Tax Return.
Situations in which you may need to file an amended return:
If you’re unsure if you should file an amended return, you can use this tax tool to help you decide.
Generally, if you are filing an amended return to claim a refund or credit, you must file your amended return within three years after the date you filed your original return or within two years after the date you paid the tax, whichever is later. However, there are exceptions to the rule in some situations.
When filing your amended return make sure all documents supporting the changes you are making are attached to the return. Failing to supply documents will generally delay processing your return.
Beginning in February 2023, if you electronically file a Form 1040-X for tax year 2021 or later, you can get your refund by direct deposit into either a checking or savings account.
Refund by Direct Deposit
The IRS is phasing out paper check payments of tax refunds. This change supports Executive Order 14247, Modernizing payments to and from America’s bank account.
Direct deposit is more secure and faster than paper checks, see About Refunds for more information.
If the IRS finds mistakes like a math error or missing schedule before you do, you’ll get an IRS notice (typically notice CP2000). . The notice will tell you about the mistake and what information (if any) you need to submit to the IRS to correct it. You do not need to file Form 1040X if you receive a notice and agree with the IRS proposed changes to your return See Incorrect Tax Return for more information. When the IRS sends you a notice about errors, there are usually other ways to correct errors besides an amended tax return.
If all you need to do is change your address, IRS.gov’s Address Changes page lists all available options.
"},{"t":"How did I get here?","h":"If you realize there was a mistake on your return, you may be able to amend it using Form 1040-X, Amended U.S. Individual Income Tax Return.
For example, a change to your filing status, income, deductions, credits, or tax liability means you may need to amend your return. This could occur if you receive an additional Form W-2 after you have already filed your original return. Or the IRS may have made an adjustment to your return, and sent you a notice with which you disagree. If so, you would file an amended return to change the amounts adjusted by the IRS.
You can also amend your return to claim a carryback due to a loss or unused credit. In this case, you may be able to use Form 1045, Application for Tentative Refund instead of Form 1040-X, which will generally result in a quicker refund. But note that you generally have a longer period in which to file a Form 1040-X than a Form 1045, so look closely at the Instructions to Form 1045 to see whether you can use Form 1045.
Generally, if you are filing an amended return to claim a refund or credit, you must file your amended return within three years after the date you filed your original return or within two years after the date you paid the tax, whichever is later. Note, however, that there are numerous exceptions to the general three-year/two-year rule.
"},{"t":"Before filing an amended tax return:","h":"Overview
The IRS may send a number of different collection notices such as the Letter 11 or Letter 1058 in its attempt to collect a tax liability. Requesting Innocent Spouse Relief (ISR) can be an option (under certain circumstances) to reduce a spouses liability on a joint return filed. Once you start the Innocent Spouse process, you may see one or more of the following letters:
When a married couple files a joint return, each spouse can be held liable for any balance owing on the return filed. This means if there is a balance due on the joint return the IRS can take collect action on BOTH spouses since this is joint liability. If the joint return is later audited or there were errors made on it which results in an increase to the tax liability, BOTH spouses are responsible for paying the taxes and the IRS can collect from either spouse to satisfy the tax debt. This is referred to as joint and several liability.
ISR is initiated by the taxpayer in order to reduce a spouse’s liability on joint tax years. Most often it is helpful when one spouse believes (taking into account all the facts and circumstances) they should not be responsible for all/part of the balances owing on their joint liability. This can be a helpful process when the tax owing is attributable to one spouse over another. It also helpful to use this process when divorce decrees allocated tax liabilities between former spouses. To request relief, the taxpayer must file Form 8857,Request for Innocent Spouse Relief. The Form 8857 may be given to an examiner during an audit to include in the examination results.
"},{"t":"What does this mean to me?","h":"When you file jointly with your spouse, you are both JOINTLY responsible for any the tax, interest and penalties due on the return including any taxes the IRS may add to the balance from errors or audits made to your return. This is true even if you later divorce, your divorce decree states that your spouse is responsible for the taxes or your spouse earned all of the income reported on your joint return.
The IRS will attempt to collect the outstanding taxes from you and your spouse/former spouse. ISR is a way to request the IRS consider a more equitable allocation of the liablity.
"},{"t":"How did I get here?","h":"When can I request Innocent Spouse relief?
The first thing to do is to check the return address on your letter to be sure it’s from the Internal Revenue Service and not from another agency, and not some type of a scam to obtain personal information from you. If you suspect the letter to be a scam, report it to the IRS at Report Phishing | Internal Revenue Service (irs.gov).
"},{"t":"Respond to the letter","h":"The IRS is unable to verify your identity to finish processing your return.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS received your individual income tax return but needs additional information to verify your identity.
The letter also provides you with your right to file suit in either your U.S. District Court or the U.S. Court of Federal Claims to recover your refund plus interest.
"},{"t":"How did I get here","h":"You submitted your individual income tax return and the IRS was not able to verify your identity to complete the processing of your return based on the information you previously provided. This letter is being sent to you because more information is needed to complete the processing of your individual income tax return.
This documentation to verify your identity can include:
The first thing to do is to check the return address on your letter to be sure it’s from the IRS and not some type of a scam to obtain personal information from you. If you suspect the letter to be a scam, report it to the IRS at Report Phishing.
"},{"t":"Respond to the letter","h":"If the letter is authentic, read the letter carefully and call the toll-free phone number listed on the letter to determine what information the IRS needs to verify your identity and complete the processing of your return. The notice is providing you the option to file suit, if the IRS doesn’t process your return within six months of the date you filed your return and the tax return has a refund, then you can file suit to recover the refund and interest.
Don’t send another copy of your return unless the IRS asks you to do so. Do not file a Form 1040-X, Amended U.S. Individual Income Tax Return. After the IRS receives the requested information, they’ll use it to process your original tax return.
"},{"t":"You may have a refund","h":"If you’re entitled to a refund, the IRS will send it about nine weeks from the time they receive your response, plus any applicable interest.
If you choose, you may be represented by a third party such as an attorney, certified public accountant, or enrolled agent. Also, you may be represented by a member of your immediate family, or a student or law graduate working in a low-income taxpayer clinic or student tax clinic program. If you want your representative to advocate on your behalf and appear without you before the IRS, you must file a properly completed Form 2848 (no earlier than 01/2021 revision), Power of Attorney and Declaration of Representative. You may also authorize an individual to receive or inspect confidential material but not represent you before the IRS, by filing a Form 8821, Tax Information Authorization. These forms are available at your local IRS office, by calling 1-800-829-3676, or from www.IRS.gov.
"},{"t":"Bring the following identity verification documents to your appointment:","h":"A valid federal or state government-issued picture identification, such as a driver’s license, state ID, or passport.
And at least ONE of the following forms of identification:
Once you have successfully verified your identity, the IRS will continue processing your tax return. It may take up to nine weeks for you to receive your refund plus any applicable interest, or apply the overpayment to next year’s estimated tax. You can visit Where’s My Refund? on irs.gov or on the IRS2Go mobile app after two – three weeks from verifying your identity.
However, if there are other issues, you may receive a notice asking for more information and this may delay your refund.
"}],"updated":"June 8, 2026","links":[29548],"back":[]},{"id":29367,"title":"Letter 5747C","code":"Letter 5747C","codeNum":"5747C","kind":"notice","sub":"Letter 5747C, Potential Identity Theft during Original Processing – TAC AUTH ONLY ","overview":"Letter 5747C, Potential Identity Theft during Original Processing – TAC AUTH ONLY ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-5747c/","secs":["proc"],"station":"Letter 5747C, Potential Identity Theft During Original Processing – TAC AUTH ONLY, is mailed to a taxpayer to notify them that the IRS received an income tax return using their name and Social Security number or individual taxpayer identification number.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The first thing to do is to check the return address on the letter to be sure it’s from the IRS.
To protect you from identity theft, the IRS needs to verify your identity and your tax return so they can continue processing it. If you didn’t file a tax return, let the IRS know. You may need to visit a Taxpayer Assistance Center (TAC), so the IRS can verify your identity and your tax return.
"},{"t":"How did I get here?","h":"The IRS received an income tax return using your name and Social Security number or individual taxpayer identification number.
"},{"t":"If you did NOT file a tax return","h":"Call the Taxpayer Protection Program hotline phone number listed in your letter to tell the IRS you didn’t file a tax return. You don’t need to visit a TAC if you didn’t file the tax return, but you must contact the IRS to confirm that you may be a tax-related ID theft victim.
You do not need to file a Form 14039, Identity Theft Affidavit. See the “What additional actions you can take to protect your identity” section of your letter for more information.
"},{"t":"If you did file","h":"You can make an in-person appointment by calling toll free 1-844-545-5640.
Note: Authorized third parties may assist taxpayers, but the IRS must have a completed Form 2848, Power of Attorney and Declaration of Representative, on file for the representative. Otherwise, you must also be present at the appointment. If you’re acting as a fiduciary for an individual, a descendant’s estate, or a trust, complete and send the IRS a Form 56, Notice Concerning Fiduciary Relationship. For more information about Form 56, visit About Form 56.
"},{"t":"Bring the following to your appointment","h":"A valid federal or state government-issued picture identification, such as a driver’s license, state ID, or passport.
At least ONE of the following forms of identification:
Once you have successfully verified your identity, the IRS will continue processing your tax return. It may take up to nine weeks for you to receive your refund plus any applicable interest or apply the overpayment to next year’s estimated tax. You can visit Where’s My Refund? on irs.gov or on the IRS2Go mobile app after two – three weeks from verifying your identity. However, if there are other issues, you may receive a notice asking for more information and this may delay your refund.
"}],"updated":"June 8, 2026","links":[],"back":[]},{"id":29179,"title":"CP 3219-A","code":"CP 3219A","codeNum":"3219A","kind":"notice","sub":"Automated Under Reporter (AUR) Notice of Deficiency","overview":"This notice provides taxpayers with information about their right to challenge proposed IRS adjustments in the United States Tax Court by filing a petition within 90 days of the date on their notice (150 days if the notice is addressed to a person outside the United States).","url":"https://www.taxpayeradvocate.irs.gov/notices/cp-3219a/","secs":["exam"],"station":"","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The Statutory Notice of Deficiency Notice CP3219A (also referred to as 90-Day Letters), is a taxpayer’s legal notice that the IRS is proposing a deficiency (tax assessment). This notice provides taxpayers with information about their right to challenge proposed IRS adjustments in the United States Tax Court by filing a petition within 90 days on the date of their notice (150 days if the notice is addressed to a person outside the United States).
If the IRS is proposing to adjust the amount of tax you owe, you will typically be sent a statutory notice of deficiency informing you of the proposed change. Because this notice provides you with the right to challenge the proposed adjustment in the Tax Court without first paying the proposed adjustment, the statutory notice of deficiency is often considered “your ticket to the Tax Court.”
The IRS is required to send a statutory notice of deficiency to a taxpayer’s last known address by certified or registered mail. The last known address is generally the address that appears on your most recently filed and properly processed tax return unless the IRS is given clear and concise notification of a different address. Form 8822, Change of Address, can be used by taxpayers to change their address with the IRS.
The notice of deficiency must describe the basis for, and identify the amounts of, proposed assessment. Sometimes, but not always, the IRS includes penalties in the notice of deficiency, but does not include interest. The IRS will ultimately send a bill for the tax due, interest, and any applicable penalties.
"},{"t":"How did I get here?","h":"You received Notice CP3219A because the IRS completed the examination of your tax return and proposed changes to the amount of tax you owe. You have either not responded or have not provided a signed agreement consenting to these changes. Without your consent, the IRS cannot assess the proposed deficiency without first providing you an opportunity to challenge these adjustments by filing a petition with the Tax Court.
"},{"t":"You should review the complete audit report enclosed with your letter.","h":"You should determine if you agree with the proposed changes or wish to file a petition with the Tax Court to dispute the adjustments made by the IRS. If you agree, sign and return Form 5564, Notice of Deficiency-Waiver, you received with your Notice CP3219A. You can choose to pay some or all of the liability now, or you can choose to receive a bill from the IRS.
"},{"t":"If you do not agree","h":"If you do not agree with the adjustments and intend to file a petition, you should review the information provided in your letter, along with the information and instructions available on the United States Tax Court website. The necessary forms can be found on this website, along with a Petition Kit . There is a fee for the filing of a petition; however, you may file an Application for Waiver of Filing Fee with the Tax Court to request the filing fee be waived. To petition the Tax Court, you must send your petition to the United States Tax Court (not the IRS) within the 90-day (or 150-day) period shown on your notice. You are encouraged to electronically file your petition, and it must be filed no later than 11:59 p.m. Eastern Time on the last day to file. Petitions received after this time may be untimely and your case may be dismissed. This 90-day (or 150-day) period is the time period prescribed by law and cannot be extended by the IRS. If you miss the deadline, the Tax Court can’t consider your case and the proposed tax will be assessed, along with any applicable penalties and interest. If the 90th day (or 150th day) is a Saturday, a Sunday, or a legal holiday in the District of Columbia, your petition will still be timely if filed on the next business day which is not a Saturday, Sunday, or legal holiday.
"},{"t":"Respond to the Letter","h":"You may be able to resolve the issue(s) in the notice of deficiency without going to court by responding to the letter, even if you disagree with the information in the letter. If you disagree, send the IRS a letter explaining what information you think is in error. Keep in mind that trying to resolve the issue(s) with the IRS does not extend the time for you to file a petition with the Tax Court.
Provide documents to support why you don’t agree. If the adjustment to your account results in a balance due, pay the amount you owe by the due date on the bill you receive from the IRS. If you can’t pay the full amount due, pay as much as you can to limit penalties and interest, and visit Paying Your Taxes to consider online payment options.
If you need additional assistance, call the IRS at the toll-free number on the top right corner of your notice.
"}],"updated":"May 12, 2026","links":[],"back":[]},{"id":29175,"title":"Notice CP23","code":"CP 23","codeNum":"23","kind":"notice","sub":"Estimated Tax Credits Discrepancy - We Changed Your Return to Match Your Credits or Payments Posted to…","overview":"Estimated Tax Credits Discrepancy - We Changed Your Return to Match Your Credits or Payments Posted to Your Account - Balance Due. This notice explains the changes the IRS made and provides a calculation of the amount you owe including penalties and interest. ","url":"https://www.taxpayeradvocate.irs.gov/notices/cp-23/","secs":["coll"],"station":"Overview
The IRS changed your tax return because it found a difference between the amount of estimated tax payments or other payments on your return and the amount the IRS posted on your account. Your return may have been changed due to an error you made on your return. This notice explains the changes the IRS made and provides a calculation of the amount you owe including penalties and interest.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The tax return you filed may show a refund, no balance due, or a smaller balance due than what is in the notice. This notice informs you the IRS made changes to your return that increases the amount you owe. You now owe tax based on the changes explained in the notice.
"},{"t":"How did I get here?","h":"The IRS changed your return to match their records or to correct an error on the return, so the IRS sent you a notice to explain the changes and the amount you owe.
"},{"t":"Is the notice from the IRS?","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond. If you want more details about your tax account, you can order a transcript.
Also, review your notice or letter to see if there is a specific website link to visit for additional information. This is usually located at the end of the notice or letter.
Your Tax Calculations:
Compare the payments on the notice to your records
The most common cause is an incorrect entry on the estimated tax line of the tax return.
"},{"t":"If you disagree","h":"Contact the us within 60 days from the date of your notice:
If you agree with the changes made to your return and can pay the amount in full upon receipt of the notice, you can mail your payment or pay electronically at Make a Payment on IRS.gov. You can also sign up to view your account information securely online. Once your federal tax debt is paid in full, then your tax account will be returned to the IRS and closed.
If you can’t pay the full amount, you need to decide which payment options might work for your situation and contact the IRS to set up a payment plan or discuss other alternatives.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges. For specifics, see I Got a Notice From the IRS.
"}],"updated":"September 5, 2024","links":[],"back":[]},{"id":29168,"title":"Letter 5972C","code":"Letter 5972C","codeNum":"5972C","kind":"notice","sub":"The Letter 5972C is mailed to you because there is a balance due (money you owe the IRS) on one of your…","overview":"The Letter 5972C is mailed to you because there is a balance due (money you owe the IRS) on one of your tax accounts. ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-5972c/","secs":["coll"],"station":"Overview
The Letter 5972C is mailed to you because there is a balance due (money you owe the IRS) on one of your tax accounts.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Letter 5972C informs you that there is a balance due (money you owe the IRS) on one of your tax accounts and tells you how much you owe, when it’s due, and how to pay it.
If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and act to set up a payment plan or discuss other ways to address your balance. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance.
If you choose not to respond to the Letter 5972C, the IRS may send additional collection notices requesting payment for the tax balance owing. The IRS may also file a Notice of Federal Tax Lien or issue a levy.
For specifics on your notice, visit Understanding your IRS Notice or Letter.
"},{"t":"How did I get here?","h":"You have a balance due on your tax account. This letter is being sent to you to let you know how much you owe, when it is due, and how to pay it.
"},{"t":"What are my next steps?","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
Is it from the IRS?
If it’s from the IRS, you should read the letter carefully. It explains how much you owe, when your payment and/or tax return is due, and your payment options. The notice will have instructions on how to respond to the notice received and who to contact.
If it’s from another agency, such as a state tax department, you’ll need to call that office for an explanation.
"},{"t":"If you disagree","h":"If you disagree with the letter, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, copy of filed returns, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance.
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.
"}],"updated":"September 11, 2024","links":[6624,24273],"back":[]},{"id":29376,"title":"LT16","code":"LT 16","codeNum":"16","kind":"notice","sub":" Notice LT16 You Have Unpaid Taxes or Unfiled Returns ","overview":" Notice LT16 You Have Unpaid Taxes or Unfiled Returns ","url":"https://www.taxpayeradvocate.irs.gov/notices/lt-16/","secs":["coll"],"station":"Overview
The Notice LT16 is mailed to you because there is a balance due (money you owe the IRS) on one of your tax accounts and/or because you have unfiled tax returns due.
The Notice LT16 informs you that there is a balance due (money you owe the IRS) on one of your tax accounts and tells you how much you owe, when it’s due, and how to pay and/or it informs you that you have unfiled tax returns due.
If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and act to set up a payment plan or discuss other ways to pay off your balance. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance, learn more on I got a notice from the IRS.
If you choose not to respond to the Notice LT16, the IRS may send further taxpayer collection notices to you requesting payment for the tax balance owing. The IRS may also file a Notice of Federal Tax Lien or issue a levy.
"},{"t":"How did I get here?","h":"You have a balance due on your tax account or you have unfiled tax returns. This notice is being sent to you to let you know how much you owe, when it is due, and how to pay or what year tax returns are unfiled.
"},{"t":"What are my next steps?","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, you should read the notice carefully. It explains how much you owe, when your payment and/ or tax return is due, and your payment options. The notice will have instructions on how to respond to the notice received and who to contact. Visit I Got a Notice From the IRS for further details.
If it’s from another agency, such as a state tax department, you’ll need to call that office for an explanation.
"},{"t":"If you disagree","h":"If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, copy of filed returns, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
"},{"t":"If you can’t pay the full amount","h":"If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance.
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. The IRS is required by law to charge interest, and will not remove or reduce interest for reasonable cause. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.
"}],"updated":"April 17, 2025","links":[],"back":[]},{"id":12444,"title":"Levy Release","code":null,"codeNum":null,"kind":"station","sub":"You received correspondence from the IRS requesting payment for the tax balance owing and the debt remains…","overview":"You received correspondence from the IRS requesting payment for the tax balance owing and the debt remains unpaid.","url":"https://www.taxpayeradvocate.irs.gov/notices/levy-release/","secs":["coll"],"station":"Overview
The IRS can release a levy in some circumstances. If the IRS denies your request to release the levy, you may appeal this decision. You may appeal before or after the IRS places a levy on your wages, bank account, or other property. After the levy proceeds have been sent to the IRS, you may file a claim to have them returned to you. You may also appeal the denial by the IRS of your request to have levied property returned to you.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"If you have an unpaid tax debt, the IRS may have issued a levy, which is a lawful seizure of your property or assets (such as funds from a bank account, Social Security benefits, wages, your car, or your home).
The IRS is required to release a levy if it determines that:
In addition, the IRS may release a levy for other reasons, including but not limited to:
This may include digital assets, find out more on digital assets and how this may apply to you.
"},{"t":"How did I get here?","h":"You have a balance on your tax account. A notice was sent to you letting you know how much you owe, when it was due, and how to pay. Since you did not make a payment arrangement, the IRS is continuing with its collection process.
If the tax being levied is the result of an audit where you didn’t know you were audited (never got a notice), you didn’t meaningfully participate, or you disagree with the findings, you may be able to ask for audit reconsideration.
If the tax being levied stems from the filing of a joint return and you believe your current or former spouse should be solely responsible for an incorrect item or an underpayment of tax on the return, you may be eligible for relief as an Innocent Spouse.
"},{"t":"Contact the IRS","h":"Call 1-800-829-1040 and be prepared to discuss an alternative way to pay your taxes, which may include providing financial information for the IRS to review. You should have received a notice of levy in the mail. Have the notice with you when you call.
"},{"t":"Appeal","h":"You can request an appeal through the Collection Appeal Program. You can also request a Collection Due Process Hearing or Equivalent Hearing, if you are still within the timeframe allowed.
See Publication 1660 for a full explanation of your appeal rights.
"},{"t":"Request Return of Levied Proceeds","h":"If the IRS issues a levy in violation of the law, the IRS will return the levy proceeds. If the levy was not in violation of the law, there are circumstances where the IRS has discretion to return the proceeds, however you must timely request the return:
The CP01A notice informs you about the IP PIN the IRS sent you and contains the IP PIN that prevents someone else from filing a federal tax return using your Social Security number or Individual Taxpayer Identification Number. The IP PIN is known only to you and the IRS. Even if you do not have to file a tax return, your account is still protected from fraudulent filing.
","ovHead":"Overview","stepsHead":"I Need More Information","steps":[{"t":"What does this mean to me?","h":"If the IRS has assigned you an IP PIN it is because you have been the victim of tax-related identity theft. Each year, the IRS issues the CP01A notices that have a unique 6-digit IP PIN with instructions on how to use it. You will need to include this unique number when filing your tax return.
If you are married and filing a joint income tax return and you and your spouse have each received a CP01A, you will need both IP PINs to successfully file the joint return.
"},{"t":"What are my next steps?","h":"Enter the 6-digit IP PIN when prompted by your tax software product or provide it to your trusted tax professional preparing your tax return.
The IP PIN is used only on Forms 1040, 1040-NR, 1040-PR, 1040-SR, and 1040-SS.
Correct IP PINs must be entered on electronic and paper tax returns to avoid rejections and delays. An incorrect or missing IP PIN will result in the rejection of your e-filed return or a delay of your paper return until it can be verified.
Don’t reveal your IP PIN to anyone. It should be known only to your tax professional and only when you are ready to sign and submit your return.
The IRS will never ask for your IP PIN. Phone calls, emails or texts asking for your IP PIN are scams.
"},{"t":"Important Information about IP PINs","h":"You can retrieve your IP PIN if it is misplaced using the detailed instructions on how to recover your original IP PIN or how to request a replacement.
Contact TAS if you are experiencing an economic hardship or need help in resolving problems. You can reach TAS at 877-777-4778 or TTY/TTD 800-829-4059
"}],"updated":"June 8, 2026","links":[],"back":[]},{"id":25630,"title":"Notice CP521 – Monthly Installment Agreement Payment Reminder (SB/SE Notice)","code":"CP 521","codeNum":"521","kind":"notice","sub":"Monthly Installment Agreement Payment Reminder","overview":"This notice tells you the amount you need to pay, when it is due, and a summary of your agreement with the remaining balance owed. ","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-cp521-monthly-installment-agreement-payment-reminder-sb-se-notice/","secs":["coll"],"station":"Overview
This monthly notice is sent to remind you that your installment agreement payment is due.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"This notice tells you the amount you need to pay, when it is due, and a summary of your agreement with the remaining balance owed. The notice also details:
You have a tax balance and entered into a payment plan (installment agreement). This notice advises that you have a payment due on a payment plan with the IRS.
"},{"t":"What are my next steps?","h":"To keep your payment plan in good standing you need to make your payment by the due date. See Payments for options to make a payment.
If you would like to convert your existing Installment Agreement to a Direct Debit Installment Agreement where your payment would be automatically deducted from your bank account you can request the revision of your payment plan via the online payment agreement page on IRS.gov.
If you are no longer able to make you installment agreement payments, you should contact the IRS at the number provided in the notice. You can also request a change to your payment amount via the online payment agreement page on IRS.gov. If you are unable to continue with an approved payment plan, review the collection alternatives.
If you default, the installment agreement may be terminated, and the IRS may begin taking enforcement action or you may have to pay a fee to reinstate the agreement. You have the right to appeal the default or termination of your payment plan through the Collection Appeals Program.
"},{"t":"Additional Resources","h":""}],"updated":"September 11, 2024","links":[16190,3001,11582],"back":[]},{"id":24273,"title":"Levy/Seizure of Assets","code":null,"codeNum":null,"kind":"station","sub":"You received correspondence from the IRS requesting payment for the tax balance owing and the debt remains…","overview":"You received correspondence from the IRS requesting payment for the tax balance owing and the debt remains unpaid. ","url":"https://www.taxpayeradvocate.irs.gov/notices/levy-seizure-of-assets/","secs":["coll"],"station":"Overview
An IRS levy permits the legal seizure of your property to satisfy a tax debt. It can garnish wages, take money in your bank account(s) or other financial account(s), seize and sell your vehicle(s), real estate, and other personal property.
If you do not pay your taxes (or make arrangements to settle your debt), and the IRS determines that a levy is the next appropriate action, the IRS may levy any property or right to property you own or have an interest in. For instance, the IRS could levy property that is yours, but is held by someone else (such as your wages, retirement accounts, dividends, bank accounts, licenses, rental income, accounts receivables, the cash loan value of your life insurance, or commissions). Or the IRS could seize and sell property that you hold (such as your car, boat, or house).
The IRS assessed the tax and sent you a bill reflecting a balance on your tax account. However, you neglected or refused to pay the tax. A notice of intent to levy was sent to you previously letting you know how much you owe, when it was due, how to pay and that you have the right to appeal this action. Since the IRS did not hear from you it is continuing with its collection process.
The IRS can levy or seize a taxpayers wages and other income, bank accounts, business assets, personal assets (including your car and home), retirement accounts (including the Thrift Savings Plan), Alaska Permanent Fund Dividends, state tax refunds, and Social Security benefits up to the amount the taxpayer owes.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You have a balance on your account and the IRS has issued a levy or has conducted a seizure to satisfy your tax debt. The term “levy” and “seizure” can be used interchangeably; however, the term “levy” is typically used when the IRS attaches to funds, while the term “seizure” is typically used when the IRS attaches to physical property.
Some levies have a “one-time” effect, where the IRS takes an asset all at once.
A levy on your bank account takes only what is in the account at the time your bank receives the levy. The IRS must issue another levy to capture additional funds at a later date. Where the IRS takes an asset all at once. For example, a levy on your bank account takes only what is in the account at the time your bank receives the levy. The IRS must issue another levy to reach funds placed in your account later.
Other levies have a “continuous” effect.
They remain in place until the IRS releases the levy or your debt is paid in full. Federal law allows the IRS to issue a continuous levy on salary and wages and certain federal payments. Levies against your wages or social security income are generally continuous. They remain in place until the IRS releases the levy or your debt is paid in full. For example: If you have a levy on your wages or certain federal payments, the levy will have a continuous effect. The IRS can also use the Federal Payment Levy Program (FPLP) to levy continuously on certain federal payments you receive, such as Social Security benefits. A TAS brochure, What You Need to Know: The Federal Payment Levy Program, can help you understand FPLP.Other examples of assets the IRS might levy are your state tax refunds and payments you’re to receive from clients (accounts receivable). For specifics, see Levies on the TAS website.
When a levy attaches to your salary, generally the levy only attaches to a portion of your paycheck, until the levy is released, or your balance is full paid. By law, a portion of your wages is exempt from levy based on your filing status, additional standard deduction, and dependents. There are some exceptions to this exemption, including when other income provides enough funds to meet the exempt levy amount. To ensure the correct exemption amount is excluded from levy, your employer will ask you to complete a Statement of Exemptions and Filing status, Form 668-W, Part 3, to complete and return within three days. If you do not return the statement in three days, your exempt amount is figured as if you are married filing separately with no dependents. Your employer will use the information provided on the Form 668-W, as well as Publication 1494 to determine the amount that is exempt. The exempt amount will be paid to you by your employer and the remaining amount will be sent to the IRS and applied to your tax balance.
The IRS can levy continuously on certain federal payments you receive, such as Social Security benefits. Under this program, the IRS can generally take up to 15 percent of your federal payments, or up to 100 percent of payments due to a vendor for goods or services sold or leased to the federal government. See What You Need to Know: The Federal Payment Levy Program for more information.
IRS may levy your state tax refunds, as well as payments owed by clients for services you or your business have provided or will provide.
The IRS may seize your real or personal property. The IRS will determine the minimum amount it will accept for the sale, also known as the “minimum bid”. You will be provided with a copy of the minimum bid and fair market value amounts, as well as a notice of sale. IRS will advertise the sale to the public through various means, such as newspaper, flyer, or internet. After giving public notice, the IRS will generally wait at least 10 days before selling your property. If there are funds left over from the sale after paying the costs associated with the seizure (including any liens or judgments that have a senior position to the IRS) and your tax debt, the IRS will tell you how to get a refund of the remaining funds.
"},{"t":"How did I get here?","h":"You have a balance on your tax account. A notice was sent to you previously letting you know how much you owe, when it was due, and how to pay. Since the IRS did not hear from you, it is continuing with its collection process by issuing a levy or conducting a seizure.
"},{"t":"Contact the IRS","h":"After verifying the notice is from the IRS, call the number on the Notice of Levy or 1-800-829-1040. If it’s from the IRS, the notice of levy will have instructions on how to respond to the levy and who to contact. If the notice is not from the IRS, visit I Got a Notice From the IRS for further details. Be prepared to discuss alternative ways to pay your taxes, which may include providing financial information for the IRS to review.
In certain situations, there can be relief from levy and/or seizure. See Levy Relief for more information on the situations in which relief is available. Please note that the term “levy” also means seizure when pertaining to levy relief.
If you disagree with the IRS that you owe the debt, you need to respond to the notice of levy and tell the IRS why you think you don’t owe the debt. You may be able to raise your arguments in a Collection Due Process (CDP) or Equivalent Hearing; or request an audit reconsideration. Please note that if you disagree with the IRS Independent Office of Appeals (Appeals) decision in the Equivalent Hearing, you have no right to judicial review by the United States Tax Court. See Publication 1660, Collection Appeal Rights and Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree, for more information.
"},{"t":"Can I appeal this?","h":"If the funds or property are not yet in IRS possession, you can request an appeal through the Collection Appeal Program. In addition, if you are still within the timeframe allowed, you can request a Collection Due Process Hearing or Equivalent Hearing. See Publication 1660 for a full explanation of your appeal rights.
Appeals is separate from and independent of the IRS Collection office that initiated the collection action. You can also ask that the IRS manager review your case informally. You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number. For specifics, see Levies on the TAS website and Levy Relief on the TAS Roadmap. See Publication 594, The IRS Collection Process, and Publication 1660 for a full explanation of how to appeal a collection action.
Note: For each tax and period, the IRS is generally required to notify you before the first time it collects or intends to levy and will send you a Notice of Your Right to a Collection Due Process Hearing (CDP).
"},{"t":"Redemption rights after seizure and sale of your real estate","h":"After your real estate is seized and sold, you or anyone with interest in the property, may redeem the real estate within 180 days after the sale.
To redeem your property after sale, you must pay the successful bidder the purchase price plus interest at the rate of 20% per year, compounded daily. For more information on the process of redeeming your property, click here.
"},{"t":"If you want to pay your tax debt in a different way","h":"You need to figure out what payment options might work for your situation, and act to set up a payment plan or other way to pay off your balance and request a levy release. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take further action to collect the balance. For specifics, see Levies on the TAS website and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
"},{"t":"If the levy is creating a hardship","h":"If the levy is creating an economic hardship on you, meaning you’re unable to meet basic, reasonable living expenses, then contact the IRS at the number on the levy or notice immediately.
"},{"t":"Additional Information","h":"If the tax being levied stems from the filing of a joint return and you believe your current or former spouse should be solely responsible for an incorrect item or an underpayment of tax on the return, you may be eligible for relief as an Innocent Spouse.
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement or send a signed statement to the IRS explaining your reasons. For specific instructions, see Notice 746, Information About Your Notice, Penalty, and Interest.
"}],"updated":"March 13, 2025","links":[9245,12435,17087,12487],"back":[35567,29552,29168,17190,17090,12443,7199]},{"id":24890,"title":"Notice CP60 -We Removed Payments from Your Account – Balance Due","code":"CP 60","codeNum":"60","kind":"notice","sub":"We Credited Your Account","overview":"A payment was applied to your account.","url":"https://www.taxpayeradvocate.irs.gov/notices/cp60-we-removed-payments-from-your-account-balance-due/","secs":["proc"],"station":"A payment was removed that was erroneously applied to your account.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS reviewed your account and found that a payment was misapplied to your account. The payment was removed and as a result; you have a balance due on your tax account. This notice is being sent to let you know how much you owe, when it is due, and how to pay.
"},{"t":"Do you need to authorize a representative?","h":"Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf.
"},{"t":"If you disagree","h":"If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have proof of the payment (such as cancelled checks, etc.) ready when you call. Also be prepared to send your proof of payment to the IRS.
"},{"t":"Payment Options","h":"If you agree with the notice and are able to pay the amount you owe by the date stated on the notice. Pay online, by phone, or with a mobile device. Visit IRS.gov/payments or IRS2Go mobile app for all payment options.
If you plan to mail a payment, consider the electronic payment options first. It’s free to pay from a bank account (Direct Pay) or Electronic Federal Tax Payment System (EFTPS). If you pay by check, money order or cashier’s check, make sure it is payable to the U.S. Treasury.
If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, or contact the IRS at 800-829-8374 to set up a payment plan or discuss other ways to address your balance. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance.
Contact TAS if you are experiencing an economic hardship or need help in resolving problems.
You can reach TAS at 877-777-4778 or TTY/TTD 800-829-4059
"}],"updated":"July 14, 2026","links":[],"back":[]},{"id":24883,"title":"Notice CP62 - We Credited Your Account","code":"CP 62","codeNum":"62","kind":"notice","sub":"We Credited Your Account","overview":"A payment was applied to your account.","url":"https://www.taxpayeradvocate.irs.gov/notices/cp62-we-credited-your-account/","secs":["proc"],"station":"A payment was applied to your account. This notice is being sent to let you know what payment was applied or moved and the change(s) to your account. The payment(s) applied are listed in this notice.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"A payment was applied to your account. The transfer of that payment may result in a refund being issued, a balance due or a correction to your account to showing a zero balance.
"},{"t":"What are my next steps?","h":"Review your notice as it provides the date and amount of the payment that was applied to your account.
If your notice shows we owe you a refund, you don’t need to respond. If you haven’t already received the refund, you should receive it within 2-3 weeks.
If a payment has been credited to your account and the result is a zero balance, you don’t need to respond.
Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf.
"},{"t":"Payment Options","h":"If you agree with the notice and are able to pay the amount you owe by the date stated on the notice. Pay online, by phone, or with a mobile device. Visit IRS.gov/payments or IRS2Go mobile app for all payment options.If you plan to mail a payment, consider the electronic payment options first. It’s free to pay from a bank account (Direct Pay) or Electronic Federal Tax Payment System (EFTPS). If you pay by check, money order or cashier’s check, make sure it is payable to the U.S. Treasury.
If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, or contact the IRS at 800-829-8374 to set up a payment plan or discuss other ways to address your balance. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance.
Contact TAS if you are experiencing an economic hardship or need help in resolving problems.
You can reach TAS at 877-777-4778 or TTY/TTD 800-829-4059
"}],"updated":"July 7, 2026","links":[],"back":[]},{"id":24892,"title":"Notice CP21A – Recalculation – Balance Due","code":"CP 21A","codeNum":"21A","kind":"notice","sub":"Recalculation – Balance Due","overview":"IRS made the changes you requested to your tax return (i.e., an amended return) for the tax year on the notice you received. You now have a balance due as a result of the changes requested.","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-cp21a-recalculation-balance-due/","secs":["proc"],"station":"IRS made the changes you requested to your tax return (i.e., an amended return) for the tax year on the notice you received. You now have a balance due as a result of the changes requested.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You now have a balance due this notice is being sent to you to let you know how much you owe, when it is due, and how to pay.
"},{"t":"How did I get here?","h":"You requested changes to your tax return for the tax year on your notice. You have a balance due as a result of the changes.
"},{"t":"If you disagree","h":"If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
"},{"t":"Payment Options","h":"If you agree with the notice and are able to pay the amount you owe by the due date on the notice. Pay online, by phone, or with a mobile device. Visit IRS.gov/payments or IRS2Go mobile app for all payment options.
If you plan to mail a payment, consider the electronic payment options first. It’s free to pay from a bank account (Direct Pay) or Electronic Federal Tax Payment System (EFTPS). If you pay by check, money order or cashier’s check, make sure it is payable to the U.S. Treasury.
If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation and contact the IRS to set up a payment plan or discuss other ways to address your balance.
Taking action now to address the tax debt may prevent additional penalty and interest charges and the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS.
"}],"updated":"June 8, 2026","links":[29548],"back":[]},{"id":29359,"title":"CP 21-B","code":"CP 21B","codeNum":"21B","kind":"notice","sub":"We Made the Changes You Requested, Refund Due","overview":"We Made the Changes You Requested, Refund Due","url":"https://www.taxpayeradvocate.irs.gov/notices/cp-21b/","secs":["proc"],"station":"The IRS made the changes you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of the date on your notice as long as you don’t owe other tax or debts the IRS is required to collect.
The IRS made the changes you requested to your tax return (i.e., an amended return) for the tax year on the notice you received. You should receive your refund within 2-3 weeks of the date on your notice as long as you don’t owe other tax or debts the IRS is required to collect.
"},{"t":"How did I get here?","h":"You requested changes to your tax return for the tax year on your notice. You should receive your refund within 2-3 weeks of the date on your notice as long as you don’t owe other tax or debts the IRS is required to collect.
"},{"t":"What are my next steps?","h":"Call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
"}],"updated":"May 26, 2026","links":[17096],"back":[]},{"id":29372,"title":"CP 22a","code":"CP 22A","codeNum":"22A","kind":"notice","sub":" CP 22A - Data Processing Adjustment Notice - Balance Due ","overview":" CP 22A - Data Processing Adjustment Notice - Balance Due ","url":"https://www.taxpayeradvocate.irs.gov/notices/cp-22-a/","secs":["proc"],"station":"We made the changes you requested to your tax return for the tax year on the notice. You owe the IRS as a result of the changes. You need to send a payment or set up a payment plan.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You now have a balance due. This notice is being sent to you to let you know how much you owe, when it is due, and how to pay.
"},{"t":"How did I get here?","h":"You requested changes to your tax return for the tax year on your notice. You have a balance due as a result of the changes.
"},{"t":"If you disagree","h":"If you disagree with the balance due in the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
"},{"t":"If you agree","h":"If you agree with the balance due in the notice and are able to pay the amount you owe by the due date on the notice. Pay online, by phone, or with a mobile device. Visit IRS.gov/payments or IRS2Go mobile app for all payment options.
"},{"t":"Payment Options","h":"If you plan to mail a payment, consider the electronic payment options first. It’s free to pay from a bank account (Direct Pay) or Electronic Federal Tax Payment System (EFTPS). If you pay by check, money order or cashier’s check, make sure it is payable to the U.S. Treasury.
If you can’t pay the full amount by the due date on the notice, you need to figure out what payment options might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance.
Taking action now to address the tax debt may prevent additional penalty and interest charges and the need for the IRS to take action to collect the balance. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS.
To view the amount you owe and your payment history visit IRS.gov/account.
"}],"updated":"June 8, 2026","links":[11582],"back":[]},{"id":6895,"title":"Letter 2202 B","code":"Letter 2202B","codeNum":"2202B","kind":"notice","sub":"An Initial Contact Letter is your notification that your tax return has been selected for an audit (also…","overview":"An Initial Contact Letter is your notification that your tax return has been selected for an audit (also called an examination). Included in the letter is a listing of the specific items reported on your tax return or that you failed to include on your return that are being questioned by the IRS, with a request that you provide documentation to support the identified items. ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-2202-b/","secs":["exam"],"station":"An Initial Contact Letter is your notification that your tax return has been selected for an audit (also called an examination). Included in the letter is a listing of the specific items reported on your tax return or that you failed to include on your return that are being questioned by the IRS, with a request that you provide documentation to support the identified items. For example, Letter 2202-B is generally sent by correspondence auditors who wish to customize the Initial Contact Letter for the items on your return under examination.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Read the letter and follow the instructions. Provide the documentation requested by the due date on the letter. Organize your documents and make sure your documentation is complete and clearly readable. If any questionnaires were attached, complete them, and submit with your documentation. If you don’t respond by the due date, the items in question will be disallowed and an examination report will be sent showing the proposed tax changes.
"},{"t":"How did I get here?","h":"Most of the time, the IRS accepts tax returns as you file them. However, it selects some for an additional review or audit to determine if you accurately reported your income, expenses, and credits. If the IRS selects your return for audit, it doesn’t automatically mean something is wrong. Once the IRS completes the examination, it will either accept your return as filed or propose changes to your return. These changes may affect the amount of tax you owe (a proposed deficiency) or your refund amount.
"},{"t":"What are my next steps?","h":"Read the letter and follow the instructions. Submit the requested documentation to the address and by the due date shown in the letter. Don’t send original documents – send copies. If you fax the information, include your name and taxpayer identification number (Social Security number or individual taxpayer identification number) on each page. This will help the IRS associate the documents with your file.
If you have questions about your examination or are uncertain about what information you need to provide the IRS, call the number on your letter, write to the IRS at the address shown on the letter, or make an appointment to visit your local IRS Taxpayer Assistance Center. You may choose to obtain professional assistance (from an attorney, certified public accountant, or tax professional) or see if you qualify for free or low-cost assistance from a Low Income Taxpayer Clinic.
Once your examiner completes the initial review of the information you’ve provided, he or she will:
Your examiner will keep you informed of the actions he or she is taking.
If you have questions about how the examination is being conducted, ask your examiner or ask to speak to his or her manager. If you want professional assistance, you can seek out help from an attorney, certified public accountant, enrolled agent; or you may qualify for free or low-cost assistance from a Low Income Taxpayer Clinic.
"},{"t":"Related Content","h":"Appeals has received your case and has scheduled a meeting by phone or face-to-face conference with an Appeals Officer. These letters are issued in docketed (tax cases assigned a docket number in the U.S. Tax Court) and non-docketed cases (tax court petition has not been filed). The IRS Office of Chief Counsel may refer a docketed case to Appeals for consideration and then Appeals has exclusive authority to settle the case.
"},{"t":"How did I get here?","h":"The IRS proposed changes to your return or didn’t accept your claim for refund or credit. You don’t agree with some or all the proposed changes or with a disallowed claim for a refund or credit. Subsequently, you requested a conference with Appeals. Alternatively, you filed a petition in the U.S. Tax Court, and the IRS Office of Chief Counsel referred your docketed case to Appeals for consideration.
"},{"t":"It is your responsibility to:","h":"The letter explains the decision and informs you that the IRS has either accepted your return as filed, has made the agreed upon adjustments to your return, or has closed the review of your return because a Letter 3219, Statutory Notice of Deficiency, was issued and the 90-day period to file a petition with the United States Tax Court has expired.
If you find that it is necessary to make changes to your return after the IRS has completed its review, you may be able to file a Form 1040-X, Amended U.S. Individual Income Tax Return. If you’re requesting a refund of the tax you paid, the due date for filing that request is generally three years from the date you filed your original return or two years from the date you paid the tax, whichever is later.
"},{"t":"How did I get here?","h":"The IRS matched the information you reported on your tax return with information reported to the IRS by third parties such as employers, banks, businesses, and others. Because there was a difference between the amount shown on your return and the amount reported to the IRS, a CP 2000 Notice or CP 2501 Notice was sent to you to explain the difference. The notice directed you to inform the IRS if you agreed with the information provided by the third parties or to provide information to support your position if you disagreed. Letter 1802C informs you that the IRS reviewed your response and either accepted your response or issued a Letter 3219, Statutory Notice of Deficiency, and closed their review because the 90-day period to file a petition with the United States Tax Court expired.
"},{"t":"Read the letter carefully","h":"If the IRS adjusted your return and there is a balance due, the letter may explain your options for paying the tax due, may provide useful information about preventing differences between the amounts you report and the amounts that third parties report in the future, or may discuss your ability to file an amended return if you disagree with the adjustments the IRS made to your return.
"}],"updated":"August 27, 2024","links":[],"back":[]},{"id":14344,"title":"Notice CP2000","code":"CP 2000","codeNum":"2000","kind":"notice","sub":"Request for Verification of Unreported Income, Payments, and/or Credits.","overview":"Request for Verification of Unreported Income, Payments, and/or Credits. Letter CP2000 is sent to notify you that one or more items on your return don’t match what was reported to the IRS by third parties (e.g., employers or financial institutions).","url":"https://www.taxpayeradvocate.irs.gov/notices/cp-2000/","secs":["exam"],"station":"Notice CP 2000 is sent to notify you that one or more items on your return don’t match what was reported to the IRS by third parties (e.g., employers or financial institutions).
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The notice shows who reported the item that doesn’t match your return, the amount of the item, and explains how the item affects your tax return. Notice CP 2000 is not an IRS audit or a bill. The IRS is proposing to correct your return by adjusting the items listed in Letter CP 2000 unless you provide the IRS with information that shows why the amounts on your return are correct.
"},{"t":"How did I get here?","h":"The IRS matches the information you reported on your tax return with information reported to IRS by third parties such as employers, banks, businesses, and others. If there is a discrepancy between the amount shown on your return and the amount reported to the IRS, Notice CP 2000 is sent to notify you of the difference, identify the third party who reported the amount in question, and propose adjustments to correct your return.
"},{"t":"What are my next steps?","h":"Read the notice and follow the instructions. Notice CP 2000 will show any amounts reported to the IRS by third parties that don’t match the amounts shown on your return. Compare the items listed in the Notice CP 2000 to the amounts you reported on your tax return to determine if your return was correctly filed or if an adjustment to your return is necessary. If you believe the amount reported by the third party to the IRS is incorrect or does not belong to you, you may need to contact the third party and ask that the item reported to the IRS be corrected.
Complete the form of your Notice CP 2000 to show whether you agree or disagree with the changes the IRS is proposing in the notice. If you agree, you do not need to amend your tax return. The IRS will make the adjustments detailed in the CP 2000. If you disagree, explain why you disagree and provide any documents or information that supports your position. Make sure to submit all documents and information to the IRS by the due date to the address in the letter. Don’t send original documents send copies. If you fax the information, include your name and Social Security number or Taxpayer Identification Number on each page. This will help the IRS match your documents with your file. After the IRS reviews your response, it may accept your return as originally filed, ask you to send more information, or send you a Letter 3219, Statutory Notice of Deficiency, a legal notice that the IRS has determined a deficiency in your income tax (balance due).
"},{"t":"Additional Resources","h":""}],"updated":"June 10, 2026","links":[],"back":[]},{"id":14345,"title":"Notice CP2501","code":"CP 2501","codeNum":"2501","kind":"notice","sub":"Initial Contact to Resolve Discrepancy Between Income, Credits, and/or Deductions Claimed on Return &…","overview":"Initial Contact to Resolve Discrepancy Between Income, Credits, and/or Deductions Claimed on Return & Those Reported by Payer","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-cp-2501/","secs":["exam"],"station":"Notice CP2501 is sent to notify you that one or more items on your return don’t match what was reported to the IRS by third parties (e.g., employers or financial institutions).
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The notice shows the amount of the item and who reported the item that doesn’t match your return. Notice CP2501 is not an IRS audit. If you disagree the notice asks that you provide an explanation for the difference between the amount you reported on your return and the amount reported to the IRS by third parties.
If necessary, you should provide any documentation that supports the reason for the difference. If you agree with the information reported sign and return the form.
"},{"t":"How did I get here?","h":"The IRS matches the information you reported on your return with information reported to IRS by third parties, such as employers, banks, businesses, and others. If there is a difference between the amount shown on your return and the amount reported to the IRS, Notice CP2501 is sent to explain the difference and identify the third party that reported the amount in question.
"},{"t":"What does this mean to me?","h":"Read the notice and follow the instructions. Notice CP2501 will show any amounts reported to the IRS by third parties that don’t match the amounts shown on your return. Compare the items listed in the Notice CP2501 to the amounts you reported on your tax return to determine if your return was filed correctly or if an adjustment to your return is necessary. If you believe the amount reported by the third party to the IRS is incorrect or does not belong to you, you may need to contact the third party and ask that the item reported to the IRS be corrected.
Complete the form shown on page five of your Notice CP2501 to show whether you agree or disagree with the items listed in the letter.
If you agree, you do not need to amend your tax return. The IRS will send you a notice explaining the proposed changes and make any required adjustments to your return.
If you disagree, you should explain why you disagree and provide any documents or information that supports your position. Make sure to submit all documents and information by the due date to the address in the letter. Don’t send original documents — send copies.
If you fax the information, include your name and Social Security number or Taxpayer Identification Number on each page. This will help the IRS match your documents with your file. After the IRS reviews your response, it may accept your return as originally filed, ask you to send more information, or propose changes to your return. These changes may affect the amount of tax you owe (a proposed deficiency) or your refund amount.
"}],"updated":"June 10, 2026","links":[],"back":[]},{"id":20518,"title":"Letter 4389","code":"Letter 4389","codeNum":"4389","kind":"notice","sub":"This letter is issued to you when Appeals makes a determination on your Collection Due Process hearing…","overview":"This letter is issued to you when Appeals makes a determination on your Collection Due Process hearing request and interest abatement request.","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-4389/","secs":["appeals"],"station":"This letter is issued to you when the IRS Independent Office of Appeals (Appeals) makes a determination on your Collection Due Process hearing request and interest abatement request.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You submitted a request for an appeal called a Collection Due Process (CDP) hearing. The IRS Independent Office of Appeals (Appeals) made a determination on your appeal request.
Appeals also made a determination on your request for abatement of interest.
"},{"t":"How did I get here?","h":"You have a balance owed on your tax account. The IRS either issued a notice of intent to levy with appeal rights or filed a Notice of Federal Tax Lien (NFTL). You exercised your appeal rights and made a request for a Collection Due Process (CDP) hearing within the due date for a timely hearing.
As part of your CDP request you also requested abatement of interest.
"},{"t":"What are my next steps?","h":"If you have questions, you can contact the person shown at the top of the letter.
If you disagree with Appeals’ determination regarding the Collection Action (Lien or Levy) you can file a petition with the United States Tax Court within 30 days from the date of the Letter 4389. The time you have to file a petition with the Tax Court is set by law and can’t be extended or suspended, even for reasonable cause. The IRS or TAS can’t change the allowable time for filing a petition with the Tax Court.
If you want to dispute in court the determination regarding your interest abatement request, you must file a petition with the Tax Court within 180 days from the date of the Letter 4389. The time you have to file a petition with the Tax Court is set by law and can’t be extended or suspended, even for reasonable cause. The IRS or TAS can’t change the allowable time for filing a petition with the Tax Court.
If you choose not to petition the tax court or do not petition the tax court within the provided period of time, your case will be returned to Collection. You could review information regarding enforcement actions:
If you can’t pay the full amount, you should consider what payment options might work for your situation, and set up a payment plan or other way to pay off your balance. You could review information regarding collection alternatives and resolutions:
"},{"t":"Additional Options","h":"If you think you’ll have trouble paying your taxes or the Notice of Federal Tax Lien filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
"}],"updated":"October 16, 2024","links":[],"back":[]},{"id":17912,"title":"Initial Contact Combined With 30-Day Letter and Report","code":null,"codeNum":null,"kind":"station","sub":"This letter gives you 30 days to provide the requested information or request a conference with the IRS…","overview":"This letter gives you 30 days to provide the requested information or request a conference with the IRS Independent Office of Appeals if you disagree with the proposed changes to your tax return. ","url":"https://www.taxpayeradvocate.irs.gov/notices/initial-contact-combined-with-30-day-letter-and-report/","secs":["exam"],"station":"","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Letters 566-B is an Initial Contact Letters (ICL) notifying you that your tax return is being examined and informing you on the enclosed examination report Form 4549, Report of Income Tax Examination Changes, the potential outcome of the audit if you don’t provide information supporting the items in question. These letters give you 30 or 45 days to provide the requested information or request a conference with the IRS Independent Office of Appeals if you disagree with the proposed changes to your tax return.
"},{"t":"How did I get here?","h":"The IRS accepts most tax returns as they are filed. However, the IRS selects some tax returns for additional review or audit to determine if you reported your income, expenses, and credits accurately. If the IRS selects your return for audit (also called examination), it doesn’t automatically mean something is wrong. Once the IRS completes the examination, it may accept your return as filed or propose changes. These changes may affect the amount of tax you owe (a proposed deficiency) or your refund amount.
"},{"t":"Read the letter and follow the instructions","h":"If you agree with the IRS’s proposed changes, sign the enclosed examination report and return it to the IRS (keep a copy for your records).
Important: If you don’t agree with some or all the proposed changes, make sure you inform the IRS in writing by the due date on the letter. Your response could include sending additional documentation or an explanation to support your position. Don’t send original documents – send copies. If you fax the information, include your name and taxpayer identification number on each page. This will help the IRS associate the documents with your file. If you need more time to submit your information, call the number on the letter before the due date to ask for additional time. If you are uncertain about what information to provide, call the number on your letter, write to the IRS at the address shown on the letter, or make an appointment to visit your local IRS Taxpayer Assistance Center.
You may also request an informal conference with the examiner’s manager. To preserve your right to a conference with the IRS Independent Office of Appeals, request an Appeals conference prior to the response date in the letter.
Read the NTA’s Blog on Correspondence Audits for more information.
"}],"updated":"May 12, 2026","links":[],"back":[]},{"id":17879,"title":"Letter 4388","code":"Letter 4388","codeNum":"4388","kind":"notice","sub":"This letter is issued by the IRS Independent Office of Appeals (Appeals), requesting that you withdraw…","overview":"This letter is issued by the IRS Independent Office of Appeals (Appeals), requesting that you withdraw your request for a Collection Due Process (CDP) hearing or equivalent hearing. ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-4388/","secs":["appeals"],"station":"This letter is issued by the IRS Independent Office of Appeals (Appeals), requesting that you withdraw your request for a Collection Due Process (CDP) hearing or equivalent hearing.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Appeals is asking you to withdraw your CDP hearing or equivalent hearing request because you have reached a resolution or agreement with the Internal Revenue Service regarding the tax periods listed on the CDP hearing or equivalent hearing request or you are satisfied that you no longer need a hearing with the IRS Independent Office of Appeals. By submitting this form, you withdraw your hearing request on your notice of federal tax lien, levy, or both.
By withdrawing your CDP request, Appeals will not verify that all legal and administrative requirements were met for the periods listed on the original appeal request. You will also give up your right to go to U.S. Tax Court. When the CDP request is withdrawn, levy action is no longer suspended and the Collection Statute Expiration Date (CSED) is no longer suspended.
By withdrawing your CDP hearing or equivalent hearing request, you give up your right to a CDP hearing or equivalent hearing, Appeals will not make a decision on your hearing request, and will not issue a determination or decision letter.
By withdrawing your CDP hearing or equivalent hearing, you do not give up any other appeal rights that you are entitled to, such as an appeal under the IRS Publication 1660, Collection Appeal Rights. (CAP).
"},{"t":"How did I get here?","h":"You owe tax and did not pay the liability after the IRS made several attempts to collect it. The IRS has either issued you a notice of intent to levy with appeal rights or filed a Notice of Federal Tax Lien (NFTL).
You have exercised your appeal rights and either made a timely request for Collection Due Process CDP or made a request for a CDP hearing after the due date for a timely hearing and you were entitled to an equivalent hearing within the one-year period with the Independent Office of Appeals (Appeals). You reached a resolution, or are otherwise satisfied so you no longer need a hearing with the Appeals.
"},{"t":"What are my next steps?","h":"If you have questions, you can contact the person shown at the top of the letter.
If you agreed to a collection alternative, such as an installment agreement or offer in compromise, you’ll need to make payments based on your agreement with the IRS. You’ll also need to stay current in filing and paying your taxes during the time of the agreement and, if you enter into an offer in compromise, for five years after the IRS accepts your offer.
When your case is returned to Collection, you may want to review information regarding enforcement actions:
You can also review information regarding collection alternatives and temporary relief from collection, if applicable:
"},{"t":"Additional Options","h":"If you think you’ll have trouble paying your taxes or the Notice of Federal Tax Lien filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
"}],"updated":"October 16, 2024","links":[11582,7493,12483],"back":[]},{"id":2048,"title":"Letter 4383","code":"Letter 4383","codeNum":"4383","kind":"notice","sub":"This letter is issued by the Appeals Office of the IRS acknowledging they received your withdrawal request…","overview":"This letter is issued by the Appeals Office of the IRS acknowledging they received your withdrawal request for a Collection Due Process (CDP) or Equivalent Hearing (EH).\r\n","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-4383/","secs":["appeals"],"station":"This letter is issued by the IRS Independent Office of Appeals (Appeals) acknowledging they received your withdrawal request for a collection due process (CDP) or equivalent hearing (EH).
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Appeals has received your CDP or EH withdrawal request. Generally, a CDP or EH is withdrawn when you have reached a resolution or agreement with the IRS or you are satisfied that you no longer need a hearing with Appeals.
By withdrawing a CDP request, Appeals will not verify that all legal and administrative requirements were met for the periods listed on the original appeal request. You will also give up your right to go to the U.S. Tax Court. When the CDP is withdrawn, action and the Collection Statute Expiration Date (CSED) are no longer suspended.
The IRS will not make a decision or determination on your hearing request; however, you are not giving up any other appeal rights you may be entitled to, such as an appeal under the Collection Appeals Program (CAP).
"},{"t":"How did I get here?","h":"You have a balance owed on your tax account. The IRS has either issued you a notice of intent to levy with appeal rights or filed an NFTL. You have exercised your appeal rights and either made a timely request for a CDP hearing or made a request for a CDP hearing after the due date for a timely hearing and you were entitled to an EH.
"},{"t":"What are my next steps?","h":"If you have questions, you can contact the IRS at the number in the upper right corner of the letter.
If you agreed to a collection alternative such as an installment agreement or offer in compromise, you’ll need to make payments based on your agreement with the IRS. You’ll also need to stay current in filing and paying your taxes during the time of the agreement, and for five years after the IRS accepts your offer.
When your case is returned to Collection, you may want to review information regarding enforcement actions:
You can also review information regarding collection alternatives or temporary relief from collection actions, if applicable:
"},{"t":"Additional Options","h":"If you think you’ll have trouble paying your taxes or will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
"}],"updated":"October 16, 2024","links":[],"back":[]},{"id":17876,"title":"Case Closed","code":null,"codeNum":null,"kind":"station","sub":"Taxpayer receives a letter or notice from the IRS and either chooses to respond to the letter or notice by…","overview":"Taxpayer receives a letter or notice from the IRS and either chooses to respond to the letter or notice by filling a missing tax return, paying their balance in full (tax plus any penalties and interest due), or pursuing a payment option","url":"https://www.taxpayeradvocate.irs.gov/notices/case-closed/","secs":["coll"],"station":"A taxpayer’s case is closed when they file missing returns, pay all taxes owed, have agreed to a payment arrangement, or are placed into a non-collectible status because they are currently unable to pay due to financial hardship.
","ovHead":"Overview","stepsHead":"I need more help","steps":[{"t":"What does this mean to me?","h":"Your collection case has been closed, because the IRS records show you:
You had missing returns that were filed, had taxes owed that were paid or are being paid by a payment arrangement, or your account was recently placed into a non-collectible status due to financial hardship.
"},{"t":"What are my next steps?","h":"If you have any questions about your account, please call the IRS at
If you think you’ll have trouble paying your taxes, it’s helpful to know what your options are to address your tax debt.
"}],"updated":"October 23, 2024","links":[],"back":[]},{"id":17803,"title":"Taxpayer Requests Refund","code":null,"codeNum":null,"kind":"station","sub":"Taxpayer pays balance in full on their tax account as requested by the IRS per letters or notices received.","overview":"Taxpayer pays balance in full on their tax account as requested by the IRS per letters or notices received. Taxpayer requests refund or abatement for interest, penalties, overpaid tax and/or additional tax.\r\n","url":"https://www.taxpayeradvocate.irs.gov/notices/taxpayer-requests-refund/","secs":["coll"],"station":"Taxpayer pays balance in full on their tax account as requested by the IRS per letters or notices received. Taxpayer requests refund or abatement for interest, penalties, overpaid tax and/or additional tax.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You have requested the IRS to refund or abate interest, penalties, overpaid tax and/or additional tax and they have accepted your request or have not. If the IRS has accepted your request, your tax account will be adjusted accordingly and a refund will be issued, if applicable. If the IRS has not accepted your request, then you have the right to either go to the IRS Independent Office of Appeals or request a review of your denial in the U.S. Tax Court. Make sure to review your notice or letter closely to determine your options, steps to complete, and when your response is timely required.
"},{"t":"How did I get here?","h":"You reviewed your notice or letter showing you have a balance due and you believed there was an error. You requested the IRS refund or abate the interest, penalties, overpaid tax and/or additional tax which you believe were incorrect. For more information, see Taxpayers have the right to pay no more than what they owe on IRS.gov.
You also may have paid the balance on the notice in full that was sent to you. You believe you have overpaid your taxes and filed a claim for refund asking for the money back per Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, Form 843, Claim for Refund and Request for Abatement; or you sent a signed statement to the IRS explaining why you believe you should receive a refund or abatement of interest, penalties, over paid tax and/or additional tax.
"},{"t":"What are my next steps?","h":"Review your notice or letter closely to find out if the IRS agreed with your request to refund or abate interest, penalties, overpaid tax and or additional tax.
If the IRS has accepted your request, your tax account will be adjusted accordingly, and a refund will be issued, if applicable. Also, review your notice or letter to see if there is a specific website link to visit for additional information. This is usually located at the end of the notice or letter.
If the IRS has not accepted your request, then you have the right to either go to the IRS Independent Office of Appeals or request a review of your denial in U.S. Tax Court. Closely review your notice or letter to clearly understand your options, steps to complete and when your response is required, to ensure that it is received timely.
"},{"t":"Additional Information","h":"If you think you’ll have trouble paying your taxes, it’s helpful to know what your options are to address your tax debt.
IRS.gov has resources for understanding your notice or letter.
Browse common tax issues and situations at Get Help on the TAS website.
Tax News Topics
The IRS needs more information before it can process your return.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS received your individual income tax return but more information is needed to process the return accurately.
A reply is needed within 20 days from the date of this letter. If the IRS doesn’t receive a response from you, an adjustment will be made on your account that may increase the tax liability that you will owe or reduce the amount of your refund.
"},{"t":"How did I get here?","h":"You submitted your income tax return that was not able to be processed. A letter is being sent to you because more information is needed to complete the processing of your individual income tax return. This information can include:
A reply is needed within 20 days from the date of the 12C letter. If the IRS doesn’t receive a response from you, an adjustment will be made on your account that may increase the tax liability that you will owe or reduce the amount of your refund.
"},{"t":"Verify the return address on the notice","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not from another agency, and not some type of a scam to obtain personal information from you.
Read the letter carefully and respond timely. If you need additional information, contact the IRS at the toll-free number listed on the top right corner of the letter.
"},{"t":"Respond to the letter","h":"Respond to the letter, even if you disagree with the information in the letter. If you disagree, send the IRS a letter explaining what information you think is in error. Provide the information requested in the letter.
Enclose only the information requested and any forms, schedules or other information required to support your entries and a copy of this letter. Don’t send a copy of your return unless the IRS asks you to do so. Do not file a Form 1040-X, Amended U.S. Individual Income Tax Return. After the IRS receives the requested information, they’ll use it to process your original tax return.
"},{"t":"You may have a refund, adjustment or have a balance due","h":"If the information or documents you provide requires the IRS to adjust your return, the IRS will correct your return to include the additional information, forms, and/or schedules. They may decrease or increase your tax owed or increase or decrease your credits.
If you’re entitled to a refund, the IRS will send it about six to eight weeks from the time they receive your response.
If the adjustment to your account results in a balance due, pay the amount you owe by the due date on the letter. If you are not able to pay the full amount by the due date, pay as much as you can to limit penalties and interest. Visit Paying Your Taxes to consider online payment options. If you need additional assistance, call the IRS at the toll-free number on the top right corner of your letter.
If you choose, you may be represented by an attorney, certified public accountant, or a person enrolled to practice before the IRS. Also, you may be represented by a member of your immediate family. If you want your representative to contact us or appear without you and to receive and inspect confidential material, you must file a properly completed Form 2848 (no earlier than 10/2011 revision), Power of Attorney and Declaration of Representative. You may also authorize an individual to receive or inspect confidential material but not represent you before the IRS, by filing a Form 8821, Tax Information Authorization. These forms are available at your local IRS office, by calling 1-800-829-3676, or from www.IRS.gov.
"}],"updated":"July 14, 2026","links":[],"back":[]},{"id":3034,"title":"Letter 12C","code":"Letter 12C","codeNum":"12C","kind":"notice","sub":"The Internal Revenue Service (IRS) needs additional information from you to process your income tax return.","overview":"The Internal Revenue Service (IRS) needs additional information from you to process your income tax return. ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-12-c/","secs":["proc"],"station":"The IRS needs more information before it can process your return accurately.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS received your individual income tax return but more information is needed to process the return accurately.
"},{"t":"How did I get here?","h":"You submitted your income tax return that the IRS was not able to be processed. A letter is being sent to you because more information is needed to complete the processing of your individual income tax return. This information can include:
The first thing to do is to check the return address to be sure it’s from the IRS and not from another agency, and not some type of a scam to obtain personal information from you.
Read the letter carefully and respond timely. If you need additional information, contact the IRS at the toll-free number listed on the top right corner of the letter.
"},{"t":"Respond to the letter","h":"Respond to the letter, even if you disagree with the information in the letter. If you disagree, send the IRS a letter explaining what information you think is in error. Provide the information requested in the letter.
Enclose only the information requested and any forms, schedules or other information required to support your entries and a copy of this letter. Don’t send a copy of your return unless the IRS asks you to do so. Do not file a Form 1040-X, Amended U.S. Individual Income Tax Return. After the IRS receives the requested information, they’ll use it to process your original tax return.
"},{"t":"You may have a refund, adjustment or have a balance due","h":"If you’re entitled to a refund, the IRS will send it about six to eight weeks from the time they receive your response.
If the adjustment to your account results in a balance due, pay the amount you owe by the due date on the letter. If you are not able to pay the full amount by the due date, pay as much as you can to limit penalties and interest. Visit Paying Your Taxes to consider online payment options. If you need additional assistance, call the IRS at the toll-free number on the top right corner of your letter.
If you choose, you may be represented by an attorney, certified public accountant, or a person enrolled to practice before the IRS. Also, you may be represented by a member of your immediate family. If you want your representative to contact us or appear without you and to receive and inspect confidential material, you must file a properly completed Form 2848 (no earlier than 10/2011 revision), Power of Attorney and Declaration of Representative. You may also authorize an individual to receive or inspect confidential material but not represent you before the IRS, by filing a Form 8821, Tax Information Authorization. These forms are available at your local IRS office, by calling 1-800-829-3676, or from www.IRS.gov.
"}],"updated":"July 7, 2026","links":[11052],"back":[]},{"id":13000,"title":"Notice CP501","code":"CP 501","codeNum":"501","kind":"notice","sub":"1st Notice -- Balance Due","overview":"Taxpayer receives a notice or letter from the IRS and either chooses to respond to the notice or letter by paying their tax balance in full and/or filing missing tax returns; or pursuing a payment option; or the taxpayer chooses not to respond.\r\n","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-cp501/","secs":["coll"],"station":"Overview
The Notice CP501 (also referred to as the 1st Notice) is mailed to you because there is a balance due (money you owe the IRS) on one of your tax accounts.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and act to set up a payment plan or discuss other ways to pay off your balance.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS.
If you choose not to respond to the Notice CP501, the IRS may send further taxpayer collection notices to you requesting payment for the tax balance owing. The IRS may also file a Notice of Federal Tax Lien or issue a levy.
For specifics on your notice, visit Understanding your IRS Notice or Letter.
"},{"t":"How did I get here?","h":"You have a balance due on your tax account. This notice is being sent to you to let you know how much you owe, when it is due, and how to pay.
"},{"t":"Is it from the IRS?","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, you should read the notice carefully. It explains how much you owe, when your payment is due, and your payment options. The notice will have instructions on how to respond to the notice received and who to contact.
If it’s from another agency, such as a state tax department, you’ll need to call that office for an explanation.
"},{"t":"If you disagree","h":"If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.
"}],"updated":"September 11, 2024","links":[],"back":[]},{"id":17190,"title":"Notice CP503","code":"CP 503","codeNum":"503","kind":"notice","sub":"2nd Notice -- Balance Due","overview":"The Notice CP503 (also referred to as the 2nd Notice) is mailed to you because the IRS still has not heard from you and you still have an unpaid balance on one of your tax accounts. \r\n","url":"https://www.taxpayeradvocate.irs.gov/notices/cp-503/","secs":["coll"],"station":"Overview
Notice CP503 (also referred to as the 2nd Notice) is mailed to you because the IRS still has not heard from you and you still have an unpaid balance on one of your tax accounts.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"This notice informs you that there is a balance due and tells you how much you owe, when it’s due, and how to pay.
If you are able to full pay, see Paying Your Taxes on IRS.gov.
If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and act to set up a payment plan or discuss other ways to pay off your balance. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS.
If you choose not to respond to the Notice CP503, the IRS may send further taxpayer collection notices to you requesting payment for the tax balance owing. The IRS may also file a Notice of Federal Tax Lien or issue a levy.
For specifics on your notice, visit Understanding your IRS Notice of Letter.
"},{"t":"How did I get here?","h":"The IRS has not heard from you and you still have an unpaid balance on one of your tax accounts. The Notice CP503 is being sent to you to let you know how much you still owe including additional penalties and interest, when it is due, and how to pay.
"},{"t":"Is it from the IRS?","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, you should read the notice carefully. It explains how much you owe, when your payment is due, and your payment options. The notice will have instructions on how to respond to the notice received and who to contact.
If it’s from another agency, such as a state tax department, you’ll need to call that office for an explanation.
"},{"t":"If you disagree","h":"If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.
"}],"updated":"September 11, 2024","links":[6624,24273],"back":[]},{"id":17191,"title":"Notice CP504","code":"CP 504","codeNum":"504","kind":"notice","sub":"Final Notice -- Balance Due","overview":"The Notice CP504 (also referred to as the Final Notice) is mailed to you because the IRS has not received payment of your unpaid balance\r\n","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-cp504/","secs":["coll"],"station":"Overview
The Notice CP504 (also referred to as the Final Notice) is mailed to you because the IRS has not received payment of your unpaid balance.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The Notice CP504 (also referred to as the Final Notice) is mailed to you because the IRS has not received payment of your unpaid balance and tells you how much you owe, including additional penalties and interest, when it’s due, and how to pay before further collection action takes place.
This notice is your Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). If the IRS does not receive the amount due within 30 days from the date of this notice, the IRS can levy your state tax refund. IRS may also serve a Disqualified Employment Tax Levy or a Federal Contractor Levy, as explained in the enclosed Publication 594, The IRS Collection Process. In most other situations, before the IRS issues a levy on your property or rights to property, IRS will send you a notice that gives you the opportunity to request a Collection Due Process (CDP) hearing, unless you have already received one.
The Notice CP504 provides various options on how you can pay the balance due (e.g., via electronic payment options on Pay Your Taxes on IRS.gov or via check or money order payable to the United States Treasury).
If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and act to set up a payment plan or discuss other ways to pay off your balance. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS.
If you choose not to respond to the Notice CP504, the IRS may send you a collection notice requiring payment with your right to request a Collection Due Process hearing (e.g., your appeal rights via a Notice of Intent to Levy and Your Notice of a Right to a Hearing), before taking further action to collect the balance due. This further collection action could include the IRS levying or seizing your wages and other income, bank accounts, business assets, personal assets (including your car and home), retirement accounts (including the Thrift Savings Plan), Alaska Permanent Fund Dividends, and Social Security benefits up to the amount the taxpayer owes.
If you have not paid the debt already, a federal tax lien has arisen as a claim against all your property. If you don’t pay the amount due immediately or make payment arrangements, the IRS can file a Notice of Federal Tax Lien (NFTL) publicly establishing their priority with your creditors or the IRS may levy (subject to any applicable Collection Due Process rights). If the IRS files the NFTL, it may be difficult to sell or borrow against your property.
This notice also explains the possible denial or revocation of your United States passport. Visit Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
For specifics on your particular notice, visit Understanding your IRS Notice or Letter.
"},{"t":"How did I get here?","h":"You have a balance due on your tax account, and you have not paid it. The Notice CP504 (also referred to as the Final Notice) is being sent to you to let you know how much you owe, including additional penalties and interest, when it is due, and how to pay it before further collection actions take place.
"},{"t":"Is it from the IRS?","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond to the notice received and who to contact. If the notice is not from the IRS, visit I Got a Notice From the IRS for further details.
Next, you should read the notice carefully. It explains how much you owe with additional penalties and interest when your payment is due, and your payment options, including steps to take before further collection actions take place.
"},{"t":"If you disagree","h":"If you disagree with the notice, call the IRS at the toll-free number located towards the top of the second page of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
If you don’t agree with the intent to levy, you have the right to request an appeal under the Collection Appeals Program (CAP) before collection action takes place. If you want to file an appeal, call 800-829-0922 or send the IRS a Form 9423, Collection Appeals Request, to the address at the top of the notice. Call if you have any questions. For more information about your appeal rights, see Publication 1660, Collection Appeal Rights, enclosed with the notice.
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.
"},{"t":"If you can’t pay the full amount","h":"If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance.
"},{"t":"Additional Resources","h":"If the IRS is proposing to adjust the amount of tax you owe, you will typically be sent a statutory notice of deficiency informing you of the proposed change resulting in a balance due. Letter 3219 is sent to taxpayers whose IRS audit was conducted by mail, while Letter 531 is issued to taxpayers whose audits were conducted in person. Because this notice provides you with the right to challenge the proposed adjustment in the Tax Court without first paying the proposed adjustment, the statutory notice of deficiency is often considered “your ticket to the Tax Court.”
The IRS is required to send a statutory notice of deficiency to a taxpayer’s last known address by certified mail. The last known address is generally the address that appears on your most recently filed and properly processed tax return unless the IRS is given clear and concise notification of a different address.
"},{"t":"How did I get here?","h":"While processing your tax return the IRS conducted a review of the wages, withholding, and credits claimed and were unable to verify the amounts you reported. Therefore, a proposal to disallow your wages, withholding, or credits and adjust your account, possibly resulting in a reduced refund amount or a balance due.
You received a Letter 3219 because the IRS completed the examination of your tax return and proposed changes to the amount of tax you owe. You have either not responded or have not provided a signed agreement consenting to these changes. Without your consent, the IRS cannot assess the proposed deficiency without first providing you an opportunity to challenge these adjustments by filing a petition with the Tax Court.
"},{"t":"Review the Complete Audit Report","h":"You should review the complete audit report enclosed with your letter. You should determine if you agree with the proposed changes or wish to file a petition with the Tax Court to dispute the adjustments made by the IRS. If you agree, sign and return Form 5564, Notice of Deficiency-Waiver, which was provided with the Letter 3219, Notice of Deficiency.
"},{"t":"If you do not agree","h":"If you do not agree with the adjustments and intend to file a petition, you should review the information provided in your letter, along with the information and instructions available on the United States Tax Court website. The necessary forms can be found on this website, along with a Petition Kit. There is a fee for the filing of a petition; however, you may file an Application for Waiver with the Tax Court. To petition the Tax Court, you must send your petition to the United States Tax Court (not the IRS) within the 90-day (or 150-day) period shown on your notice. You are encouraged to electronically file your petition, and it must be filed no later than 11:59 p.m. Eastern Time on the last date to file. Petitions received after this time may be untimely and your case might be dismissed. This is the time period prescribed by law and cannot be extended by the IRS. If the 90th day (or 150th day) is a Saturday, a Sunday, or a legal holiday in the District of Columbia, your petition will still be timely if filed on the next business day which is not a Saturday, Sunday, or legal holiday.
If you miss the deadline and you have additional information that could change the tax liability assessed, you may request an audit reconsideration, Publication 3598 has additional information on this process.
"},{"t":"Respond to the Letter","h":"You may be able to resolve the issue(s) in the notice of deficiency without going to court by responding to the letter, even if you disagree with the information in the letter. If you disagree, send the IRS a letter explaining what information you think is in error. Keep in mind that trying to resolve the issue(s) with the IRS does not extend the time for you to file a petition with the Tax Court.
Provide documents to support why you don’t agree. If the adjustment to your account results in a balance due, pay the amount you owe by the due date on the bill you receive from the IRS. If you can’t pay the full amount due, pay as much as you can to limit penalties and interest, and visit Paying Your Taxes to consider online payment options.
If you need additional assistance, call the IRS at the toll-free number on the top right corner of your notice.
"}],"updated":"May 12, 2026","links":[],"back":[]},{"id":17096,"title":"Bureau of the Fiscal Service (BFS) Offsets for Non-Tax Debts","code":null,"codeNum":null,"kind":"station","sub":"Your tax return may show that you’re due a refund from the Internal Revenue Service (IRS).","overview":"Your tax return may show that you’re due a refund from the Internal Revenue Service (IRS). However, if you owe a federal tax debt from a prior tax year, or debt to another federal agency, or certain debts under state law, the IRS is allowed to forward your refund to pay that debt. And depending on the type of debt, in many situations the IRS is legally required to forward your refund to pay the debt. ","url":"https://www.taxpayeradvocate.irs.gov/notices/bureau-of-the-fiscal-service-bfs-offsets-for-non-tax-debts/","secs":["proc"],"station":"Your tax return may show that you’re due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, or debt to another federal agency, or certain debts under state law, the IRS is allowed to forward your refund to pay that debt. Depending on the type of debt, in many situations the IRS is legally required to forward your refund to pay the debt. This is referred to as an offset. The Bureau of the Fiscal Service (BFS), which is part of the Treasury Department, initiates refund offsets to outstanding federal agency debts or child support, state debt or unemployment compensation debts.
These offsets are referred to as Treasury Offset Program (TOP) offsets.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You (or your spouse, if filing a joint return) have one or more outstanding debts, which could include:
Your income tax refund has been sent to the agency (thru BFS) to be applied to the debt.
"},{"t":"How did I get here?","h":"Because a TOP offset has occurred, you received a notice from BFS stating your refund was used to pay a non-tax debt.
"},{"t":"What are my next steps?","h":"If you believe there is an error and you don’t owe the debt applied or if you have questions, contact the agency listed on your notice that received your refund or call the TOP Interactive Voice Response (IVR) System at 800-304-3107, contact information for the agency that received your refund will be provided. Hearing impaired taxpayers may use the Federal Relay Service by dialing 800-877-8339 to reach a Communication Assistant (CA) who will dial the toll-free number for you.
If you filed a joint tax return, you may be entitled to part, or all the refund offset if you are not responsible for the debt because the debt belongs solely to your spouse. If you believe you are entitled to a portion or all the refund amount offset, file Form 8379, Injured Spouse Allocation.
If your tax refund was offset to pay a joint federal tax debt and you believe your spouse or former spouse should be held responsible for all or part of the balance due, you should request relief from the liability. To request relief, file Form 8857, Request for Innocent Spouse Relief.
"}],"updated":"July 7, 2026","links":[29181],"back":[29359]},{"id":17093,"title":"Collection Sorting Station -- IRS Categorizes Taxpayer's Case","code":null,"codeNum":null,"kind":"station","sub":"Collection Action - Litigation Track","overview":"•\tLien Enforcement \r\n•\tGovernment Files Suit in Court\r\n•\tReduce Assessment to Judgement\r\n•\tForeclosure of Tax Lien\r\n•\tAction to Enforce Levy\r\n","url":"https://www.taxpayeradvocate.irs.gov/notices/collection-sorting-station-irs-categorizes-taxpayers-case/","secs":["coll"],"station":"Overview
When you as a taxpayer don’t resolve your tax liability after receiving IRS letters or phone calls, the IRS categorizes the case and routes it to one of the following areas:
You may receive various notices or letters from the IRS requesting payment of the tax balance due and/or the filing of missing tax returns.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"If your case is assigned to the Automated Collection System (ACS)","h":"The Queue is an electronic holding area for taxpayer cases awaiting assignment. The IRS computer system may generate systemic letters and take systemic actions while the case is awaiting assignment.
You should continue to read and respond to any IRS notice or letter and consider payment options while your case is in the queue.
"},{"t":"If your case is Shelved","h":"Shelved cases are those not actively being worked by IRS employees for various reasons. The IRS computer system may generate systemic letters and take systemic actions while a case is in shelved status.
You should continue to read and respond to any notice or letter you receive and keep your address current with the IRS.
"},{"t":"How did I get here?","h":"You have a balance due on your tax account and/or you have one or more delinquent tax return, so your case is being assigned to a Collection area.
It is important that you read each letter or notice. You may be able to request a short-term or long-term payment plan. If you are unable to pay your liability in full within the time frame for a payment plan, you may qualify for a partial payment installment agreement. You can also call the IRS and an employee can assist you with other options, such as an OIC and CNC status.
"},{"t":"What are my next steps?","h":"When you are contacted by the IRS about a balance due or missing returns, respond as soon as you can to prevent unwanted collection actions, such as a levy on bank accounts or wages.
If the notice or letter is it’s from the IRS, it will have instructions on how to respond and will provide a website address for you to visit for additional information. Visit I Got a Notice From the IRS for further details including what to do if the notice is not from the IRS.
If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
If you can’t pay the full amount by the date on your notice, review the payment options that might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance. Make sure you:
Being proactive in addressing the tax debt may help reduce additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. See Notice 746, Information About Your Notice, Penalty and Interest.
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reasons why.
Depending on the amount you owe, you may receive a notice explaining the denial or revocation of your United States passport. Visit Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
You may wish to check your tax withholding to make sure you have enough taken from your paycheck each pay period or that you have made an accurate estimated tax payment to help avoid a balance due at the end of the year. You may use the IRS withholding calculator to help determine whether to adjust your federal income tax withholding. If you decide to change your withholding the withholding calculator, can help you determine if you need to adjust your withholding and submit a new, pre-filled Form W-4, Employee’s Withholding Allowance Certificate, to submit to your employer.
You have a balance on your tax account. If you disagree with an IRS employee’s decision regarding a collection of the action, you may request a conference with the Collection manager. If you do not resolve your disagreement with the Collection manager, you can request consideration by the IRS Independent Office of Appeals (Appeals) through the Collection Appeals Program (CAP)preferably via Form 9423, Collection Appeal Request if you have been contacted by a Revenue Officer or verbally or in writing if your only contact with the IRS has been by notice or telephone.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"Instances in which you can pursue the Collection Appeals Program (CAP) include, but are not limited to:","h":"CAP generally results in a quicker Appeals’ decision than a Collection Due Process (CDP) or Equivalent Hearing (EH), and is available for a broader range of collection actions. However, you cannot go to court if you disagree with the CAP decision. You may not challenge the existence or amount of your tax liability under CAP. Under CAP, Appeals does not consider alternatives to the issue under appeal, but solely determines the appropriateness of the issue under appeal.
"},{"t":"What does this mean to me?","h":"The IRS has taken an action or has warned you that action will be taken, and you have been advised, verbally or in writing, that you are entitled to request an appeal using CAP.
See Publication 594 and Publication 1660 for additional information on CAP.
For specifics on your particular notice, visit Understanding your IRS Notice or Letter.
"},{"t":"How did I get here?","h":"You disagreed with an IRS employee’s decision regarding a lien, installment agreement, levy, seizure or other collection action.
"},{"t":"What are my next steps?","h":"If you disagree with the IRS employee’s decision concerning lien or levy, or proposed lien or levy actions, you can call the IRS at the telephone number on your notice or the number provided by the employee. Be prepared to explain which action(s) you disagree with, why you disagree, and your proposed solution. If you cannot reach an agreement, advise the employee you would like to appeal. The employee must refer you to their manager. If the manager is not available to speak immediately, they should return your call within 24 hours.
If you request an appeal after the IRS makes a seizure, you must appeal to the Collection manager within 10 business days after the Notice of Seizure is provided to you or left at your home or business.
If the manager sustains the employee’s decision, you can submit a request for Appeals consideration verbally, in writing, or via Form 9423 to the IRS employee within three business days of meeting with the manager. If you have been in contact with a Revenue Officer use Form 9423 for CAP appeal requests.
If possible, advise the employee or manager that you will be filing a CAP appeal within two (2) days of the manager’s conference. Otherwise collection action may resume.
If you request a conference and are not contacted by a manager or his/her designee within two (2) business days of making the request, you can contact Collection again or submit Form 9423. If you submit Form 9423, note the date of your request for a conference in Block 15 and indicate that you were not contacted by a manager. The Form 9423 should be received or postmarked within four (4) business days of your request for a conference as collection action may resume.
If you disagree with the IRS employee’s decision concerning the rejection or termination of an installment agreement, you will have 30 days from the date of the notice to appeal. You can contact the employee’s manager to request a conference, but a manager conference is NOT required for appeals involving installment agreements; however, it is encouraged whenever possible. If the manager sustains the employee’s decision, you can submit a request for Appeals consideration in writing, via Form 9423. Your written request must be postmarked within 30 days from the date of the notice to be considered.
If you disagree with the proposed modification or modification of your installment agreement, please follow the directions under the section of your notice entitled, “How do you appeal the termination of an installment agreement?”
You may represent yourself or be represented by an attorney, certified public accountant, or a person enrolled to practice before the IRS. Also, you may be represented by a member of your immediate family, or in the case of a business, by a full-time employees, general partners, or bona fide officers. If you want your representative to contact the IRS or appear without you and to receive and inspect confidential information, you must file a properly completed Form 2848 (no earlier than 10/2011 revision), Power of Attorney and Declaration of Representative.
Under CAP, Appeals does not consider alternatives to the issue under appeal, nor will it consider the existence or amount of your tax liability, but solely determines the appropriateness of the issue under appeal. Appeals’ administrative decisions are final and there is no right to judicial review in court if you disagree with the decision. If your issue is not resolved through CAP you can explore “I Need Help Resolving My Balance Due” on the TAS website.
Never forward your request for an Appeals conference directly to Appeals. It must be submitted to the office that took the action you are appealing.
"}],"updated":"April 29, 2026","links":[6624,11582,12382,12217,12445,12443],"back":[12444,24273,17090,12443,11586,11582]},{"id":17083,"title":"Collection Station - Litigation Track","code":null,"codeNum":null,"kind":"station","sub":"Collection Action - Litigation Track","overview":"•\tLien Enforcement \r\n•\tGovernment Files Suit in Court\r\n•\tReduce Assessment to Judgement\r\n•\tForeclosure of Tax Lien\r\n•\tAction to Enforce Levy\r\n","url":"https://www.taxpayeradvocate.irs.gov/notices/collection-station-litigation-track/","secs":["lit"],"station":"Overview
The IRS has requested payment for your tax balance and/or your missing tax returns, but your case has not been resolved and the IRS has continued with its collection process. In certain circumstances, the IRS may have initiated a civil suit against you or a third party for resolution. When the Department of Justice is given authorization to initiate litigation, it assumes jurisdiction over collection actions including settlement agreements until jurisdiction for collection is returned to the IRS. This could include:
The IRS has referred your case to the Department of Justice (DOJ). DOJ now has jurisdiction over your case.
"},{"t":"Lien Enforcement","h":"A federal tax lien (aka silent lien) arises when the IRS assesses a tax liability, sends the taxpayer notice and demand for payment, and the taxpayer does not fully pay the debt within ten days of the notice and demand.
The silent federal tax lien is effective as of the date of assessment and attaches to all the taxpayer’s property and rights to property, whether real or personal, including those acquired by the taxpayer after that date. This lien continues against the taxpayer’s property until the liability either has been fully paid or the time the IRS can legally collect (statute of limitations) has expired.
IRS may record a Notice of Federal Tax Lien (NFTL) to enforce the ‘silent lien’. Recording of the NFTL becomes public record.
IRS may enforce recorded the lien by filing a civil suit against the taxpayer for the unpaid federal tax liabilities. There are a variety of lien enforcement suits available to protect the government’s interest.
"},{"t":"Government Files Suit In Court","h":"To bring a suit, the IRS must refer a case to the Department of Justice (DOJ) and request the suit be filed. The IRS considers several factors when determining whether to initiate suit, including:
Once the DOJ receives the IRS referral, it can initiate a suit by filing a complaint in the appropriate district court.
In addition to suits to enforce a lien, the DOJ may file other types of suits such as a suit requesting the appointment of a court ordered receiver, or a suit requesting an injunction.
"},{"t":"Reduce Assessment to Judgement","h":"IRS refers a case to the Department of Justice to initiate a civil suit to reduce liabilities or assessments to judgement. A suit to reduce an assessment to judgement is one of the more common types of suits filed on behalf of the IRS. It is often paired with a suit to foreclose a tax lien.
This extends the time that the IRS can collect from a taxpayer’s assets beyond the normal collection period.
"},{"t":"Foreclosure of Tax Lien","h":"Once the Department of Justice brings a lien enforcement suit, the court may foreclose the lien on property in which the taxpayer has an interest to convert it to cash and to apply the proceeds to the taxpayer’s liability.
A suit to foreclose a lien is commonly filed when the IRS would like the court to resolve the issues regarding ownership of an asset. In these cases, a suit is a better alternative for the IRS than an administrative seizure. The court will sell the property with a clear title to the new buyer.
"},{"t":"Action to Enforce Levy","h":"IRS refers a case to the Department of Justice to bring suit against a person who was served a levy and did not surrender the property to the IRS that was listed in the levy. Any person failing or refusing to surrender property subject to levy can be held personally liable for the value of the property in which the levy attached.
Additionally, if failure or refusal to surrender the property was not due to reasonable cause, the person can receive a penalty of 50% of the amount value of the property, plus penalties and interest. A suit to enforce a levy is generally brought against a third party, not against the taxpayer (e.g., an employer fails to honor a levy served to reach a taxpayer’s wages).
"},{"t":"How did I get here?","h":"The IRS has requested payment for your tax balance and/or missing tax returns, but your case has not been resolved and the IRS has filed a suit to resolve your case.
"},{"t":"What are my next steps?","h":"If you receive correspondence, summons, or notice of litigation, don’t ignore notices from the IRS, DOJ, or court. Even if you can’t pay the taxes you owe, responding to a notice before the due date could prevent more problems. Be sure to keep your address up to date with the IRS so you receive all notices and letters.
You can hire an attorney, certified public accountant (CPA), or enrolled agent to help you if you wish. If your income is below a certain level, you may qualify for Low Income Taxpayer Clinic (LITC) representation.
"}],"updated":"September 4, 2024","links":[],"back":[]},{"id":17079,"title":"Tax Software","code":null,"codeNum":null,"kind":"station","sub":"Commercial Tax Software","overview":"Taxpayers may use commercial tax preparation software to file and pay taxes electronically (for a fee). When you file your return, it will be securely transmitted through an IRS-approved secure electronic channel. The software generally uses a question and answer format that provides answers to tax law questions. ","url":"https://www.taxpayeradvocate.irs.gov/notices/tax-software/","secs":["prep"],"station":"Many taxpayers self-prepare their tax returns using commercially available tax return preparation software. These commercial programs may provide tax law assistance within the software program or as an additional service. IRS offers Free File options.
","ovHead":"Overview","stepsHead":"I Need More Information","steps":[{"t":"E-File Software","h":"You can E-file your return with commercial tax preparation software.
"},{"t":"Options for Filing","h":"IRS offers many options to file your tax return.
"},{"t":"Free File","h":"IRS Free File lets qualified taxpayers prepare and file federal income tax returns online using guided tax preparation software. It’s safe, easy and no cost to you. Those who don’t qualify can still use Free File Fillable Forms.
"},{"t":"Digital Assets","h":"Find out more on digital assets and how this may apply to you.
"},{"t":"Additional Information","h":"For additional information about your rights, you can review Publication 1, Your Rights as a Taxpayer, or review Taxpayer Bill of Rights (TBOR) information online and watch the video “An Overview of the Taxpayer Bill of Rights” located on the TAS TBOR page.
"}],"updated":"February 19, 2026","links":[7857],"back":[]},{"id":17076,"title":"Letter 4440","code":"Letter 4440","codeNum":"4440","kind":"notice","sub":"Decision Letter Concerning Equivalent Hearing Under Section 6320 and/or 6330 of the Internal Revenue Code…","overview":"Decision Letter Concerning Equivalent Hearing Under Section 6320 and/or 6330 of the Internal Revenue Code and Abatement of Interest under Section 6404","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-4440/","secs":["appeals"],"station":"This letter is issued to the taxpayer when the IRS Independent Office of Appeals (Appeals) makes a determination on the taxpayers Collection Due Process (CDP) Equivalent Hearing request and interest abatement request.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You submitted a request to Appeals for a CDP equivalent hearing. Appeals made a decision on your appeal request.
"},{"t":"How did I get here?","h":"You have a balance owed on your tax account. The IRS has either issued you a notice of intent to levy with appeal rights or filed a Notice of Federal Tax Lien (NFTL). You have exercised your appeal rights and made a request for a CDP hearing after the due date for a timely hearing. You were entitled to an equivalent hearing within the one-year period with Appeals. Appeals made a decision on your appeal request. As part of your equivalent hearing request you also requested abatement of interest.
"},{"t":"What are my next steps?","h":"If you have questions, you can contact the person shown at the top of the letter.
Since your CDP request was not timely, you received an equivalent hearing and the IRS made a determination about your lien or levy. This decision cannot be reviewed further by the IRS or the Tax Court. However, as part of your CDP request, you raised an issue of interest abatement. The interest abatement issue can be appealed to the Tax Court. If you want to dispute the determination regarding your interest abatement request, you must file a petition with the Tax Court within 180 days from the date of the Letter 4440. The time you have to file a petition with the Tax Court is set by law and can’t be extended or suspended, even for reasonable cause. Neither the IRS nor TAS can change the allowable time for filing a petition with the Tax Court.
Your case will be returned to the IRS Collection function. You may want to review information regarding enforcement actions:
If you can’t pay the full amount, pay what you can, or you can consider what payment options might work for your situation, and act to set up a payment plan or other way to pay off your balance. You may want to review information regarding collection alternatives or temporary relief from collection, if applicable:
"}],"updated":"November 25, 2024","links":[],"back":[]},{"id":16190,"title":"Collection Alternatives Station","code":null,"codeNum":null,"kind":"station","sub":"You receive a notice or letter from the IRS about a balance due on your account, missing returns, a lien,…","overview":"You receive a notice or letter from the IRS about a balance due on your account, missing returns, a lien, or a levy. There are several collection alternatives available to you to resolve these issues. ","url":"https://www.taxpayeradvocate.irs.gov/notices/collection-alternatives-station/","secs":["coll"],"station":"Overview
You have a balance due on your account and/or missing returns. You can work with the IRS to resolve these issues.
You have a balance due on your account and/or missing returns. You can work with the IRS to resolve these issues.
"},{"t":"How did I get here?","h":"You received a notice or letter from the IRS regarding a tax balance you owe or an unfiled return.
"},{"t":"What are my next steps?","h":"You should file any unfiled returns to avoid additional penalty an interest.
You can work with the IRS to resolve your balance due accounts through various collection alternatives, including:
Below are three examples of collection alternatives:
These letters entitle you to request a Collection Appeal Program (CAP) appeal because you have property subject to collection action and received a collection action notice or warning of collection action.
","ovHead":"Overview","stepsHead":"I Need More Information","steps":[{"t":"CAP is available for the following actions:","h":"A CAP is available for a broad range of collection actions by completing the Form 9423 Collection Appeals Request. A CAP appeal is regarding a specific collection action proposed or taken by the IRS. CAP cases are generally resolved quickly by the Office of Appeals.
See IRS Publication 594 The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the CDP and CAP programs.
"},{"t":"What does this mean to me?","h":"These letters advise you that a certain action has taken place or is being proposed. Therefore, you are entitled to exercise your CAP appeal rights. When you file a CAP appeal, the IRS will generally withhold collection action; however, it is not required by law to do so.
"},{"t":"How did I get here?","h":"You have a balance owed on your tax account or you have property subject to a collection action. You appealed one of the following actions:
If you have questions, you can contact the person shown at the top of the letter.
An Appeals officer will conduct an administrative review of your appeal. A decision is made and your case is returned to Collection or the originating division. You cannot appeal the decision made by the Appeals officer or file a petition to request judicial review by the U.S. Tax Court.
When you are returned to Collection you could review information regarding enforcement actions:
You could also review information regarding collection alternatives and resolutions:
"}],"updated":"October 22, 2024","links":[],"back":[]},{"id":3000,"title":"Equivalent Hearing (Within 1 Year)","code":null,"codeNum":null,"kind":"station","sub":"You file, within one year after the CDP notice date, Form 12153, Request for a Collection Due Process or…","overview":"You file, within one year after the CDP notice date, Form 12153, Request for a Collection Due Process or Equivalent Hearing, but cannot go to tax court if you disagree with the Appeals determination.","url":"https://www.taxpayeradvocate.irs.gov/notices/equivalent-hearing-within-1-year/","secs":["appeals"],"station":"You received various notices or letters from the IRS requesting payment for the tax balance owing and the debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by either filing a lien, which makes claim to your property or rights to property as security for a tax debt, or issuing a levy that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).
For each tax period, the IRS is required to send you a notice after it files a lien, and is generally required to notify you before the first attempt to levy, and will send you a Notice of Your Right to a Collection Due Process Hearing explaining your appeal rights.
See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the Collection Due Process.
Equivalent Hearing (Within 1 Year): You file, within one year after the CDP notice date, by submitting Form 12153, Request for a Collection Due Process or Equivalent Hearing. If you disagree with the Appeals decision. you cannot take it to tax court.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You, your authorized representative, or a third-party whose property is subject to a collection action and has received a notice of their right to request a CDP or EH hearing, may request a hearing if it is within the permitted time limit.
When the IRS receives a request for a CDP or EH hearing, usually collection actions are stopped until the hearing has ended.
When tax is not paid the IRS can issue a levy, file a Notice of Federal Tax Lien (NFTL), and your United States passport can be denied or revoked.
For specifics on your particular notice, visit Understanding your IRS Notice or Letter on IRS.gov.
"},{"t":"How did I get here?","h":"You received various notices or letters from the IRS requesting payment for the balance due and the tax debt remained unpaid.
When you have a balance due, the IRS can continue with its collection process by
If you disagree with the collection action in the notice and received your right to request a CDP hearing, verify you still have time to make the CDP request before the deadline.
CDP and EH hearing requests have strict time limitations and requirements.
The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond and provide specific website link for you to visit for additional information located at the end of the notice or letter. Visit I got a notice from the IRS for further details including what to do if the notice is not from the IRS.
"},{"t":"First and foremost, don't ignore notices from the IRS.","h":"Even if you can’t pay the taxes you owe, responding to a notice before the due date could prevent enforcement action. For example, the IRS can issue a levy and take your property or assets (such as funds from a bank account, Social Security benefits, wages, your car, or your home). Be sure to keep your address up to date with the IRS so you receive all notices and letters.
"},{"t":"If you disagree with the proposed action in the notice and/or the balance owing.","h":"This Notice is Your Right to request a Collection Due Process (CDP) hearing. If you wish to appeal the filing of the lien and/or the proposed levy action, but failed to timely complete and mail Form 12153, Request for a Collection Due Process or Equivalent Hearing, you have lost. The ability to contest Appeals’ decision in the U.S. Tax Court. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t go to court if you disagree with Appeals’ decision.
If the IRS has already issued a CDP notice for that particular tax debt, then you can still request a hearing with the IRS Office of Appeals either before or after the IRS levies your property. You can also request a hearing when the IRS proposes filing of a Notice of Federal Tax Lien and when the IRS rejects, modifies or terminates your installment agreement. You will need to request a conference through the Collection Appeals Program (CAP), but unlike a CDP hearing, you may not seek review of Appeal’s determination in the U.S. Tax Court. See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the process.
"},{"t":"If you agree with the balance due amount but can’t pay the full amount by that date","h":"You can request a payment plan or submit an offer in compromise to pay off your balance. For more information about Payment Plans or Offer in Compromise.
For specifics, see I got a notice from the IRS on TAS Get Help.
"},{"t":"You can hire an attorney, certified public accountant (CPA), or enrolled agent to help you if you wish.","h":"If your income is below a certain level, you may qualify for Low Income Taxpayer Clinic (LITC) representation.
. A list of LITC locations is in Publication 4134.
"},{"t":"You can also ask that the IRS manager review your case informally.","h":"You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number.
"},{"t":"If you believe you have an acceptable reason for interest or a penalty to be removed or reduce","h":"You may complete Form 843, Claim for Refund and Request for Abatement or send a signed statement to the IRS explaining your reason why.
For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest (PDF).
"},{"t":"Check your withholding.","h":"You may wish to check your tax withholding to make sure you have enough taken from your payroll check each pay period or that you have made an accurate estimated tax payment to ensure you do not have a balance due at the end of the year.
Too little can lead to a tax bill or penalty. Too much can mean you won’t have use of the money until you receive a tax refund. Use the IRS Tax Withholding Estimator to determine if you need to make changes to your withholding.
"}],"updated":"February 5, 2025","links":[],"back":[9245,9140,6624]},{"id":14949,"title":"Notice of Claim Disallowance","code":null,"codeNum":null,"kind":"station","sub":"The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing…","overview":"The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed. ","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-of-claim-disallowance/","secs":["proc","lit"],"station":"The “Claim Disallowance” IRS Letter 105C or Partial Claim Disallowance” IRS Letter 106C is your legal notice that the IRS is not allowing all or part of the credit or refund you claimed.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The letter states the reason for the IRS’s decision, the date of the decision, and the tax year or period for which the claim is denied. In addition, the letter provides a timeframe in which you must file suit if you wish to challenge the denial in court.
"},{"t":"How did I get here?","h":"The credits or deductions that were claimed on your return were disallowed. Your account will be adjusted, possibly resulting in a reduced refund or balance due, or no refund at all.
While the reason your claim was disallowed are specific to your claim one of the more common reasons is the IRS determined the claim was not timely filed. In general, to be timely, a claim for credit or refund must be filed within the later of three years from when you filed your return, or two years from the date you paid the tax whichever is later. For more information about when to file a claim for credit or refund and limits on the amount of credit or refund, see Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. The letter should include the reason why the IRS is denying the claim.
"},{"t":"What are my next steps?","h":"If you agree with the IRS for the reasons stated in the letter, you don’t need to do anything further. If you do not agree, and still believe you are entitled to the credit or refund you can:
Note: These courts are part of the judicial branch of the federal government and have no connection with the IRS.
When claim disallowance letters are issued they begin a two-year window for you to resolve your claim with the IRS. The timeframe begins two years from the date of these letters. If you decide to ask Appeals or the IRS to reconsider their decision, the two-year period does not stop. While you can continue to try to resolve the claim with the IRS, as you approach the end of the two-year period specified in the letter, you may want to file a timely suit to protect yourself. Even if Appeals or the IRS ultimately decides your claim was correct, you may not receive a refund or credit after the period for filing a suit has ended.
If you’re entitled to a refund, the IRS will send it about six to eight weeks from the time the IRS receives your response and adjusts your account. If the adjustment to your account results in a balance due, the IRS will send you a balance due notice and you should pay the amount you owe by the due date on the notice. If you can’t pay the full amount due, pay as much as you can to limit penalties and interest and visit Make a Payment to consider online payment options. If you need additional assistance, call the IRS at the toll-free number on the top right corner of your notice.
"}],"updated":"July 7, 2026","links":[14951,14952],"back":[29552]},{"id":14951,"title":"Letter 105 C","code":"Letter 105C","codeNum":"105C","kind":"notice","sub":"The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing…","overview":"The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed. ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-105-c/","secs":["proc"],"station":"Overview
The “Claim Disallowance” IRS Letter 105C is your legal notice that the IRS is not allowing the credit or refund you claimed.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this letter mean to me?","h":"The letter states the reason for the IRS’s decision, the date of the decision, and the tax year or period for which the claim is denied. In addition, the letter provides a 2-year window for you to either:
Businesses that claimed the Employee Retention Credit may have received IRS Letter 105-C if the IRS disallowed the claim because they determined the business is ineligible or if the claim for credit or refund was untimely.
"},{"t":"How did I get here?","h":"The credits or deductions claimed on your return were disallowed.
Common reasons for claims being disallowed include:
There can be other reasons also, but these two are the most common reasons.
In general, to be timely, a claim for credit or refund must be filed within the later of three years from when you filed your original return, or two years from the date you paid the tax. For more information about when to file a claim for credit or refund and limits on the amount of credit or refund, see Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund.
"},{"t":"What are my next steps?","h":"The following are your options:
Note: These courts are part of the judicial branch of the federal government and have no connection with the IRS.
"},{"t":"CAUTION - 2 Year Window Information","h":"Taxpayers have 2 years from the date of the 105C letter to resolve their claim with the IRS. This time period continues to run if you decide to ask Appeals to reconsider the decision. While you can continue to try to resolve the claim with the IRS, as you approach the end of the two-year period specified in the letter, you may want to file a timely suit to protect yourself. Failure to timely file suit means that even if Appeals ultimately concludes your claim was correct, you will not receive a refund or credit if Appeals reaches its decision after the period for filing suit has expired.
If you’re entitled to a refund, the IRS will send it about six to eight weeks from the time the IRS receives your response and adjusts your account. If the adjustment to your account results in a balance due, the IRS will send you a balance due notice and you should pay the amount you owe by the due date on the notice. If you can’t pay the full amount due, pay as much as you can to limit penalties and interest and visit Paying Your Taxes to consider online payment options. If you need additional assistance, call the IRS at the toll-free number on the top right corner of your notice.
"}],"updated":"July 7, 2026","links":[],"back":[14949]},{"id":14952,"title":"Letter 106 C","code":"Letter 106C","codeNum":"106C","kind":"notice","sub":"The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing…","overview":"The “Claim Disallowance” IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed. ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-106-c/","secs":["proc"],"station":"The “Claim Partially Disallowed” IRS Letter 106C is your legal notice the IRS is not fully allowing the credit or refund you claimed.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this letter mean to me?","h":"The letter states the reason for the IRS’s decision, the date of the decision, and the tax year or period for which the claim is denied. In addition, the letter is notification you have two-years to resolve your claim otherwise you will be barred from any refund. The two year period begins with the date of the 106C letter and ends two years later.
You may receive a Letter 106-C for your Employee Retention Credit claim because the IRS either:
You filed a claim for refund and some, not all, of the changes you proposed were allowed by the IRS. Your account will be adjusted for the amount the IRS is allowing which will result in a reduced refund or balance due, or no refund at all.
The IRS reviewed the claim you submitted and allowed some of the refund you requested. The letter should explain why they disallowed part of the claim.
"},{"t":"What are my next steps?","h":"If you agree with the IRS for the reasons stated in the letter, you don’t need to do anything further. If you do not agree, and still believe you are entitled to the credit or refund, you should send an explanation of why you believe you are entitled to the credit or refund along with documentation proving your position. It is important in your correspondence with the IRS that you indicate if the IRS does not agree you are entitled to the additional refund, that they forward your request to the IRS Independent Office of Appeals (Appeals), which will decide if the claim should be allowed. You can at any time, file suit with the United States District Court that has jurisdiction or with the United States Court of Federal Claims.
Note: These courts are part of the judicial branch of the federal government and have no connection with the IRS.
Important Reminder: As previously mentioned, the issuance of the 106C letter begins the running of a two-year window to resolve your claim. This period continues to run if you decide to ask Appeals to reconsider the decision. Even if Appeals ultimately concludes your claim was correct, you will not receive a refund or credit if Appeals reaches its decision after the period for filing suit has expired. Thus, while you can continue to try to resolve the claim with the IRS, as you approach the end of the two-year period specified in the letter, you may want to file a timely suit to protect yourself.
If you’re entitled to a refund, the IRS will send it about six to eight weeks from the time the IRS receives your response and adjusts your account. If the adjustment to your account results in a balance due, the IRS will send you a balance due notice and you should pay the amount you owe by the due date on the notice. If you can’t pay the full amount due, pay as much as you can to limit penalties and interest and visit Paying Your Taxes to consider online payment options. If you need additional assistance, call the IRS at the toll-free number on the top right corner of your notice.
"}],"updated":"July 7, 2026","links":[],"back":[14949]},{"id":14350,"title":"Collection Station - Collection Actions","code":null,"codeNum":null,"kind":"station","sub":"Collection Action - Levy/Seizure of Assets","overview":"The IRS assessed the tax and sent you a bill reflecting a balance on your tax account. ","url":"https://www.taxpayeradvocate.irs.gov/notices/collection-station-collection-actions/","secs":["coll"],"station":"The IRS assessed the tax and sent you a bill showing a balance due on your tax account. The tax remains unpaid and the IRS records show a notice of intent to levy was previously sent to explaining how much is owed, when it was due, how to pay and your right to appeal this action.Because the balance remains unresolved, the IRS is continuing with its collection process.
The IRS can levy or seize a taxpayer’s wages and other income, bank accounts, business assets, personal assets (including your car and home), retirement accounts (including the Thrift Savings Plan), Alaska Permanent Fund Dividends, state tax refunds, and Social Security benefits up to the amount the taxpayer owes.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"If you have a tax debt, the IRS can issue a levy, which is a legal seizure of your property or assets. It is different from a lien – while a lien makes a claim against your assets as security for a tax debt, a levy takes your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).
The IRS is using a levy to satisfy a tax debt because the balance remains unpaid or has not been resolved through other payment arrangements with the IRS.
Some levies have a “one-time” effect
With these levies the IRS takes an asset all at once. For example, a levy on your bank account takes only what is in the account at the time your bank receives the levy. The IRS must issue another levy to reach funds placed in your account later.
Other levies have a continuous effect
They remain in place until the IRS releases the levy or your debt is paid in full. For example: A levy on your wages or certain federal payments, the levy can have a continuous effect. A wage levy may take a portion of each payment; by law, a portion of wages is exempt from levy based on filing status, the additional standard deduction, and dependents.
The IRS can also use the Federal Payment Levy Program (FPLP) to levy continuously on certain federal payments you receive, such as certain Social Security benefits. Under the FPLP, the IRS can generally levy up to 15 percent of certain federal payments, including Social Security, or up to 100 percent of certain federal vendor payments. A TAS brochure, What You Need to Know: The Federal Payment Levy Program, can help you understand FPLP.
Other examples of assets the IRS might levy are your state tax refunds and payments you’re to receive from clients (accounts receivable). For specifics, see Levies on the TAS website.
"},{"t":"How did I get here?","h":"IRS records show a tax was assessed and the account still has a balance due. Before issuing a levy, the IRS generally must send notices that explain the amount due, payment options and appeal rights, including a notice of intent to levy. If the account still shows a balance due and no other resolution is in place, the IRS may move forward with levy action.
"},{"t":"Verify the return address","h":"The first thing to do is to check the return address to be sure the letter or notice is from the Internal Revenue Service and not another agency or a scammer.
If it’s from the IRS, the notice of levy will have instructions on how to respond to the levy and who to contact. If you’re already working with an IRS employee, contact that employee for assistance. If the notice is not from the IRS, visit I Got a Notice From the IRS for further details.
"},{"t":"If you Disagree","h":"If you disagree with the IRS that you owe the debt, respond to the notice of levy and tell the IRS why you believe you don’t owe the debt. Be prepared to provide information supporting your position, such as IRS notices, examination reports, amended return, payment records, or additional supporting documentation. Depending on your timing and circumstance, you may be able to raise your arguments in a Collection Due Process (CDP) or Equivalent Hearing; or request an audit reconsideration. A timely CDP hearing request generally preserves your right to petition the U.S. tax court. If you disagree with the IRS Independent Office of Appeals (Appeals) determination. If your appeals request is late and Appeals grants an Equivalent Hearing, you generally have no right to judicial review by the United States Tax Court. See Publication 1660, Collection Appeal Rights and Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree, for more information.
"},{"t":"If you want to pay your tax debt a different way","h":"You need to figure out what payment options might work for your situation, and act to set up a payment plan, pay in full, propose an offer in compromise or request another alternative and request a levy release. You may need to provide financial information about your income, expenses and assets. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take further action to collect the balance. For specifics, see Levies on the TAS website and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
"},{"t":"If the levy is creating a hardship","h":"If the levy is creating an economic hardship on you, meaning you’re unable to meet basic, reasonable living expenses, then contact the IRS at the number on the levy or notice immediately and ask for a levy release. Be prepared to explain your financial and provide financial information. A levy release does not remove the tax debt, you must still make arrangements to resolve the balance due.
"},{"t":"You may appeal many IRS collection actions to Appeals.","h":"Appeals is separate from and independent of the IRS Collection office that initiated the collection action. You can also ask that the IRS manager review your case informally. You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number. You can appeal through a Collection Appeals Program (CAP), including before or after the IRS places a levy on wages, bank accounts or other property, or if the IRS denies a request to release or return levied property. CAP is generally quicker and available for more collection actions, but you generally cannot go to court if you disagree with the CAP decision. For specifics, see Levies on the TAS website and Levy Relief on the TAS Roadmap. See Publication 594, The IRS Collection Process, and Publication 1660 for a full explanation of how to appeal a collection action.
Note: For each tax and period, the IRS is generally required to notify you before the first time it collects or intends to levy and will send you a Notice of Your Right to a Collection Due Process Hearing (CDP).
"},{"t":"Additional Information","h":"If the tax being levied stems from the filing of a joint return and you believe your current or former spouse should be solely responsible for all or part of the tax, penalties, and interest, you may be eligible for relief as an Innocent Spouse. To request relief, fill out Form 8857, Request for Innocent Spouse Relief.
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement or send a signed statement to the IRS explaining your reasons. For specific instructions, see Notice 746, Information About Your Notice, Penalty, and Interest.
"}],"updated":"May 26, 2026","links":[9245,12435],"back":[17191]},{"id":6742,"title":"Notice CP06 Series","code":"CP 06","codeNum":"06","kind":"notice","sub":"An Initial Contact Letter is your notification that your tax return has been selected for an audit (also…","overview":"An Initial Contact Letter is your notification that your tax return has been selected for an audit (also called an examination). Included in the letter is a listing of the specific items reported on your tax return or that you failed to include on your return that are being questioned by the IRS, with a request that you provide documentation to support the identified items. ","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-cp-06-series/","secs":["exam"],"station":"An Initial Contact Letter is your notification that your tax return has been selected for an audit (also called an examination). Included in the letter is a listing of the specific items reported on your tax return or that you failed to include on your return that are being questioned by the IRS, with a request that you provide documentation to support the identified items.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Part of your refund is being held until you provide the documentation requested to verify the premium tax credit (PTC) claimed on your return
"},{"t":"How did I get here?","h":"Most of the time, the IRS accepts tax returns as you file them. However, it selects some for an additional review or audit to determine if you accurately reported your income, expenses, and credits. If the IRS selects your return for audit, it doesn’t automatically mean something is wrong. Once the IRS completes the examination, it will either accept your return as filed or propose changes to your return. These changes may affect the amount of tax you owe (a proposed deficiency) or your refund amount.
"},{"t":"What are my next steps?","h":"Read the letter and follow the instructions.
Submit the requested documentation using one of the options listed in your notice. Don’t send original documents – send copies. If you fax or upload the information, include your name and taxpayer identification number (Social Security number or individual taxpayer identification number) on each page. This will help the IRS associate the documents with your file.
Once your examiner completes the initial review of the information you’ve provided, he or she will
Your examiner will keep you informed of the actions he or she is taking.
"},{"t":"Additional Information","h":"If you have questions about how the examination is being conducted, ask your examiner or ask to speak to his or her manager. If you want professional assistance, you can seek out help from an attorney, certified public accountant, enrolled agent; or you may qualify for free or low-cost assistance from a Low Income Taxpayer Clinic.
"},{"t":"Related Content","h":""}],"updated":"June 10, 2026","links":[],"back":[]},{"id":12499,"title":"Letter 525","code":"Letter 525","codeNum":"525","kind":"notice","sub":"Letters 525, General 30-Day Letter, and 915, Examination Report Transmittal, are 30-day letters you…","overview":"Letters 525, General 30-Day Letter, and 915, Examination Report Transmittal, are 30-day letters you receive when the audit of your tax return results in proposed adjustments. ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-525/","secs":["exam"],"station":"Letters 525, General 30-Day Letter, and 915, Examination Report Transmittal, are 30-day letters you receive when the audit of your tax return results in proposed adjustments.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Form 4549, Report of Income Tax Examination Changes, a report showing the proposed adjustments to your tax return, will be enclosed with the letter. Generally, Letter 525 is issued if your audit was conducted by mail and Letter 915 is issued if your audit was conducted in person. These letters and the enclosed reports should identify the specific items the examiner is proposing be adjusted and provide an explanation as to why these adjustments are being proposed.
"},{"t":"How did I get here?","h":"You are receiving a 30-day letter because the IRS completed an examination of your tax return, after reviewing the information you provided. The examination resulted in a determination that changes to your tax return are necessary. The examiner’s proposed changes will affect the amount of tax you owe or, perhaps, the credits you claimed. The 30-day letter is your opportunity to review these changes and determine if you agree or disagree with the changes proposed.
"},{"t":"Review your options should you not agree with the proposed adjustments","h":"Letters 525 and 915 outline your options should you not agree with the proposed adjustments. If you agree with the adjustments, you sign and return the agreement form. If you do not agree, respond to the IRS by the due date on the letter. This could include sending additional documentation or an explanation to support your position. If you need more time to submit your response, call the number on the letter before the due date to ask for additional time.
"},{"t":"If the examiner still proposes a change to your tax return","h":"If the examiner still proposes a change to your tax return, you can request an informal conference with the examiner’s manager prior to the response date in the letter. If you still disagree, you can request a conference with the IRS Independent Office of Appeals (Appeals) prior to the date in the letter. Make this request in writing and include your reasons for disagreeing with the IRS. You may be able to use Form 12203, Request for Appeals Review if the proposed assessment including tax and penalties for each tax period is $25,000 or less. Generally, you must request an Appeals conference within 30 days from the date of your letter to be given consideration. Review the procedures for appealing an IRS determination as outlined in Publication 3498, The Examination Process, or Publication 3498-A, The Examination Process (Examinations by Mail), to ensure that your request for an Appeals conference meets any requirements specified.
"},{"t":"If you don’t respond by the due dates in the letter","h":"The IRS may disallow what you claimed on your return and issue a Notice of Deficiency, Letter 3219 (if your audit was conducted by mail) or Letter 531 (if you had an in-person audit). This legal notice gives you 90 days to petition the United States Tax Court (you have 150 days if the notice is addressed to a person outside the United States).
"}],"updated":"July 14, 2026","links":[12500],"back":[]},{"id":12497,"title":"Letter 525 Audit Report/Letter Giving Taxpayer 30 Days to Respond","code":"Letter 525","codeNum":"525","kind":"notice","sub":"Audit Report/Letter Giving Taxpayer 30 Days to Respond","overview":"Letters 525, General 30-Day Letter, and 915, Examination Report Transmittal, are 30-day letters you receive when the audit of your tax return results in proposed adjustments. ","url":"https://www.taxpayeradvocate.irs.gov/notices/audit-report-letter-giving-taxpayer-30-days-to-respond/","secs":["exam"],"station":"","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Form 4549, Report of Income Tax Examination Changes, a report showing the proposed adjustments to your tax return, will be enclosed with the letter. Generally, Letter 525 is issued if your audit was conducted by mail and Letter 915 is issued if your audit was conducted in person. These letters and the enclosed reports should identify the specific items the examiner is proposing be adjusted and provide an explanation as to why these adjustments are being proposed.
"},{"t":"How did I get here?","h":"You are receiving a 30-day letter because the IRS completed an examination of your tax return, after reviewing the information you provided. The examiner’s proposed changes that will affect the amount of tax you owe or, perhaps, the credits you claimed. The 30-day letter is your opportunity to review these changes and determine if you agree or disagree with the changes proposed. If you disagree with the proposed changes, this letter gives you 30 days to request a conference with the IRS Independent Office of Appeals.
"},{"t":"Review your options should you not agree with the proposed adjustments","h":"Letters 525 and 915 outline your options should you not agree with the proposed adjustments. If you agree with the adjustments, you sign and return the agreement form. If you do not agree, respond to the IRS by the due date on the letter. This could include sending additional documentation or an explanation to support your position. If you need more time to submit your response, call the number on the letter before the due date to ask for additional time.
"},{"t":"If the examiner still proposes a change to your tax return","h":"If the examiner still proposes a change to your tax return, you can request an informal conference with the examiner’s manager prior to the response date in the letter. If you still disagree, you can request a conference with the IRS Independent Office of Appeals (Appeals) prior to the date in the letter. Make this request in writing and include your reasons for disagreeing with the IRS. Generally, you must request an Appeals conference within 30 days from the date of your letter to be given consideration. Review the procedures for appealing an IRS determination as outlined in Publication 3498, The Examination Process, or Publication 3498-A, The Examination Process (Examinations by Mail), to ensure that your request for an Appeals conference meets any requirements specified.
"},{"t":"If you don’t respond by the due dates in the letter","h":"The IRS may disallow what you claimed on your return and issue a Notice of Deficiency, Letter 3219 (if your audit was conducted by mail) or Letter 531 (if you had an in-person audit). This legal notice gives you 90 days to petition the United States Tax Court (you have 150 days if the notice is addressed to a person outside the United States).
"}],"updated":"May 12, 2026","links":[],"back":[]},{"id":12500,"title":"Letter 915","code":"Letter 915","codeNum":"915","kind":"notice","sub":"Letters 525, General 30-Day Letter, and 915, Examination Report Transmittal, are 30-day letters you…","overview":"Letters 525, General 30-Day Letter, and 915, Examination Report Transmittal, are 30-day letters you receive when the audit of your tax return results in proposed adjustments. ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-915/","secs":["exam"],"station":"Letters 525, General 30-Day Letter, and 915, Examination Report Transmittal, are 30-day letters you receive when the audit of your tax return results in proposed adjustments.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Form 4549, Report of Income Tax Examination Changes, a report showing the proposed adjustments to your tax return, will be enclosed with the letter. Generally, Letter 525 is issued if your audit was conducted by mail and Letter 915 is issued if your audit was conducted in person. These letters and the enclosed reports should identify the specific items the examiner is proposing be adjusted and provide an explanation as to why these adjustments are being proposed.
"},{"t":"How did I get here?","h":"You are receiving a 30-day letter because the IRS completed an examination of your tax return, after reviewing the information you provided. The examiner’s proposed changes will affect the amount of tax you owe or, perhaps, the credits you claimed. The 30-day letter is your opportunity to review these changes and determine if you agree or disagree with the changes proposed. If you disagree with the proposed changes, this letter gives you 30 days to request a conference with the IRS Independent Office of Appeals.
"},{"t":"Review your options should you not agree with the proposed adjustments","h":"Letters 525 and 915 outline your options should you not agree with the proposed adjustments. If you agree with the adjustments, you sign and return the agreement form. If you do not agree, respond to the IRS by the due date on the letter. This could include sending additional documentation or an explanation to support your position. If you need more time to submit your response, call the number on the letter before the due date to ask for additional time.
"},{"t":"If the examiner still proposes a change to your tax return","h":"If the examiner still proposes a change to your tax return, you can request an informal conference with the examiner’s manager prior to the response date in the letter. If you still disagree, you can request a conference with the IRS Independent Office of Appeals (Appeals) prior to the date in the letter. Make this request in writing and include your reasons for disagreeing with the IRS. Generally, you must request an Appeals conference within 30 days from the date of your letter to be given consideration. Review the procedures for appealing an IRS determination as outlined in Publication 3498, The Examination Process, or Publication 3498-A, The Examination Process (Examinations by Mail), to ensure that your request for an Appeals conference meets any requirements specified.
"},{"t":"If you don’t respond by the due dates in the letter","h":"The IRS may disallow what you claimed on your return and issue a Notice of Deficiency, Letter 3219 (if your audit was conducted by mail) or Letter 531 (if you had an in-person audit). This legal notice gives you 90 days to petition the United States Tax Court (you have 150 days if the notice is addressed to a person outside the United States).
"}],"updated":"July 14, 2026","links":[],"back":[12499]},{"id":12528,"title":"Appeals Agrees with Taxpayer","code":null,"codeNum":null,"kind":"station","sub":"This is the form you submit if you would like to withdraw your request for a Collection Due Process (CDP)…","overview":"This is the form you submit if you would like to withdraw your request for a Collection Due Process (CDP) or Equivalent Hearing (EH).A taxpayer can withdraw their request for a Collection Due Process (CDP) or Equivalent Hearing (EH) if they’ve resolved their tax issue with the IRS or no longer want a hearing with the Independent Office of Appeals (Appeals). Form 12256, Withdrawal of Request for Collection Due Process or Equivalent Hearing, is the form you submit if you would like to withdraw your request for a collection due process (CDP) or equivalent hearing (EH).
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You would submit this form if you have reached a resolution or agreement with the IRS regarding the tax periods on the CDP/EH hearing request or you are satisfied that you no longer need a hearing with the IRS Independent Office of Appeals (Appeals). By submitting this form, you withdraw your hearing request upon the filing of a Notice of Federal Tax Lien, receiving a levy notice, or both.
By withdrawing a CDP hearing request, you will give up your right to a hearing with Appeals and Appeals will not issue a Notice of Determination with respect to the tax and tax periods subject to your hearing request. Appeals will not verify that all legal and administrative requirements were met for the periods listed on the original request for a hearing. You will also give up your right to judicial review by the U.S. Tax Court of the Notice of Determination Appeals would have issued as a result of a CDP hearing. When the CDP hearing request is withdrawn, levy action is no longer suspended and the statutory period of limitation for collection, also known as the Collection Statute Expiration Date (CSED) is no longer suspended. The CSED marks the end of the collection period, the time period established by law for the IRS to collect taxes.
If you withdraw your request for a CDP hearing or EH, the IRS will not make a decision on your hearing request; however, you will not give up any other appeal rights that you may be entitled to, such as an appeal under the Collection Appeals Program (CAP). Please note that you cannot go to the U.S. Tax Court if you disagree with the CAP decision.
"},{"t":"How did I get here?","h":"You have a balance owed on your tax account. The IRS has either issued you a notice of intent to levy with appeal rights or filed a Notice of Federal Tax Lien (NFTL). You have exercised your appeal rights and either made a timely request for a CDP hearing or your request for a CDP hearing was made after the due date for a timely hearing and you were entitled to an EH within the one-year period with Appeals.
"},{"t":"What are my next steps?","h":"You would submit this form if you have reached a resolution or agreement with the IRS regarding the tax periods on the CDP or equivalent hearing request or you are satisfied that you no longer need a hearing with the IRS Independent Office of Appeals (Appeals). By submitting this form, you withdraw your hearing for lien, levy, or both. Your case will be returned to the IRS Collection function.
If you agreed to a collection alternative such as an installment agreement or an offer in compromise, you’ll need to make payments based on your agreement with the IRS. You’ll also need to stay current with your tax obligations — filing your tax returns and paying your taxes timely during the time of the agreement, and if you entered into an offer in compromise, for five years after the IRS accepts your offer.
When your case is returned to the IRS Collection function, you may want to review information regarding enforcement actions:
You can also review information regarding collection alternatives and resolutions:
"}],"updated":"October 1, 2024","links":[11582,7493],"back":[]},{"id":13523,"title":"Form 12257","code":"Form 12257","codeNum":"12257","kind":"notice","sub":"This form is used by Appeals to memorialize an agreement reached in a Collection Due Process (CDP) case.","overview":"This form is used by Appeals to memorialize an agreement reached in a Collection Due Process (CDP) case. ","url":"https://www.taxpayeradvocate.irs.gov/notices/form-12257/","secs":["appeals"],"station":"This form is used by the Independent Office of Appeals (Appeals) to memorialize an agreement reached in a Collection Due Process (CDP) hearing.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"This notice is an acknowledgement that you have reached an agreement with the IRS Independent Office of Appeals (Appeals). Appeals will not issue a Notice of Determination following a CDP hearing when you reach an agreement and waive your right to judicial review and levy suspension. The waiver stipulates the terms of the agreement and you give up your right to petition the tax court.
"},{"t":"How did I get here?","h":"You have a balance owed on your tax account and/or you have property subject to collection action. The IRS has either issued you a notice of intent to levy with appeal rights or filed a Notice of Federal Tax Lien (NFTL). You have timely exercised your appeal rights, requested a CDP hearing and reached an agreement with Appeals.
"},{"t":"What are my next steps?","h":"If you have questions, you can contact the person shown at the top of the letter.
Your case is returned to Collection or the operating division that originated the action.
When your case is returned to Collection you may want to review information regarding enforcement actions:
If you cannot pay the tax due in full, you may want to consider a collection alternative or temporary relief from collection actions, if applicable:
"}],"updated":"October 8, 2024","links":[9245],"back":[]},{"id":12489,"title":"Form 12253","code":"Form 12253","codeNum":"12253","kind":"notice","sub":"The IRS corrected one or more mistakes on your tax return.","overview":"The IRS corrected one or more mistakes on your tax return. ","url":"https://www.taxpayeradvocate.irs.gov/notices/form-12253/","secs":["appeals"],"station":"You received various notices or letters from the IRS requesting payment for the tax balance owing and the debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by either filing a notice of federal tax lien (NFTL) with the local and/or state recording office to alert creditors that the government has a claim to your interests in any current and future property and rights to property, or issuing a levy that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home). For each tax and period, the IRS is required to send you a notice within five business days of filing the NFTL and generally 30 days before the levy is made, and will send you a Notice of Your Right to a Collection Due Process Hearing explaining your appeal rights. See Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the Collection Due Process (CDP).
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"This is the form you use to request a CDP hearing when IRS advises that a levy will be or has been issued or an NFTL has been filed.
You will have until the deadline stated in the letter or notice to submit the Form 12253 and request a CDP hearing with the IRS Independent Office of Appeals (Appeals). See Publication 1660 for a full explanation of the CDP process. If you do not file Form 12153, Request for a Collection Due Process or Equivalent Hearing, at the address listed in your notice by the deadline date stated in the letter, you be entitled to an Equivalent Hearing but will lose the ability to contest Appeals’ decision in the U.S. Tax Court. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t petition the Tax Court if you disagree with Appeals’ decision.
If the IRS has already issued a CDP notice for that tax debt, then you can still request a Collection Appeals Program (CAP) appeal with Appeals before or after the IRS files an NFTL, before or after the IRS levies your property, or when the IRS rejects, modifies or terminates your installment agreement. Generally, you will need to request a conference with an IRS manager when you request a CAP appeal, but unlike a CDP hearing, you may not seek review of Appeals’ determination in the U.S. Tax Court. See Publication 594 and Publication 1660 for a full explanation of the IRS collection process and appeal rights.
You can also ask that the IRS manager review your case informally. You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number.
"},{"t":"How did I get here?","h":"You received various notices or letters from the IRS requesting payment for the tax balance owing. Your tax debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by either filing an NFTL or issuing a levy.
"},{"t":"What are my next steps?","h":"If you have a dispute regarding the debt, the collection action taken or proposed by the IRS, or would like to request a collection alternative, you must timely complete and submit Form 12153 and return to the address listed in your notice. Most times, this will stop enforcement action from proceeding. You should be prepared to explain why you disagree with the collection action and propose a collection alternative or remedy for satisfying the tax liability or lien release.
You can expect to hear from Appeals following the receipt and review of your case. If it has been more than 120 days since you filed your protest requesting an appeal and you have not heard from the IRS, contact the IRS office to which you sent your appeal request. If you do not know which IRS employee or office last worked your case, call the IRS taxpayer assistance line at 1-800-829-1040. If the IRS office responds that it has sent your case to Appeals, call the Appeals Account Resolution Specialist (AARS) function at 559-233-1267 and provide the requested information with your message. AARS will generally respond within 48 hours, telling you if your case has been assigned and how to contact that employee directly.
You can hire an attorney, certified public accountant (CPA), or enrolled agent to help you, if you wish. If your income is below a certain level, you may qualify for Low Income Taxpayer Clinic (LITC) representation or send a signed statement to the IRS explaining your reason why.
"}],"updated":"October 8, 2024","links":[],"back":[]},{"id":17090,"title":"Taxpayer Requests CDP Equivalent Hearing or CAP","code":null,"codeNum":null,"kind":"station","sub":"Taxpayer Requests CDP/ Equivalent Hearing","overview":"You received various notices or letters from the IRS requesting payment for the balance you owe, and the debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by issuing one of the following notices that contain the right to a Collection Due Process Hearing (CDP): ","url":"https://www.taxpayeradvocate.irs.gov/notices/taxpayer-requests-cdp-equivalent-hearing-or-cap/","secs":["coll"],"station":"You received various notices or letters from the IRS requesting payment for the balance you owe, and the debt remains unpaid. Since you have a balance due, the IRS is continuing with its collection process by issuing a notice that contains your right to request a Collection Due Process (CDP) hearing .
The IRS is required to notify you of your CDP rights the first time a Notice of Federal Tax Lien (NFTL) is filed, and the first time it collects or intends to collect a tax liability through levy or seizure, for each tax and period you owe.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"Notice Information","h":"Since you have a balance due, the IRS is continuing with its collection process by issuing one of the following notices that contain your right to a Collection Due Process Hearing (CDP):
The Notice of Federal Tax Lien (NFTL) is filed with the local and/or state recording office to alert creditors that the government has a claim to your interests in any current and future property and rights to property. You will be mailed a notice notifying you of your right to a CDP hearing within five business days of the filing of the NFTL.
A levy can take (seize) your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home). Generally, you will be mailed a notice notifying you of your right to a CDP hearing 30 days prior to the IRS issuing a levy or taking seizure action. There are circumstances where the IRS is not required to send the notice of levy and your right to a CDP hearing until after the levy is issued. These circumstances include:
All CDP notices have a 30-day deadline to submit Form 12153 to request a CDP hearing with the IRS Independent Office of Appeals. If your request for a CDP hearing is not timely, you may request an equivalent hearing for up to one year after the date of the notice.
"},{"t":"What does this mean to me?","h":"You may appeal many IRS collection actions to the IRS Independent Office of Appeals (Appeals). Appeals is separate from, and independent of, the IRS Collection office that initiated the collection action. This notice explains your right to appeal by requesting a CDP or equivalent hearing.
To request a CDP hearing with Appeals, you will have until the deadline stated in the letter or notice to submit Form 12153. If your request for CDP is sent to the address listed on your notice by the deadline stated in the letter, you will be able to contest Appeals’ decision in U.S. Tax Court if you disagree.
If your request for a CDP hearing is not timely, you may request an equivalent hearing by completing the Form 12153 and sending it to the address listed on the notice. To receive an equivalent hearing, your request must be postmarked on or before the end of the one-year period from the date of the notice. You will not have the right to petition U.S. Tax Court if you disagree with Appeals’ equivalent hearing decision.
This notice also explains the possible denial or revocation of your United States passport. Visit Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
"},{"t":"How did I get here?","h":"You received various notices or letters from the IRS requesting payment for the tax balance due and the debt remains unpaid. Since you have a balance due, the IRS is continuing with its collection process by either filing an NFTL, pursuing levy action, or issuing a levy.
"},{"t":"What are my next steps?","h":"Even if you can’t pay the taxes you owe, responding to a notice before the due date could prevent further enforcement action. For example, the IRS can issue a and take your property or assets.
If you are able to full pay the balance owed, see Payments for the various ways you can pay your IRS debt. If you can’t pay the full amount by that date, you can explore payment options that might work for your situation. You can contact the IRS at the phone number located at the top right-hand corner of your notice to set up a payment plan or discuss other ways to address your balance.
If you disagree with the proposed action in the notice and/or the balance due, this Notice is your right to request a CDP hearing. You’ll have until the date shown on the notice to request a CDP hearing with Appeals. If you wish to appeal the filing of the NFTL, proposed levy action, and/or levy action, you need to timely complete and submit Form 12153, Request for a Collection Due Process or Equivalent Hearing. If you do not file Form 12153 by the due date on the notice and send it to the correct mailing address, you will lose the ability to contest Appeals’ decision in the U.S. Tax Court.
If you do not submit a request for a CDP hearing timely, you can request an equivalent hearing. To receive an equivalent hearing, your request must be postmarked on or before the end of the one-year period from the date of the notice. You will not have the right to petition U.S. Tax Court if you disagree with Appeals’ equivalent hearing decision.
Once your CDP or equivalent hearing request is submitted, you can expect to hear from the IRS Independent Office of Appeals following the receipt and review of your case. If it has been more than 120 days since you filed your appeal request and you have not heard from the IRS, contact the IRS office to which you sent your appeal request. If you do not know which IRS employee or office last worked your case, call the IRS taxpayer assistance line at 1-800-829-1040. If the IRS office responds that it has sent your case to Appeals, call Appeals at (855) 865-3401 and provide the requested information with your message. AARS will generally respond within 48 hours, telling you if your case has been assigned and how to contact that employee directly. If Appeals hasn’t received your case yet, you will not receive a call back.
Once you are assigned to an Appeals Officer (AO), the AO will be able to consider the collection issues you raised and, when appropriate, collection alternatives based on your financial information. If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you can also discuss potential options for abatement with the AO.
If you are outside of the timeframe for CDP and/or equivalent hearing, you can still request a hearing with Appeals either before or after the IRS levies your property or files the Notice of Federal Tax Lien. You can contact the IRS at the number listed on your notice and request a manager conference. If the manager sustains the employee’s decision, you can submit a request for appeal through the Collection Appeals Program (CAP).
You may represent yourself in your Appeals proceedings, or you may be represented by an attorney, certified public accountant, or a person enrolled to practice before the IRS. Also, you may be represented by a member of your immediate family, or in the case of a business, by regular full-time employees, general partners, or bona fide officers. If you want your representative to contact the IRS or appear without you and to receive and inspect confidential material, you must file a properly completed Form 2848, Power of Attorney and Declaration of Representative. You may also authorize an individual to receive or inspect confidential material but not represent you before the IRS, by filing a Form 8821, Tax Information Authorization. These forms are available on IRS.gov.
See Publication 594 and Publication 1660 for a full explanation of the IRS collection process and appeal rights.
"}],"updated":"April 29, 2026","links":[6624,24273,12487,17087],"back":[35567,7199]},{"id":12487,"title":"Form 12153 Taxpayer Requests CDP Equivalent Hearing or CAP","code":"Form 12153","codeNum":"12153","kind":"notice","sub":"The form 12153 is used to request a Collection Due Process (CDP) hearing within 30 days of receiving the…","overview":"The form 12153 is used to request a Collection Due Process (CDP) hearing within 30 days of receiving the notice, or an Equivalent Hearing within 1 year of the notice. ","url":"https://www.taxpayeradvocate.irs.gov/notices/form-12153/","secs":["coll"],"station":"Overview
The IRS sends certain collection notices to let you know when you have the right to request a CDP or EH hearing to appeal a collection action. Two of the most common notices are listed below but there are others.
See Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the Collection Due Process (CDP).
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You, your authorized representative, or a third-party whose property is subject to a collection action and has received a notice of their right to request a CDP or EH hearing, and may request a hearing by submitting a Form 12153, if it is within the permitted time limit.
When the IRS receives a request for a CDP or EH hearing, usually collection actions are stopped until the hearing has ended.
When tax is not paid the IRS can issue a levy, file a Notice of Federal Tax Lien (NFTL), and your United States passport can be denied or revoked.
See Publication 594 and Publication 1660 for a full explanation of the IRS collection process and appeal rights.
You can also ask that the IRS manager review your case informally. You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number.
"},{"t":"How did I get here?","h":"You received various notices or letters from the IRS requesting payment for the balance due and the tax debt remained unpaid.
When you have a balance due, the IRS can continue with its collection process by
If you disagree with the collection action in the notice and received your right to request a CDP hearing.
Verify you still have time to submit the Form 12153 before the deadline.
CDP and EH hearing requests have strict time limitations and requirements.
You can petition tax court within 30-days of the date of the Appeals determination letter for CDP hearings.
You cannot petition tax court for EH appeal hearings, not unless the appeal was for a spousal defense in an innocent spouse case or denial of interest abatement.
You can also appeal IRS collection actions through the Collection Appeal Program (CAP).
You, your authorized representative, or a third-party whose property is subject to a collection action, may appeal the following actions under the CAP process:
Levy
Lien
Installment Agreement (IA)
Normally, the IRS will stop the collection action(s) you disagree with until your appeal is settled. Once the Office of Appeals makes their decision regarding your case, that decision is final, and you cannot go to tax court if you disagree with the CAP decision.
"},{"t":"Requesting a CAP appeal","h":"If you disagree with an IRS employee’s collection decision, and you wish to request a CAP appeal, you must first request a conference with the employee’s manager.
NOTE: A conference with a manager is not required if the CAP appeal is for a proposed modification, modified, proposed termination, terminated, or rejected installment agreements.
If you do not resolve your disagreement with the Collection manager, you may request the Independent Office of Appeals (Appeals) review your case under the Collection Appeals Program by submitting Form 9423 to request consideration. On the Form 9423, check the collection action(s) you disagree with and explain why you disagree.
"},{"t":"If you agree with the balance due amount but can’t pay the full amount","h":"You can request a payment plan or submit an offer in compromise to pay off your balance. For more information about Payment Plans or Offer in Compromise
"},{"t":"You can hire an attorney, certified public accountant (CPA), or enrolled agent to help you with tax matters","h":"If your income is below a certain level, you may qualify for Low Income Taxpayer Clinic (LITC) representation. A list of LITC locations is in Publication 4134.
"},{"t":"If you believe you have an acceptable reason for interest or a penalty to be removed or reduced","h":"You may complete Form 843, Claim for Refund and Request for Abatement or send a signed statement to the IRS explaining your reason why.
For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest (PDF).
"},{"t":"Check your tax withholding","h":"You may wish to check your tax withholding to make sure you have enough taken from your payroll check each pay period or that you have made an accurate estimated tax payment to ensure you do not have a balance due at the end of the year.
Too little can lead to a tax bill or penalty. Too much can mean you won’t have use of the money until you receive a tax refund. Use the IRS Tax Withholding Estimator to determine if you need to make changes to your withholding.
"}],"updated":"October 23, 2024","links":[7493],"back":[24273,17090,3001,6100]},{"id":3001,"title":"Collection Appeals Program (CAP)","code":null,"codeNum":null,"kind":"station","sub":"If you disagree with an IRS employee decision regarding the lien filing, intent to levy, or levy then you…","overview":"If you disagree with an IRS employee decision regarding the lien filing, intent to levy, or levy then you can appeal to their manager also called Collection Appeals Program (CAP). ","url":"https://www.taxpayeradvocate.irs.gov/notices/collection-appeals-program-cap/","secs":["coll","appeals"],"station":"The IRS can take a collection action and taxpayers or their representatives may appeal those actions in various situations. Taxpayers and their representatives can appeal collection actions by:
A CAP is available for a broad range of collection actions by completing the Form 9423, Collection Appeals Request. A CAP appeal is regarding a specific collection action proposed or taken by the IRS. CAP cases are generally resolved quickly by the Office of Appeals.
You received various notices or letters from the IRS requesting payment for the tax balance owing and the debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by either filing a lien, which makes claim to your assets as security for a tax debt, or issuing a levy that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).
For each tax period, the IRS is required to send you a notice after it files a lien, and is generally required to notify you before the first attempt to levy, and will send you a Notice of Your Right to a Collection Due Process Hearing explaining your appeal rights. See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the CDP and CAP programs.
Collection Appeals Program (CAP): If you disagree with an IRS employee decision, you can appeal these collection actions under CAP:
Note: A modification can involve a proposal by the IRS or the taxpayer.
You can appeal to the employee’s manager and the manager will generally hold a conference with you.
"},{"t":"What does this mean to me?","h":"You, your authorized representative, or a third-party whose property is subject to a collection action, may appeal the following actions under the CAP process:
Levy
Lien
Installment Agreement (IA)
Normally, the IRS will stop the collection action(s) you disagree with until your appeal is settled. Once the Office of Appeals makes the decision regarding your case, that decision is final, and you cannot go to court if you disagree with the CAP decision.
When tax is not paid the IRS can issue a levy, file a Notice of Federal Tax Lien (NFTL), and your United States passport can be denied or revoked.
If you have a tax debt, the IRS can issue a levy, which is a legal seizure of your property or assets. It is different from a lien — while a lien makes a claim against your property and rights to property as security for a tax debt, the levy takes your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home). For specifics, see Levies on TAS Get Help and/or Liens on TAS Get Help for further information.
The tax debt you owe remains unpaid and IRS is continuing with the collection process. If you wish to appeal the filing of the lien and/or the proposed levy action, you may file an appeal by requesting a Collection Due Process (CDP) hearing. See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the CAP.
For specifics on your particular notice, visit Understanding your IRS Notice or Letter on IRS.gov.
"},{"t":"How did I get here?","h":"You received various notices or letters from the IRS requesting payment for the tax balance owing and the debt remains unpaid.
The IRS has taken a collection action, proposed to take a collection action, or made a decision regarding your collection request and you disagree with the IRS’s decision.
Since you have a balance owing, the IRS is continuing with its collection process by either filing a lien, which makes claim to your assets as security for a tax debt, or issuing a levy that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).
Also, you may have requested an installment agreement or have an existing one. Under the Collections Appeals Program (CAP), you also have 30 days to appeal the rejection, modification and/or termination of an installment agreement.
When you have a balance due, the IRS can continue with its collection process by
You may have requested an installment agreement that was rejected or have an existing one where you received notice of modification or termination. Under the Collections Appeals Program (CAP), you also have 30 days to appeal the rejection, modification and/or termination of an installment agreement.
"},{"t":"Check the return address to be sure it’s from the Internal Revenue Service and not another agency.","h":"If it’s from the IRS, the notice will have instructions on how to respond and provide specific website link for you to visit for additional information located at the end of the notice or letter. Visit I got a notice from the IRS for further details including what to do if the notice is not from the IRS.
You must decide which appeal process is best for your situation and the collection action you are appealing. Your appeal options are:
Even if you can’t pay the taxes you owe, responding to a notice before the due date could prevent the IRS from taking enforcement action. For example, the IRS can issue a levy and take your property or assets (such as funds from a bank account, Social Security benefits, wages, your car, or your home). Be sure to keep your address up to date with the IRS so you receive all notices and letters.
"},{"t":"If you disagree with the proposed action in the notice and/or the balance owing, this Notice is Your Right to request a Collection Due Process (CDP) hearing.","h":"You’ll have until the date shown on the notice to request a CDP hearing with the IRS Office of Appeals.
See IRS Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
When deciding if you want to request a CAP appeal, you should verify if you are also entitled to a Collection Due Process (CDP) hearing.
If you wish to appeal the filing of the lien and/or the proposed levy action, you need to timely complete and mail Form 12153, Request for a Collection Due Process or Equivalent Hearing. If you do not file Form 12153, you may lose the ability to contest Appeals’ decision in the U.S. Tax Court. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t go to court if you disagree with Appeals’ decision.
If the IRS has already issued a CDP notice for that particular tax debt, then you can still request a hearing with the IRS Office of Appeals either before or after the IRS levies your property. You can also request a hearing when the IRS proposes filing of a Notice of Federal Tax Lien and when the IRS rejects, modifies or terminates your installment agreement. You will need to request a conference through the Collection Appeals Program (CAP), but unlike a CDP hearing, you may not seek review of Appeal’s determination in the U.S. Tax Court. See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the process.
You can also ask that the IRS manager review your case informally. You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number. For specifics, see Levies on TAS Get Help and/or Liens on TAS Get Help for further information.
This notice also explains the possible denial or revocation of your United States passport. Visit Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
"},{"t":"Requesting a CAP","h":"If you disagree with an IRS employee’s collection decision, and you wish to request a CAP appeal, you must first request a conference with the employee’s manager.
NOTE: A conference with a manager is not required if the CAP appeal is for a proposed modification, modified, proposed termination, terminated, or rejected installment agreements.
You can also ask that the IRS manager review your case informally. You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number.
If you do not resolve your disagreement with the Collection manager, you may request the Office of Appeals review your case under the Collection Appeals Program by submitting Form 9423 to request consideration by the Office of Appeals. On the Form 9423, check the collection action(s) you disagree with and explain why you disagree.
See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the CDP and CAP programs.
"},{"t":"If you agree with the notice but can’t pay the full amount","h":"You can request a payment plan or submit an offer in compromise to pay off your balance. For more information about Payment Plans or Offer in Compromise.
"},{"t":"Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance.","h":"For specifics, see I got a notice from the IRS on TAS Get Help and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
"},{"t":"You can hire an attorney, certified public accountant (CPA), or enrolled agent to help you if you wish.","h":"If your income is below a certain level, you may qualify for Low Income Taxpayer Clinic (LITC) representation.
"},{"t":"You can also ask that the IRS manager review your case informally.","h":"You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number.
For specifics, see Levies and/or Liens on the TAS Get Help for further information.
"},{"t":"If you believe you have an acceptable reason for interest or a penalty to be removed or reduce","h":"You may complete Form 843, Claim for Refund and Request for Abatement or send a signed statement to the IRS explaining your reason why.
For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest (PDF).
"},{"t":"Check your tax withholding.","h":"You may wish to check your tax withholding to make sure you have enough taken from your payroll check each pay period or that you have made an accurate estimated tax payment to ensure you do not have a balance due at the end of the year.
Too little can lead to a tax bill or penalty. Too much can mean you won’t have use of the money until you receive a tax refund. Use the IRS Tax Withholding Estimator to determine if you need to make changes to your withholding.
"}],"updated":"December 4, 2024","links":[12487],"back":[12445,25630,17191,12483,12382,6618,6622,6623,6624]},{"id":12483,"title":"Currently Not Collectible (CNC)","code":null,"codeNum":null,"kind":"station","sub":"Currently Not Collectible","overview":"You have a balance due on your tax account, which you agree that you owe the IRS, but you cannot pay the balance owing due to your current financial situation. If the IRS agrees that you cannot pay both your taxes and your reasonable living expenses, the IRS may place your tax account in currently not collectible (CNC) status. ","url":"https://www.taxpayeradvocate.irs.gov/notices/currently-not-collectible/","secs":["coll"],"station":"There are times where you agree you owe the IRS, but you can’t pay due to your current financial situation. If the IRS agrees you can’t both pay your taxes and your basic living expenses, it may place your account in Currently Not Collectible (CNC) status. CNC status does not erase the tax debt; it temporarily delays IRS collection because the IRS has determined you cannot afford to pay at this time.
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","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What do I need to know?","h":"The first thing to do is to check the return address on the letter to be sure it’s from the Internal Revenue Service and not another agency.If it’s from the IRS, the notice will inform you that the IRS has placed your tax account in CNC status. If you want more details about your tax account, you can order a transcript.While your account is in CNC status, the IRS generally will not levy your assets or income. However, the IRS may still apply federal tax refunds to your debt, file a Notice of Federal Tax Lien, and charge interest and penalties. You’ll also continue to receive an annual bill from the IRS as required under the law.
Before the IRS will place your account in CNC status it may ask you to file any past due tax returns.
If you request CNC status, generally, the IRS may ask you to provide financial information so it can review your assets, monthly income and monthly expenses.
The IRS may collect the balance you owe if your financial situation has improved when they conduct an annual review of your income.
The IRS can attempt to collect your taxes up to ten years from the date they were assessed. The IRS may suspend the ten-year period in certain circumstances. The time the suspension is in effect will extend the time the IRS has to collect the tax.
The IRS won’t suspend interest and penalty charges, even if it stops trying to collect the balance due. You may want to consider other possible payment options within your means before asking the IRS to place your account in CNC status.
Note: If you have received transcripts that show “Balance due account currently not collectible – not due to hardship”, this is different from CNC hardship. If your case is CNC – not due to hardship, you will need to address your tax debt and determine payment options.
"},{"t":"How do I know if I qualify for CNC status?","h":"To see if you qualify for CNC status, you’ll need to contact the IRS
If you have a notice, use the contact information included there. If you don’t have or have lost your notice, call the following numbers for assistance:
While applying for CNC status
If the IRS decides you can make some type of payment and you disagree, you may:
Contact the Taxpayer Advocate Service if you, your family, or your business, are experiencing financial hardship or are facing an immediate threat of adverse action.
"},{"t":"What should I do?","h":"Don’t ignore the notices you get from the IRS about your balances due.
If you decide to request CNC status, you should:
If the IRS decides you can make some type of payment and you still disagree, you may:
Contact the Taxpayer Advocate Service, if your problem is causing financial difficulty for you, your family, or your business; or you or your business is faced with an immediate threat of adverse action.
"},{"t":"How will this affect me?","h":"If the IRS places your account in CNC status
What if I still can’t pay in the future?
If the IRS sends you a notice about your tax bill, call the number on the notice to discuss your financial situation. The IRS will take your updated information and decide if you still can’t pay your IRS debt and meet your living expenses. Make sure you have all the information about your income and expenses before you call.
You may prevent future tax liabilities by adjusting your withholding, making estimated tax payments or Federal Tax Deposits.
Tax law changes and changes in your personal or financial situation can affect your federal income tax withholding. The IRS encourages taxpayers to check their withholding to make sure they have the right amount withheld.
You may use the IRS withholding calculator to figure your federal income tax and withholding. The withholding calculator is a tool on IRS.gov designed to help you determine how to have the right amount of tax withheld from your paychecks.
When you use the withholding calculator, it will help you determine if you need to adjust your withholding and submit a new Form W-4, Employee’s Withholding Allowance Certificate, to your employer.
"}],"updated":"June 8, 2026","links":[3001],"back":[17879,16190,11499,28687]},{"id":12443,"title":"Wrongful Levy","code":null,"codeNum":null,"kind":"station","sub":"Taxpayer receives a notice or letter from the IRS and either chooses to respond to the notice or letter by…","overview":"Taxpayer receives a notice or letter from the IRS and either chooses to respond to the notice or letter by paying their tax balance in full and/or filing missing tax returns; or pursuing a payment option; or the taxpayer chooses not to respond.","url":"https://www.taxpayeradvocate.irs.gov/notices/wrongful-levy/","secs":["coll"],"station":"The IRS has issued a Notice of Levy for taxes owed by another person or business other than yourself. This levy is attaching to your property and you believe that the person or business that owes the tax does not have a right to your property.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS has issued a levy for taxes owed by another person or business that attaches to your property (such as funds from a bank account, Social Security benefits, wages, your car, your home, or other personal property). The IRS will continue with collection action unless you take action to alert IRS that this levy is wrongful.
This may include digital assets, find out more on digital assets and how this may apply to you.
"},{"t":"How did I get here?","h":"The person or business listed on the Notice of Levy owes taxes. The IRS has issued the levy in an effort to collect the taxes.
"},{"t":"What are my next steps?","h":"Contact the IRS: If you believe the person or business that owes the taxes does not have interest in your property, call the number on the Notice of Levy or 1-800-829-1040.
Appeal: If the funds or property are not yet in IRS possession, as the third party whose property is subject to the collection action, you can request an appeal through the Collection Appeal Program. See Form 9423, Collection Appeal Request, for more information.
File an administrative wrongful levy claim under IRC 6343(b): If the funds or property are in IRS possession, your only recourse is to request that the IRS consider returning the funds by filing an administrative wrongful levy claim. There is a time limit for making a claim.
See Publication 4528, Making an Administrative Wrongful Levy Claim Under Internal Revenue Code (IRC) Section 6343(b), for more information on how to file your administrative claim.
See Publication 4235, Collection Advisory Offices Contact Information, for information on where to file your administrative claim.
If your claim is rejected, you have the right to appeal through the Collection Appeals Program (CAP).
Bring a civil action in District Court: You can file the civil action prior to filing an administrative claim; however, you may not pursue claims for damages under IRC 7426(h). If no administrative claim is filed the time limit for bringing a civil action in district court expires 2 years from the date of levy. However, if an administrative claim is filed, the time limit for bringing a wrongful levy suit is extended to the shorter of (1) 12 months from the date of filing of the claim or (2) six months from the mailing of the notice of claim disallowance.
"}],"updated":"April 11, 2025","links":[24273,17087],"back":[29552,12444,17087,16190]},{"id":12435,"title":"Levy Relief","code":null,"codeNum":null,"kind":"station","sub":"You received correspondence from the IRS requesting payment for the tax balance owing and the debt remains…","overview":"You received correspondence from the IRS requesting payment for the tax balance owing and the debt remains unpaid. ","url":"https://www.taxpayeradvocate.irs.gov/notices/levy-relief/","secs":["coll"],"station":"Overview
If you have an unpaid tax debt, the IRS may have issued a levy, which is a lawful seizure of your property or assets (such as funds from a bank account, Social Security benefits, wages, your car, or your home). IRS can release a levy in some circumstances. If the IRS denies your request to release the levy, you may appeal this decision. You may appeal before or after the IRS places a levy on your wages, bank account, or other property. After the levy proceeds have been sent to the IRS, you may file a claim to have them returned to you. You may also appeal the denial by the IRS of your request to have levied property returned to you. If a levy has been issued that attaches to your property or assets, you can request relief from the IRS in some circumstances before the IRS takes possession of your property, or to have the funds or the property returned.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You have an unpaid tax debt and the IRS has issued a levy, which is a legal seizure of your property or assets. It is different from a lien — while a lien makes a claim to your assets as security for a tax debt, the levy seizes your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).
This may include digital assets, find out more on digital assets and how this may apply to you.
"},{"t":"How did I get here?","h":"The IRS has issued a levy to collect a tax debt. You may owe the tax debt, or another person or entity may owe the tax debt.
"},{"t":"What are my next steps?","h":"The first thing to do is to check the return address to be sure the letter or notice is from the Internal Revenue Service and not another agency or a scammer. You can search notices and letters by number at IRS.gov.
If the levy is from the IRS, and your property or federal payments are seized, call the number on your levy notice or 1-800-829-1040. If you’re already working with and IRS employee, call him or her for assistance. Be prepared to propose an alternative way to pay your taxes, if you owe the tax debt.
"}],"updated":"September 12, 2024","links":[12445],"back":[24273,16190,14350,11915]},{"id":12384,"title":"Lien Release","code":null,"codeNum":null,"kind":"station","sub":"The IRS will “release” the lien once you have paid the debt in full — either in a lump sum or over time,…","overview":"The IRS will “release” the lien once you have paid the debt in full — either in a lump sum or over time, or once the IRS is no longer legally able to collect the debt.","url":"https://www.taxpayeradvocate.irs.gov/notices/lien-release/","secs":["coll"],"station":"Overview
A lien release is different from a lien discharge. A discharge removes the lien from a specific property, but taxes are still owed. Whereas a release removes the lien completely because taxes are no longer owed or the IRS’s time to collect has ended.
The lien is generally released automatically (self-released), or the IRS can file a certificate of release prior to it self-releasing.
The IRS is required to issue a release within 30 calendar days of the date when either:
The type of payment can affect the time when the 30 calendar days begin.
For example, the 30-day period will begin:
When the lien is released, IRS files the certificate of release in public records to alert creditors the balance is no longer due.
"},{"t":"How did I get here?","h":"The IRS has filed a Notice of Federal Tax Lien (NFTL) for unpaid taxes and the balance has been satisfied or the time the IRS can collect has ended. The tax can be satisfied by full payment, completion of an Offer in Compromise, or the IRS has accepted a bond in exchange for the release.
The time the IRS can collect is generally 10-years and is called the Collection Statute Expiration Date. It can be longer if the IRS is prohibited by law to collect or is permitted by law to add time to the 10-years. When the time the IRS can collect has ended, the IRS can no longer legally collect the tax.
"},{"t":"What are my next steps?","h":"If you need to pay off your taxes, you can:
If you need a copy of a certificate of release and it’s been more than 30-days since the taxes were full paid:
If you are requesting a certificate of release within 30-days of paying off your taxes, the request must be in writing and mailed to the Collection Advisory Group for your area.
The Notice of Federal Tax Lien (NFTL) can stop or delay refinancing of home mortgages, other loans, or third-party collection of business accounts receivable.
Applying for a Certificate of Subordination of the NFTL can move a bank’s claim to property ahead of the IRS’s claim.
","ovHead":"Overview","stepsHead":"I Need More Information","steps":[{"t":"What does this mean to me?","h":"The IRS has filed a NFTL for unpaid tax balances.
Paying the tax balance in full can stop other collection actions.
The NFTL is a public record that can affect you and your property and assets.
"},{"t":"How did I get here?","h":"When you don’t pay your taxes, the IRS can file a public document with the local and/or state authorities.
When the NFTL is filed, it alerts banks and financial companies that you owe the government.
The NFTL secures the priority of the government’s claim to your current and future property and assets until the balance is paid in full.
"},{"t":"What are my next steps?","h":"When a NFTL is filed because you owe taxes, then you must decide if a certificate of subordination is right for your situation.
Does my loan qualify as a Purchase Money Mortgage (PMM) or Purchase Money Security Interest (PMSI)?
Subordination isn’t needed if you are buying real property (like a home) or personal property (like a boat), because your loan can qualify as PMM or PMSI.
To qualify:
The bank loan moves ahead of the government’s claim to the property when the purchase price equals the loan amount.
See Publication 785, Purchase Money Mortgages, Purchase Money Security Interests, and Subordination of the Federal Tax Lien for more information.
Does my loan qualify as Equitable Subrogation?
Subordination isn’t needed when state law allows one person in place of another. This is called equitable subrogation. This can happen when a bank pays off a loan that was ahead of the NFTL and the new loan takes the old loan’s place in order to protect the bank’s claim on the property. This can include refinancing a mortgage.
Certificate of Subordination
If your situation doesn’t meet PMM, PMSI, or equitable subrogation, then you may qualify under one of the criteria for subordination.
Criteria for Subordination
The IRS doesn’t have to issue a certificate of subordination, but it can when it is in the best interest of the government.
Do I need to apply for a certificate of subordination if a third-party collects my business’ accounts receivable?
When a third-party collects a business’ accounts receivable, it is called a factoring agreement. The third-party steps into the shoes of the business to collect money owed to the business. The third-party collects the money owed to the business and takes a portion as a fee and pays the remaining amount to the IRS.
To subordinate a factoring agreement:
To apply for a certificate of subordination, submit Form 14134, Application for Certificate of Subordination of Federal Tax Lien. See Publication 784, How to Apply for a Certificate of Subordination of Federal Tax Lien and Publication 785 for more information.
The IRS will notify you by letter if your application was accepted or denied.
If your application is denied, you can request a conference with the IRS Independent Office of Appeals using a Form 9423, Collection Appeal Request. See Publication 1660, Collection Appeal Rights, for full explanation of the Collection Appeal Program.
There are other types of lien relief the IRS offers. See Lien Relief for more options.
"}],"updated":"January 16, 2025","links":[12190],"back":[16190]},{"id":12382,"title":"Lien Discharge","code":null,"codeNum":null,"kind":"station","sub":"A “discharge” removes the NFTL from a specific property; however, the lien remains attached to all other…","overview":"A “discharge” removes the NFTL from a specific property; however, the lien remains attached to all other property and future rights to property.","url":"https://www.taxpayeradvocate.irs.gov/notices/lien-discharge/","secs":["coll"],"station":"The Notice of Federal Tax Lien (NFTL) can affect the sale of different types of property, like a house, boat, car, or equipment. Applying for a Certificate of Discharge, if granted, will remove the effect of the NFTL from the property named in the discharge document.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"When you don’t pay your taxes, the IRS can file a public document with the local and/or state authorities.
When the NFTL is filed, it alerts creditors and potential buyers that you owe the government.
The NFTL secures the priority of the government’s claim to your current and future property and assets until the balance is paid in full.
"},{"t":"What are my next steps?","h":"To request IRS consider discharge, complete Form 14135, Application for Certificate of Discharge of Property from Federal Tax Lien.
See Publication 783, Instructions on how to apply for a Certificate of Discharge from Federal Tax Lien, for more information on how to request discharge.
Once the IRS has reviewed your application for discharge of the NFTL, they will issue Letter 4025, Letter Advising of Action on Application for Discharge of Property from Federal Tax Lien, with its determination and any required action you need to take.
If the IRS denies your request, you will be advised of your right to appeal under the Collection Appeals Program (CAP).
See Lien Relief for additional options to address the NFTL.
"}],"updated":"October 24, 2024","links":[3001,12190],"back":[17087,16190]},{"id":12217,"title":"Applying for Withdrawal of Notice of Federal Tax Lien","code":null,"codeNum":null,"kind":"station","sub":"Withdrawal of Notice of Federal Tax Lien","overview":"A “withdrawal” removes the public NFTL and assures that the IRS is not competing with other creditors for your property; however, you are still liable for the amount due and the statutory lien remains valid for the amount of assessment.","url":"https://www.taxpayeradvocate.irs.gov/notices/withdrawal-of-nftl/","secs":["coll"],"station":"There is a difference between a lien release and a lien withdrawal. A lien is released when the tax debt has been satisfied. A lien withdrawal removes the effects of a publicly recorded Notice of Federal Tax Lien (NFTL) when taxes are still owed.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS has filed a NFTL for unpaid tax balances.
Paying the tax balance in full can stop other collection actions.
The NFTL is a public record that can affect you and your property and assets.
"},{"t":"How did I get here?","h":"When you don’t pay your taxes, the IRS can file a public document with the local and/or state authorities.
When the NFTL is filed, it alerts creditors you owe the government.
The NFTL secures the priority of the government’s claim to your current and future property and assets until the balance is paid in full.
While NFTLs no longer appear on credit reports, they may still affect your ability to get credit if a potential creditor uses other resources, such as public records, to discover the NFTL.
"},{"t":"What are my next steps?","h":"When a NFTL is filed because you owe taxes, the IRS can withdraw it from public record under certain conditions.
Conditions the NFTL can be withdrawn are:
To apply for a lien withdrawal after the tax is full paid and the lien was released, then you must make the request in writing and have submitted all your required tax returns including current estimated tax payments, if applicable.
To apply for withdrawal of the NFTL, submit Form 12277, Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien (Internal Revenue Code Section 6323(j).
The IRS will notify you by letter if your application was accepted or denied.
If your application is denied, you can request a conference with the IRS Independent Office of Appeals using a Form 9423, Collection Appeal Request. See Publication 1660, Collection Appeal Rights, for full explanation of the Collection Appeal Program.
There are other types of lien relief the IRS offers. See Lien Relief for more options.
Watch a brief video on the Lien Notice Withdrawal from the IRS
"}],"updated":"January 27, 2025","links":[6624],"back":[17087,16190,12190,9222]},{"id":12190,"title":"Lien Relief","code":null,"codeNum":null,"kind":"station","sub":"A federal tax lien arises automatically if you don’t pay the amount due after receiving your first bill.","overview":"A federal tax lien arises automatically if you don’t pay the amount due after receiving your first bill. ","url":"https://www.taxpayeradvocate.irs.gov/notices/lien-relief/","secs":["coll"],"station":"Overview
The Notice of Federal Tax Lien (NFTL) can affect or harm taxpayers in different ways. There are different types of lien relief that can help.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS has filed a NFTL for unpaid tax balances. Paying the tax balance in full can stop other collection actions. The NFTL is a public record that can affect your property and assets.
For more information, refer to Publication 594, The IRS Collection Process.
"},{"t":"How did I get here?","h":"When you don’t pay your taxes, the IRS can file a public document with the local and/or state authorities. When the NFTL is filed, it alerts creditors you owe the government.
The NFTL secures the priority of the government’s claim to your current and future property and assets until the balance is paid in full. While NFTLs no longer appear on credit reports, they may still affect your ability to get credit if a potential creditor uses other resources, such as public records, to discover the NFTL.
"},{"t":"What are my next steps?","h":"A Partial Payment Installment Agreement (PPIA) is a monthly payment plan option for taxpayers who have a tax balance but are unable to full pay the balance within the remaining time the IRS has to collect, called the Collection Statute Expiration Date (CSED). The CSED is typically 10 years from the date of the tax assessment; however, it can be extended for various reasons. A PPIA allows you to pay a monthly amount that you can afford until the CSED expires, at which time, any remaining balance owed will cease to be collected. A PPIA can prevent the IRS from taking further collection action, such as levies and seizures.
This may include digital assets, find out more on digital assets and how this may apply to you.
","ovHead":"Station Overview","stepsHead":"I need more information","steps":[{"t":"Requesting an installment agreement","h":"If you request an installment agreement, the time the request is pending pushes out, or suspends the running of, the initial ten-year CSED. Generally, an installment agreement request is pending until it is reviewed; and is established, or the request is withdrawn by you or rejected by the IRS. If the request for an installment agreement is rejected, the running of the collection period is suspended for an additional 30 days. Similarly, if you default on your installment agreement payments and the IRS proposes to terminate the installment agreement, the running of the collection period is suspended for an additional 30 days. Finally, if you exercise your right to appeal either an installment agreement rejection or termination, the running of the collection period is suspended from the time the appeal is pending to the date the appealed decision becomes final.
"},{"t":"What does this mean to me?","h":"With an approved PPIA, you agree to stay current with all monthly payments, and all tax filing and payment requirements. If you default by missing a payment(s), the installment agreement may be terminated, and the IRS may begin taking enforcement action. It’s important to select the agreement that meets your personal situation and allows you to make your payments every month and on time. A common source of tax debt is not having enough money withheld from your pay. If this is happening to you, consider revising your IRS Form W-4, Employee’s Withholding Allowance Certificate, to avoid this problem in future years. If you’re self-employed, make your estimated payments throughout the year.
"},{"t":"How did I get here?","h":"You have a balance on your tax account and you want to pay the balance in monthly payments to the IRS, but you do not qualify for a regular payment plan and have been set up on a PPIA, or you have requested a PPIA.
You may wish to consider other resources before setting up a payment plan. Can you borrow from a financial institution or a family member to pay the balance? If so, it will probably cost you less money since the IRS charges you interest even though you’re on a payment plan. You may also avoid some penalties and associated interest by paying the IRS sooner. Compare the costs for your situation.
"},{"t":"What are my next steps?","h":"Review the tax debt to be sure you owe it. If you don’t believe you owe the tax, now is the time to talk to the IRS about it. If you’ve received an IRS notice, start by calling the number on the notice to discuss the amount you owe. The IRS will not consider an installment agreement if you have outstanding tax returns, so you must have filed all your tax returns.
You can apply for a PPIA by phone or by mail, but not online.
If you’re in this situation, you might also want to consider submitting an offer in compromise to settle your taxes instead of an installment agreement.
Even if the IRS approves an installment agreement, applicable penalties and interest will continue to accrue on your account for the duration of the IA. For individuals, balances over $25,000 must be paid by Direct Debit. For businesses, balances over $10,000 must be paid by Direct Debit. One of the conditions of an installment agreement is that the IRS will automatically apply any refund (or overpayment) due to you against taxes you owe. The IRS may also file a Notice of Federal Tax Lien. For more information, see Publication 594, The IRS Collection Process.
After requesting a payment plan, you may receive notices or letters such as:
If you are approved for a PPIA and then incur additional balances, fail to make required payments, or fail to file current tax returns, you may receive notices or letter such as:
The IRS will ask you for updated financial information at least every two years. It is important that you timely respond to requests for updated financial information to avoid defaulting your agreement. Financial information includes supporting documents for your income, expenses, and other amounts you owe (e.g., home and car loan payments, other obligations). The IRS publishes national and local standards you can use to determine your allowable monthly expenses and calculate the appropriate monthly payment. If you feel you should be allowed more than the standard amount, provide reasoning with your application or during the routine reviews of your financial information over the course of your agreement.
"},{"t":"How do I apply?","h":"By mail
You can complete the IRS Form 9465, Installment Agreement Request, submit it with all the required documents, and mail it to the address in the instructions. There is not an option to select a PPIA on the form, so you will want to include a note explaining that you would like to be considered for a PPIA.
For PPIA, you also need to submit another form:
By phone
If you prefer to apply by phone, call 800-829-1040 (individual) or 800-829-4933 (business), or the phone number on your bill or notice.
Fees:
Depending on the type of agreement, and the amount of your income, you may be charged a fee to establish an installment agreement. The initial fee for setting up an installment agreement varies depending on the payment method you choose. These fees are subject to change and are listed on the Online Installment Agreement page.
Fees may be reduced or waived if you are determined to be low income. Waiver or reimbursement of the user fees only applies to individual taxpayers with adjusted gross income, as determined for the most recent year for which such information is available, at or below 250% of the applicable federal poverty level (low income taxpayers) who enter into long-term payment plans (installment agreements) on or after April 10, 2018. If you believe that you meet the requirements for low income taxpayer status, but the IRS does not identify you as a low income taxpayer, please review Form 13844, Application for Reduced User Fee for Installment Agreements for guidance. Applicants should submit the form within 30 days from the date of their installment agreement acceptance letter to request the IRS reconsider their status. Applications should be mailed to:
Internal Revenue Service
PO Box 219236, Stop 5050
Kansas City, MO 64121-9236
Low income taxpayers may be able to have the fee waived at the time of entering into the IA if they choose to pay by Direct Debit, or if not, they may be able to get the fee reimbursed once they meet the terms of the agreement.
What if the IRS rejects my request, defaults, or terminates my installment agreement?
You have the right to appeal:
See Collection Appeal Program (CAP) for more information.
"},{"t":"Is it from the IRS?","h":"If it’s from the IRS, the notice will have instructions on how to respond. If you want more details about your tax account, you can order a transcript. Also, review your notice or letter to see if there is a specific website link to visit for additional information. This is usually located at the end of the notice or letter.
If it’s from another agency, such as a state tax department, you’ll need to call that office for an explanation.
"},{"t":"Before you consider an installment agreement","h":"Review the tax debt to be sure you owe it. If you don’t believe you owe the tax, now is the time to talk to the IRS about it. If you’ve received an IRS notice, start by calling the number on the notice to discuss the amount you owe.
"},{"t":"Before you request an installment agreement","h":"The IRS will only agree to an installment agreement if you’ve filed all your returns. Once you’ve entered into an agreement, you’ll have to pay all future taxes on-time or your agreement may default.
You may wish to consider other resources before setting up an installment agreement. Can you borrow from a financial institution or a family member to pay the balance? If so, it will probably cost you less money since the IRS charges you interest even though you’re on a payment plan. You may also avoid some penalties and associated interest, by paying the IRS sooner. Compare the costs for your situation.
"}],"updated":"November 19, 2024","links":[11582,7493,6624,17087],"back":[16190,11582]},{"id":11582,"title":"Installment Agreements","code":null,"codeNum":null,"kind":"station","sub":"Payment Plans","overview":"Installment agreements are one of your options if you can’t pay your taxes in full when they’re due. These agreements are payment plans that that allow you to pay your debt over a time you establish with the IRS. You must stay current with monthly payments, timely file your tax returns, and make estimated tax payments. Future refunds will be applied to unpaid taxes until the tax balance is paid in full.","url":"https://www.taxpayeradvocate.irs.gov/notices/installment-agreements/","secs":["coll"],"station":"Payment plans (also referred to as Installment Agreements) are one of your options if you can’t pay your taxes in full when they’re due. Payment plans allow you to pay your debt over a time. You must timely file your tax returns, and make estimated tax payments to qualify for a payment plan. If your payment plan is accepted, you must also remain current on filing and payment obligations while you are on the payment plan. Future refunds will be applied to unpaid taxes until the tax balance is paid in full. There are two types of Payment Plans available.
Short-term payment plan: The IRS offers additional time (up to 180 days) to pay in full. It’s not a formal payment option, so there’s no application and no fee, but interest and any penalties continue to accrue until the tax debt is paid in full.
Long-term payment plan (Installment Agreement): The IRS offers a formal payment arrangements, also known as installment agreements, when repayment will take more than 180 days.
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","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You have a balance on your tax account and you want to pay the balance within 180 days or via monthly payments to the IRS.
After requesting a payment plan, you may receive notices or letters for the following:
If you are approved for a payment plan and then incur additional balances, fail to make required payments, or fail to file current tax returns, you may receive notices or letter for the following:
It is important that you carefully read the letter or notice you received so you can respond accordingly or call the phone number on the notice or letter immediately if you have questions.
"},{"t":"How did I get here?","h":"You have a balance on your tax account and you may want to pay your balance through a payment plan, or have an established payment plan. With an approved payment plan, you agree to stay current with all monthly payments, and all tax filing and payment requirements.
"},{"t":"What types of long-term payment plans are available?","h":"Some Common Types of long-term payment plans, known as Installment Agreements (IA).
Guaranteed Installment Agreements
You have the right to an agreement without submitting a financial statement if:
You can apply for a guaranteed installment agreement online, by phone, or by mail.
Streamlined Installment Agreements
There are two types of streamlined installment agreements, depending on how much and what type of tax you owe. For both types, you must pay the debt in full within 72 months (six years), and within the time limit for the IRS to collect the tax, but you won’t need to submit a financial statement.
You can apply for a streamlined agreement online, by phone, or by mail.
Partial Pay Agreements
In this situation, you must have some ability to pay your taxes but can’t pay in full within the remaining time the IRS has to collect. The IRS may allow you to make payments until this collection period expires for less than the full amount owed. See Partial Payment Installment Agreement for more information.
Routine/Regular Installment Agreements
If you don’t meet criteria for guaranteed or streamlined IAs, you can still request an installment agreement from the IRS. You can request a routine installment agreement by calling the IRS or by mail, but not online. You will need to agree to pay the liability in full before the period for collecting the tax expires. Installment Agreements allow for additional provisions, when warranted:
In-Business Trust Fund Express Agreement
An in-business trust fund express agreement may be available for businesses that owe up to $25,000. You must pay the debt in full in 24 months or before the statutory period to collect expires, whichever is earlier. You can also pay down the liability to $25,000 or less, and then apply.
You can apply for an in-business trust fund express agreement online, by phone, or by mail.
If none of these options seems to fit your circumstances, you can call the IRS and discuss your situation. Call 800-829-1040 (individual) or 800-829-4933 (business), or the phone number on your bill or notice.
"},{"t":"Before you consider an installment agreement","h":"Review the tax debt to be sure you owe it. If you don’t believe you owe the tax, now is the time to talk to the IRS about it. If you’ve received an IRS notice, start by calling the number on the notice to discuss the amount you owe.
Once you verify that you owe the balance and before you request a payment plan, you should know:
Internal Revenue Service
PO Box 219236, Stop 5050
Kansas City, MO 64121-9236
You may wish to consider other resources before setting up an payment plan. Can you borrow from a financial institution or a family member to pay the balance? If so, it will probably cost you less money since the IRS charges interest and penalties even though you’re on a payment plan. You may also avoid these costs by paying the IRS sooner. Compare the costs for your situation.
"},{"t":"How to Apply","h":"Online
The simplest way to get an installment agreement is to use the IRS Online Payment Agreement program. If you meet the criteria. Follow the instructions to see if you qualify. The system will give you an immediate answer. If you don’t qualify for the Online Payment Agreement program, OPA will provide instructions on available alternatives.
By mail
If you can’t or choose not to use the online system, you can complete the IRS Form 9465, Installment Agreement Request, and submit it with all the required documents, and mail it to the address in the instructions.
For a routine installment agreement, you also need to submit another form:
By phone
If you prefer to apply by phone, call 800-829-1040 (individual) or 800-829-4933 (business), or the phone number on your bill or notice.
Fees:
Internal Revenue Service
PO Box 219236, Stop 5050
Kansas City, MO 64121-9236
In the event of any of the following situations, you have the right to appeal. See Collection Appeal Program (CAP) for more information:
Overview
Your tax return may show you’re due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, or a debt to another federal agency, or certain debts under state law, the IRS may keep (offset) some or all your tax refund to pay your debt.
Note that depending on the type of debt, the IRS must offset your refund to pay the debt.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS has kept (offset) some or all your tax refund to pay a debt you owe. The IRS can offset your refund to pay debts such as:
The IRS makes offsets for past due federal taxes. All other offsets are handled by the Treasury Department’s Bureau of the Fiscal Service (BFS). For offsets against past due federal tax, you’ll be mailed an IRS notice. For all other offsets, the notice will come from BFS. The BFS notice will reflect the amount of your refund, the amount that was offset, the agency that received the payment, and an address and phone number for that agency.
"},{"t":"How did I get here?","h":"You have an outstanding balance on your tax account or you owe other debts that must be paid before you are eligible to receive a refund. A notice was mailed to your last known address, telling you that all or part of your refund has been applied to pay the debt.
"},{"t":"What are my next steps?","h":"The notice explains how your refund was applied by the IRS or BFS. If you agree with the changes that have been made, no response is required. Please note that the offset will occur even if you are on a payment plan or if the IRS has placed your account in Currently Not Collectible (CNC) status.
If you didn’t file the return claiming the refund that was applied to another debt: Call the IRS immediately, as you may be a victim of tax-related identity theft.
If it’s not from the IRS and the offset paid something other than a federal tax debt
If you didn’t get a notice about an offset but your tax refund is smaller than you expected, call the IRS toll-free at 1-800-829-1040 (or TTY/TDD 1-800-829-4059).
If you filed a joint tax return, you may be entitled to part or all the refund offset if you are not responsible for the debt because the debt belongs solely to your spouse. To request your part of the tax refund, file IRS Form 8379, Injured Spouse Allocation.
If your tax refund was offset to pay a joint federal tax debt and you believe only your spouse or former spouse should be held responsible for all or part of the balance due, you should request relief from the liability.
If you can’t pay the remaining amount due, you need to figure out what payment options might work for your situation, and contact the IRS to set up a payment plan or discuss other way to address your balance.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take any further action to collect the balance. For specifics, see I got a notice from the IRS on TAS Get Help and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
"},{"t":"Additional Resources","h":"Overview
Your tax return may show you’re due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, or a debt to another federal agency, or certain debts under state law, the IRS may keep (offset) some or all your tax refund to pay your debt.
","ovHead":"","stepsHead":"What does this letter or notice mean to me?","steps":[{"t":"What kinds of debts might be offset?","h":"• Past-due federal tax
• State income tax
• State unemployment compensation debts
• Child support
• Federal nontax debt, like student loans
The IRS makes offsets for past due federal taxes. All other offsets are handled by the Treasury Department’s Bureau of the Fiscal Service (BFS), previously known as the Financial Management Service (FMS). For offsets to past-due federal tax, you’ll get an IRS notice. For all other offsets, the notice will come from BFS.
"},{"t":"How did I get here?","h":"You have a balance on your tax account or the IRS records show you owe other debts that must be paid before you are eligible for a refund, so the IRS has sent you a notice to tell you they applied all or part of your refund to pay them.
"},{"t":"What are my next steps?","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS and if the offset paid a federal tax debt
If it’s not from the IRS and the offset paid something other than a federal tax debt
If you didn’t get a notice about an offset but your tax refund is smaller than you expected, call the IRS toll-free at 1-800-829-1040 (or TTY/TDD 1-800-829-4059).
If you filed a joint tax return, you may be entitled to part or all the refund offset if you are not responsible for the debt because the debt belongs solely to your spouse. To request your part of the tax refund, file IRS Form 8379, Injured Spouse Allocation.
If your tax refund was offset to pay a joint federal tax debt and you believe only your spouse or former spouse should be held responsible for all or part of the balance due, you should request relief from the liability.
If you can’t pay the remaining amount due, you need to figure out what payment options might work for your situation, and contact the IRS to set up a payment plan or discuss other way to address your balance.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take any further action to collect the balance. For specifics, see I got a notice from the IRS on TAS Get Help and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
"},{"t":"Additional Resources","h":"You can go to www.irs.gov, call the IRS tax law phone line, (800-829-1040).
Overview
Your tax return may show you’re due a refund from the IRS. However, if you owe a federal tax debt from a prior tax year, the IRS may keep (offset) some or all your tax refund to pay your debt. The CP39 notice is mailed to taxpayers to notify them that the IRS used all or part of their refund to pay a past due tax debt. You may still owe money for that prior tax year.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The refund amount that you were expecting has changed. All or part of that refund was applied to an unpaid federal tax debt from a prior tax year, reducing or eliminating the balance due for that prior tax year.
"},{"t":"How did I get here?","h":"The IRS received an income tax return using your name, Social Security number (SSN) or individual taxpayer identification number (ITIN). That return indicated an overpayment to be refunded to you; however, an unpaid balance remained from a prior tax year. A balance may still remain for that prior tax year after your refund has been applied.
"},{"t":"What are my next steps?","h":"The first thing to do is to check the return address to be sure it’s from the IRS and not another agency.
Read your notice carefully. It will explain how we applied the refund, how much tax (if any) you still owe, and how to pay any remaining balance due.
If you didn’t file the return claiming the refund that was applied to your unpaid federal tax debt: Call the IRS immediately, as you may be a victim of tax-related identity theft. See Taxpayer Guide to Identity Theft | irs.gov.
You can authorize someone (such as a certified public accountant, attorney, or enrolled agent) to represent you before the IRS. Alternatively, you can authorize anyone (including a family member) to receive your confidential tax information.
"},{"t":"What if I disagree?","h":"If you disagree, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
If a portion of your joint refund was applied (often referred to as offset) to federal taxes owed by your spouse and you don’t legally owe any portion of the debt, you can file a Form 8379, Injured Spouse Allocation (PDF), to claim your share of the joint refund.
If your tax refund was offset to pay a joint federal tax debt and you believe your spouse or former spouse should be held responsible for all or part of the balance due, you should request relief from the liability. To request relief, file Form 8857, Request for Innocent Spouse Relief.
"},{"t":"What happens if the refund used didn’t pay the full amount I owed, and I can’t pay the rest?","h":"Pay online, by phone, or with a mobile device. Visit IRS.gov/payments or the IRS2Go mobile app for all IRS payment options.
If you plan to mail a payment, consider the electronic options at IRS.gov/payments first. It’s free to pay from a bank account (Direct Pay) or the Electronic Federal Tax Payment System (EFTPS). You can also schedule payments and receive email notifications.
If you pay by check, money order, or cashier’s check, make sure it’s payable to the U.S. Treasury.
"},{"t":"What if I can’t pay it all now?","h":"If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation and contact the IRS to set up a payment plan or discuss other ways to address your balance.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance.
"}],"updated":"September 10, 2024","links":[],"back":[]},{"id":11100,"title":"Notice CP05 A","code":"CP 05A","codeNum":"05A","kind":"notice","sub":"The CP05 notice is mailed to taxpayers to notify them that the IRS is holding their refund until the…","overview":"The CP05 notice is mailed to taxpayers to notify them that the IRS is holding their refund until the accuracy of the tax credits, income tax withholding or business expenses has been verified.","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-cp05-a/","secs":["proc"],"station":"The CP05 A notice is mailed to taxpayers to notify taxpayers that the IRS needs support documents to verify your income, income tax withholding, tax credits and/or business income before issuing a refund.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS reviewed your tax return and found a discrepancy from your return and the information reported to the IRS under your name and Social Security Number (SSN) by employers, banks, or other payers. The IRS needs supporting documents to verify your income, tax credits claimed, income tax withholding or business expenses before your refund will be released or applied as an overpayment to next year’s estimated tax.
"},{"t":"Check the return address","h":"The first thing to do is to check the return address to be sure it’s from the IRS and not another agency.
"},{"t":"If you didn’t file","h":"Call the IRS immediately as you may be a victim of tax-related identity theft. Someone else may have used your personal information to file this return. Please complete and sign Form 14039, Identity Theft Affidavit, and mail it to the IRS along with the requested documents. You can find this form online at IRS.gov. You can also refer to the IRS Identity Theft Central resource page for more information
Note: Authorized third parties may assist taxpayers, but the taxpayer must be present on the phone or in-person.
Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf.
"},{"t":"If You Filed a Return","h":"Your reply must include a copy of your notice.
Your supporting documentation must include:
Acceptable documentation includes:
You can also reply by:
Once the IRS finishes its review, it may send your refund, ask for additional information, or deny all or part of your refund. If you don’t agree with the denial, you’ll have an opportunity to appeal.
If you made an error on your return or need to change the information reported, you should file a Form 1040-X , Amended U.S Individual Income Tax Return.
Once you have successfully verified the entries on your tax return, it may take up to nine weeks for you to receive your refund or apply the overpayment to next year’s estimated tax. However, if there are other issues, you may receive a notice asking for more information, and this may delay your refund. If you don’t provide the supporting documents by the requested due date, you may receive a refund less than the amount expected or a bill for an amount due.
"}],"updated":"June 8, 2026","links":[29548],"back":[]},{"id":29362,"title":"Notice CP05","code":"CP 05","codeNum":"05","kind":"notice","sub":"CP 05 - We're Holding Your Refund ","overview":"CP 05 - We're Holding Your Refund ","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-cp05/","secs":["proc"],"station":"The CP05 notice is mailed to taxpayers to notify them that the IRS needs more time to verify your income, income tax withholding, tax credits and/or business income.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS received your tax return and is verifying your income, income tax withholding, tax credits, or business income based on the information reported to the IRS under your name and Taxpayer Identification Number (Social Security Number or Individual Taxpayer Identification Number) by employers, banks, or other payers. After the IRS finishes its review, you may be required to verify your income, tax credits, income tax withholding or business expenses you claimed before your refund will be released or applied as an overpayment to next year’s estimated tax.
"},{"t":"How did I get here?","h":"You filed your tax return and the IRS received it. The IRS is holding your refund while it is verifying the accuracy of your return, including one or more of the following you may have reported: credits, income (e.g., wages) and withholding that were reported on your return.
"},{"t":"Check the return address","h":"The first thing to do is to check the return address to be sure it’s from the IRS and not another agency.
"},{"t":"If you didn’t file","h":"Call the IRS immediately as you may be a victim of tax-related identity theft. Someone else may have used your personal information to file this return. Download and complete the Form 14039, Identity Theft Affidavit PDF on paper for faster service. Once you have filled out the form, sign it and mail it to the address on the top of your notice.
Note: Authorized third parties may assist taxpayers with potential identity theft issues.
Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as a certified public accountant) to represent you before the IRS. The IRS encourages you to be available with your authorized representative on the call to help verify your identity. If you want to have someone else assist you on the call and have not completed Form 2848, you and that third party must call the IRS together and you must participate in the call.
"},{"t":"If You Filed a Return","h":"No action is required at this time. The review process could take up to 60 days, as the IRS could be reviewing various items shown on your tax return,issues such as wages and withholding, or credits or expenses.
If, after 60 days from the date of this notice, you have not received your refund or heard from the IRS, contact the IRS at the toll-free number listed at the top right corner of your notice.
If the entries reported on your return cannot be verified, you may be asked to submit documents verifying your wages and withholding, tax credits and/or business income and expenses that were reported.
Once the IRS finishes its review, it may send your refund, ask for additional information, or deny all or part of your refund. If you don’t agree with the denial, you’ll have an opportunity to appeal.
If you made an error on your return or need to change the information reported, you should file a Form 1040-X, Amended U.S. Individual Income Tax Return, as soon as possible to limit any potential penalties and interest.
Once you have successfully verified the entries on your tax return, it may take up to sixteen weeks for you to receive your refund or apply the overpayment to next year’s estimated tax. However, if there are other issues, you may receive a notice asking for more information, and this may delay your refund.
"},{"t":"Filing tips for the next year","h":"Review all of your income and withholding documents for completeness and review your return to make sure you are eligible to claim all income, credits and business income you reported.
"}],"updated":"June 8, 2026","links":[],"back":[11052]},{"id":11052,"title":"Were Wages and Withholding Verified","code":null,"codeNum":null,"kind":"station","sub":"The CP05 notice is mailed to taxpayers to notify them that the IRS is holding their refund until the…","overview":"The CP05 notice is mailed to taxpayers to notify them that the IRS is holding their refund until the accuracy of the tax credits, income tax withholding or business expenses has been verified.","url":"https://www.taxpayeradvocate.irs.gov/notices/were-wages-and-withholding-verified/","secs":["proc"],"station":"The CP05 notice is mailed to taxpayers to notify them that the IRS is holding their refund until the accuracy of the tax credits, income tax withholding or business expenses has been verified.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS received your tax return and is verifying your income, income tax withholding, tax credits or business income based on the information reported to the IRS under your name and Social Security Number (SSN) by employers, banks, or other payers. After the IRS finishes its review, you may be required to verify tax credits claimed, income tax withholding or business expenses before your refund will be released or applied as an overpayment to next year’s estimated tax.
"},{"t":"How did I get here?","h":"You filed your tax return and the IRS received it. The IRS is holding your refund while it is verifying the accuracy of your return, including one or more of the following you may have reported: credits, income (e.g., wages) and withholding that were reported on your return.
"},{"t":"Check the return address","h":"The first thing to do is to check the return address to be sure it’s from the IRS and not another agency.
"},{"t":"If you didn’t file","h":"Call the IRS immediately as you may be a victim of tax-related identity theft. Someone else may have used your personal information to file this return. Please complete and sign Form 14039, Identity Theft Affidavit, attach it to the notice and mail it to the IRS using the return address on the top of the CP05 notice, along with any requested documents.
You can also refer to the IRS Identity Theft Central resource page for more information
Note: Authorized third parties may assist taxpayers, but the taxpayer must be present on the phone or in-person.
Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf.
"},{"t":"If You Filed a Return","h":"No action is required at this time. The review process could take anywhere from 60 to 180 days, as the IRS could be reviewing various issues such as wages and withholding, or credits or expenses shown on your tax return.
Once the IRS finishes its review, it may send your refund, ask for additional information, or deny all or part of your refund. If you don’t agree with the denial, you’ll have an opportunity to appeal.
If, after 60 days from the date of this notice, you have not received your refund or heard from the IRS, contact the IRS at the toll-free number listed at the top right corner of your notice.
If the entries reported on your return cannot be verified, you may be asked to submit documents verifying your wages and withholding that were reported.
If you made an error on your return or need to change the information reported, you should file a
Form 1040-X, Amended U.S Individual Income Tax Return.
"}],"updated":"November 19, 2024","links":[29362,29548],"back":[3034,8884]},{"id":11036,"title":"IRS Tax Law Phone Line","code":null,"codeNum":null,"kind":"station","sub":"Individual taxpayers can call the IRS phone line at 1-800-829-1040 from 7 a.m.","overview":"Individual taxpayers can call the IRS phone line at 1-800-829-1040 from 7 a.m. to 7 p.m. local time Monday through Friday for telephone assistance.","url":"https://www.taxpayeradvocate.irs.gov/notices/irs-tax-law-phone-line/","secs":["prep"],"station":"Overview
IRS Phone lines are operations during regular IRS business hours (excluding federal holidays);
During periods of high call volume or when wait times exceed 15 minutes, you may be offered a return call during regular IRS business hours instead of waiting on hold. The IRS phone line assistors can help with many topics (except complex topics).
Filing Season (January – April)
Telephone service wait times can average 9 minutes. Some telephone service lines may have longer wait times.
Telephone service wait times are higher on Monday and Tuesday, during Presidents Day weekend and around the April tax filing deadline.
Post-Filing Season (May – December)
Telephone service wait times can average 15 minutes. Some telephone service lines may have longer wait times.
Telephone service wait times are generally shorter Wednesday through Friday.
Our help lines are open Monday through Friday. Residents of Alaska and Hawaii should follow Pacific time. Phone lines in Puerto Rico are open from 8 a.m. to 8 p.m. local time.
If you can’t find the answers to your tax questions on IRS.gov, IRS offers you help in more than 350 languages with the support of professional interpreters. For assistance in Spanish, call 800-829-1040. For all other languages, call 833-553-9895. You will reach an IRS assistor who can:
Please note, IRS TAC’s provide assistance only on specific topics.
"},{"t":"Additional Information","h":"Additional resources are available on IRS.gov or call the IRS tax law phone line, 800-829-1040, or use the IRS forms and publications.
The IRS has filed a Notice of Federal Tax Lien (NFTL) for the unpaid balances located on the Form 668(Y)(c), Notice of Federal Tax Lien, enclosed with the letter 3172.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You have a balance due on your tax account which has not been paid. After the IRS assesses a tax liability, sends a notice and demand for payment, and the balance is not fully paid, the IRS can file an NFTL. When the NFTL is filed, it alerts creditors that the government has a legal claim against your property.
The NFTL secures the priority of the government’s claim to your current and future property and assets until the balance is paid in full. While NFTLs no longer appear on credit reports, they may still affect your ability to get credit if a potential creditor uses other resources, such as public records, to discover the NFTL.
"},{"t":"What are my next steps?","h":"The NFTL is released when: the balance is full paid, the time when the IRS can collect has expired, or the IRS accepts an offer in compromise.
"}],"updated":"June 8, 2026","links":[],"back":[]},{"id":9245,"title":"Notice of Intent to Levy","code":null,"codeNum":null,"kind":"station","sub":"Notice of Intent to Levy and Notice of Your Right to a Hearing is mailed to taxpayers to notify them of…","overview":"Notice of Intent to Levy and Notice of Your Right to a Hearing is mailed to taxpayers to notify them of their unpaid taxes and that the IRS intends to levy to collect the amount owed, if it is not paid within 30 days.","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-of-intent-to-levy/","secs":["coll"],"station":"Notice of Intent to Levy and Notice of Your Right to a Hearing is mailed to taxpayers to notify them of their unpaid taxes and that the IRS intends to levy to collect the amount owed if it is not paid within 30 days. This letter is required by IRC § 6331 before the IRS issues a levy, unless collection is in jeopardy. Taxpayers are not entitled to a pre-levy hearing under IRC § 6330(f)(4) if the levied source is a state tax refund, the IRS has issued a disqualified employment tax levy, or the tax debt is that of a federal contractor . For further information, see Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"If you have a tax debt, the IRS can issue a levy, which is a legal seizure of your property or assets. It is different from a Notice of Federal Tax Lien (NFTL) — while an NFTL makes a claim to your assets as security for a tax debt and puts your creditors on notice that the IRS has a claim to all your property and rights to property, the levy takes your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home). For specifics, see Levies.
This notice is your right to request a Collection Due Process (CDP) hearing prior to the IRS taking your property. You’ll have until the date shown on the notice to request a CDP hearing with the IRS Independent Office of Appeals (Appeals). If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t petition the U. S. Tax Court if you disagree with Appeals’ decision. For more information on our appeal options, click here. See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
"},{"t":"How did I get here?","h":"You have a balance on your tax account. A notice was sent to you previously letting you know how much you owe, when it was due, and how to pay. Since the IRS did not hear from you, it is continuing with its collection process and has sent you one of the following:
Verify the notice is from the IRS, i it’s from the IRS, the notice will have instructions on how to respond and provide a specific website link for you to visit for additional information located at the end of the notice or letter. Visit I Got a Notice From the IRS for further details, including what to do if the notice is not from the IRS.
If you can’t pay the full amount by the date on the notice, you need to figure out what payment options might work for your situation and act to set up a payment plan or other way to pay off your balance.
"},{"t":"Be Proactive","h":"Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
If you wish to appeal this proposed levy action, you’ll have until the date shown on the notice to request a Collection Due Process (CDP) hearing with Appeals. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t petition the U.S. Tax Court if you disagree with Appeals’ decision. See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process and the Equivalent Hearing process.
"},{"t":"If you disagree","h":"If you disagree with the notice, you should consider utilizing your appeal options. Form more information on your appeal options, click here. In addition to your appeal options, you can call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest. If you request an appeal, you can discuss these concerns with your Appeals Officer.
"},{"t":"If you think you’ll have trouble paying your taxes","h":"Overview
The IRS mails the Notice of Intent to Levy and Your Collection Due Process Right to a Hearing to notify taxpayers of their unpaid taxes and the IRS intention to levy to collect the amount owed if the balance is not paid. This letter is required by IRC § 6331 before the IRS issues a levy, unless collection is in jeopardy. Taxpayers are generally entitled to a pre-levy hearing under IRC § 6330(f), although there are some exceptions. These exceptions include: if the levied source is a state tax refund, the IRS has issued a disqualified employment tax levy, or the tax debt is that of a federal contractor. For further information, see Publication 594.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You have a tax debt and the IRS can issue a levy, which is a legal seizure of your property or assets. It is different from a Notice of Federal Tax Lien (NFTL) — an NFTL puts your creditors on notice that the IRS has a claim to all your property and rights to property and secures the priority of the IRS’s claim, the levy takes your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home). For specifics, see Levies.
This notice includes your right to request a Collection Due Process (CDP) hearing. You’ll have until the date shown on the notice to request a CDP hearing with the IRS Independent Office of Appeals (Appeals). If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the notice, but you can’t petition the U.S. Tax Court if you disagree with Appeals’ decision. For more information on your appeal options, click here. Also, see Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
"},{"t":"How did I get here?","h":"You have a balance on your tax account that has not been paid, so the IRS sent you a notice or letter. A notice was sent to you previously letting you know how much you owe, when it was due, and how to pay. Since your balance has not been resolved, the IRS is continuing with its collection process and has sent you Letter 11 (LT11), Notice of Intent to Levy and Your Collection Due Process Right to a Hearing.
"},{"t":"Determine if the IRS sent the notice","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. If you want more details about your tax account, you can order a transcript or create an online account using the QR code in the notice. For specifics, see I got a notice from the IRS.
If you believe the balance is correct and you can pay your taxes in full, you can do this by:
If you believe the balance is correct, but are unable to pay your balance in full review there are collection alternatives available.
"},{"t":"If you Disagree","h":"If you disagree with the notice, you should consider your appeal options. For more information on your appeal options, click here. In addition to your appeal options, you can call the IRS at the toll-free number in your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 1660, Collection Appeal Rights.
"},{"t":"If you want to Appeal the decision","h":"If you wish to appeal this proposed levy action, you’ll have until the date shown on the notice to request a Collection Due Process (CDP) hearing with the IRS Independent Office of Appeals (Appeals). This deadline cannot be extended for any reason. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t go to court if you disagree with Appeals’ decision. See the Collection Due Process (CDP) FAQs, for more information of the CDP process and the Equivalent Hearing process.
"},{"t":"Penalty or Interest reduction or removal","h":"If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.
"},{"t":"Additional Resources","h":"Overview
When federal tax is full paid or satisfied, the IRS stops all collection efforts.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"If you owed federal taxes and the IRS filed a Notice of Federal Tax Lien (NFTL) with local and/or state authorities, when the balance is full paid, then the lien is generally released automatically (self-released).
You owed federal taxes and you full paid or satisfied the debt, or the time the IRS had to collect has expired.
If you need proof you have full paid your balance, you can order a transcript or access your Online Account.
"},{"t":"If you believe you overpaid your taxes","h":"You can file a claim for refund by submitting Form 843, Claim for Refund and Request for Abatement. For more information, see Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Make sure you file your refund claim timely.
"},{"t":"If you need a certificate of lien release","h":"If it has been more than 30-days since the balance was full paid, contact the IRS Centralized Lien Operation by calling 800–913-6050 or e-fax 855-390-3530 to request a copy of the lien release.
If you want a copy of the lien release and it has been less than 30-days since the balance was full paid, you must make the request in writing and mail it to the Collection Advisory Group in your area.
See Applying for Withdrawal of the Notice of Federal Tax Lien.
"},{"t":"Additional Resources","h":"You received a notice from the IRS about your balance due resulting from an audit or the IRS creating a return for you because you didn’t file a return. You disagree with the balance due and you ask for an audit reconsideration and/or file your original return.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS has assessed tax and/or penalties against you. The liability may be due to a filed return, an audit, assessment of an additional tax, and/or assessment of a penalty. This notice or letter is informing you of how much you owe, when it’s due, and how to pay.
"},{"t":"How did I get here?","h":"The IRS assessed tax as the result of an audit, an additional tax assessment, assessment of a penalty, or the IRS may have filed a return on your behalf if you did not file (also known as a Substitute for Return (SFR)).
"},{"t":"What are my next steps?","h":"There are several options available to dispute the balance owed when you disagree with the IRS.
You may request an audit reconsideration when you disagree with the tax the IRS says you owe and any of the three situations below apply:
See Publication 3598 for more information on how to request an audit reconsideration.
If you do not file a return, the IRS is authorized to prepare what is known as a Substitute for Return (SFR), in which the IRS calculates your tax and any interest and penalties based on information available to the IRS. If the IRS filed an SFR, you can still submit your own tax return.
Because the IRS may not have complete information about your situation, it may overstate your tax liability. This could mean you owe more tax than if you had filed your own return. If the IRS files an SFR, it’s still in your best interest to file your own tax return to take advantage of any exemptions, credits, and deductions you’re entitled to receive.
You can also pay the balance due in full and then file a claim for credit or refund of tax with an Amended Return (IRS Form 1040-X, Amended U.S. Individual Income Tax Return).
For a refund of interest, penalties, or additions to tax, or a refund of certain types of tax (other than income tax), you may submit Form 843, Claim for Refund and Request for Abatement. Generally, you must file a claim for credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. If you do not file a claim within this period, you may no longer be entitled to a credit or a refund. Note that even if you file a timely claim for credit or refund, there could be limits on the amount of the credit or refund you can obtain, depending on when the tax was paid. See Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund.
You may request Innocent Spouse relief by submitting Form 8857, Request for Innocent Spouse Relief, if your spouse (or former spouse) improperly reported items or omitted items on your joint income tax return and you believe you should not be held responsible for part or all of the tax, and any related penalties and interest. See Publication 971, Innocent Spouse Relief, for more information.
You can file an Offer in Compromise with Doubt as to Liability when you do not believe you owe the tax or you do not believe the amount is correct. You can submit the offer using Form 656-L which includes instructions for completing the offer, a pre-qualifier assessment to help you determine if the offer is the correct resolution, and the terms you are agreeing to by submitting the offer.
You may be able to raise your arguments in a Collection Due Process (CDP) hearing or an equivalent hearing. The existence or amount of tax can be disputed in a CDP or equivalent hearing only if you did not receive a Notice of Deficiency before the tax was assessed or otherwise have an opportunity to dispute the balance. See also Publication 1660, Collection Appeal Rights, and Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
If you believe you may be a victim of Identity Theft, you should contact the IRS immediately. See Publication 5207, Identity Theft Information for Taxpayers, and Form 14039, Identity Theft Affidavit for more information.
"},{"t":"Still need help?","h":"You can go to www.irs.gov, call the IRS tax law phone line, (800-829-1040), or use the IRS forms and publications.
"}],"updated":"October 24, 2024","links":[7493,2999,3000],"back":[16190,11915]},{"id":9085,"title":"Letter 3219-C","code":"Letter 3219C","codeNum":"3219C","kind":"notice","sub":"Letter 3219-C is mailed to taxpayers informing them that the IRS is proposing a deficiency or disallowing…","overview":"Letter 3219-C is mailed to taxpayers informing them that the IRS is proposing a deficiency or disallowing a claim for refund or a credit for a subsequent period’s estimated tax.","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-3219-c/","secs":["proc"],"station":"The IRS determined there’s a deficiency in your income tax. This letter is your Notice of Deficiency, as required by law. Deficiency means that the IRS has calculated your tax amount to be higher than was reported on your tax return.
Letter 3219C, Statutory Notice of Deficiency (also referred to as 90-Day Letter), is your legal notice that the IRS is proposing. This letter provides you with information about your right to challenge the proposed IRS adjustments in the United States Tax Court by filing a petition within 90 days of the date of your notice (150 days if you reside outside the United States).
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"While processing your tax return the IRS conducted a review of the wages, withholding, and credits claimed and were not able to verify the amounts you reported. Therefore, this is a proposal to disallow your wages, withholding, or credits and to adjust your account. This could possibly result in a reduced refund amount or a balance due.
The IRS is required to send a statutory notice of deficiency to a taxpayer’s last known address by certified mail. The last known address is generally the address that appears on your most recently filed and properly processed tax return unless the IRS is given clear and concise notification of a different address.
"},{"t":"How did I get here?","h":"The IRS received information from a third party, such as an employer or financial institution, and the information is different than what you reported on your tax return for that income. You received Letter 3219C because the IRS completed a review of your tax return and proposed changes to the amount of tax you owe. You have either not responded or have not provided a signed agreement consenting to these changes. Without your consent, the IRS cannot assess the proposed deficiency without first providing you an opportunity to challenge these adjustments by filing a petition with the Tax Court.
"},{"t":"What are my next steps?","h":"Read the notice carefully
You should determine if you agree with the proposed changes or wish to file a petition with the Tax Court to dispute the adjustments made by the IRS. If you agree with the changes, sign and return the Consent to Assessment and Collection Waiver Statement, at the end of the letter. The IRS requires both spouses signatures if you were married filing jointly for that return.
"},{"t":"If you have additional Information","h":"You may be able to resolve this matter without going to court by contacting the IRS using the toll- free number at the top of this letter. They will work with you to resolve your issues during the 90-day response period.
For the most efficient resolution to your case, read the notice carefully, gather the required documentation and reply withing the 90 -day response period using the Documentation Upload Tool (DUT).
To reply using the tool:
Send the supporting documentation (i.e., screenshots, pictures, other digital images) including a copy of your notice. Complete the tool’s upload form and submit your response.
You can also scan the QR code on your notice to access the DUT if you prefer to use your phone.
"},{"t":"Replying to the IRS","h":"If you do not agree with the adjustments and intend to file a petition, you must send your petition to the United States Tax Court (not the IRS) within the 90-day or 150-day period (if you are outside of the United Sates) shown on your notice. This is the period prescribed by law and cannot be extended by the IRS. If you miss the deadline, you won’t be able to have a judge review your case without first paying the amount due.
You should review the information provided in your letter, along with the information and instructions available on the United States Tax Court website. The necessary guidance can be found on this website Guidance for Petitioners. There is a fee for the filing of a petition; however, you may file an Application for Waiver with the Tax Court.
If the adjustment to your account results in a balance due, pay the amount you owe by the due date on the notice.
If you can’t pay the full amount due, pay as much as you can and consider online payment options. If you need additional assistance, call the IRS at the toll-free number on the top right corner of your notice.
Contact the Taxpayer Advocate Service (TAS) if you are experiencing an economic hardship or need help in resolving problems. You can reach TAS at 877-777-4778 or TTY/TTD 800-829-4059
"}],"updated":"June 8, 2026","links":[],"back":[]},{"id":8946,"title":"Letter 4800 C","code":"Letter 4800C","codeNum":"4800C","kind":"notice","sub":"Letter 4800C is mailed to taxpayers informing them that the IRS is proposing a deficiency or disallowing a…","overview":"Letter 4800C is mailed to taxpayers informing them that the IRS is proposing a deficiency or disallowing a claim for refund or a credit for a subsequent period’s estimated tax.","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-4800-c/","secs":["proc"],"station":"Letter 4800C is mailed to taxpayers informing them that the IRS is proposing to change your tax return, tax credits or both.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Based on the information reported to the IRS under your name and Social Security number (SSN) by employers, banks, and other payers, the IRS records do not match up with the amounts you reported so the IRS is proposing adjustments to certain items on your return. You may need to verify tax credits claimed, income tax withholding, or business expenses.
Important
You must respond within 30 days from the date of this letter, or the proposed changes will be made to your account.
If you don’t respond within the 30 days as required, the IRS will send either
Note: Authorized third parties may assist taxpayers, but the taxpayer must be present on the phone or in-person. Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf.
"},{"t":"How did I get here?","h":"While processing your tax return, an attempt was made to verify wages, withholding, and refundable credits, such as the Premium Tax Credit or the American Opportunity Tax Credit, that were reported to the IRS. The IRS records do not match up with the amounts you reported; therefore, the IRS is proposing adjustments to certain items on your return, e.g., your wages, withholding, and refundable credits. Adjusting your wages may also adjust your refundable credits claimed, such as the Earned Income Tax Credit or the Additional Child Tax Credit.
"},{"t":"If you filed a return","h":"To support the entries on your return and complete processing of your tax return you may need to submit documents and information requested in the Letter 4800C, for example:Do Not file a Form 1040-X , Amended U.S Individual Income Tax Return, at this time. Your account will be corrected based on the review of documents submitted.
The review process could take anywhere up to 180 days, the IRS will contact you if they have any questions. If you have not received your refund or heard from the IRS after that time, contact the IRS at the toll-free number listed at the top right corner of your notice.
If the IRS accepts your documentation, the IRS will send you a letter stating that it accepts your return as filed. If your documentation is not accepted, you will receive a letter explaining why. If you disagree, you may request a conference with the IRS Independent Office of Appeals (Appeals).
If you agree with the proposed changes to your account, sign and return the enclosed form. You will receive a bill advising you of the amount owed. The amount owed will include interest and penalties that will continue to accrue until the balance is paid in full.
If you disagree, in the enclosed envelope, send the statement and photocopies of your original documents that support your position. If you’re unable to verify an amount you claimed, explain the issue and how you determined the amount. Include the Response Form or a complete copy of this letter.
If you have submitted all of your documentation and do not agree with the proposed changes to your account, request your case be forwarded to Appeals for review.
If the IRS doesn’t accept the documentation submitted, you will receive a letter explaining why. If you disagree with the decision, you may request an Appeals conference. Appeals is independent from the IRS office that sent you this letter. If you don’t wish to appeal or you disagree with the Appeals decision, you may have the right to take your case to court.
"},{"t":"If you didn’t file","h":"Call the IRS immediately as you may be a victim of tax-related identity theft. Someone else may have used your personal information to file this return.
Contact the Taxpayer Advocate Service (TAS) if you are experiencing an economic hardship or need help in resolving problems. You can reach TAS at 877-777-4778 or TTY/TTD 800-829-4059
Note: Authorized third parties may assist taxpayers, but the taxpayer must be present on the phone or in-person.
Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf.
"},{"t":"Reply to the IRS","h":"You can send your information to the fax number in the letter using either a fax machine or an online fax service.
Protect yourself when sending digital data by understanding the fax service’s privacy and security policies, or mail using the envelope enclosed with the letter.
Get general information with our self help pages, when you receive a notice from the IRS.
"}],"updated":"June 8, 2026","links":[],"back":[]},{"id":8884,"title":"Did Questioned Credits Get Verified (AQC)","code":null,"codeNum":null,"kind":"station","sub":"Letter 4800C is mailed to taxpayers informing them that the IRS is proposing a deficiency or disallowing a…","overview":"Letter 4800C is mailed to taxpayers informing them that the IRS is proposing a deficiency or disallowing a claim for refund or a credit for a subsequent period’s estimated tax. Credits claimed, income tax withholding, or business expenses need verified before your refund will be released or applied to next year’s Estimated tax.","url":"https://www.taxpayeradvocate.irs.gov/notices/did-questioned-credits-get-verified-aqc/","secs":["proc"],"station":"Letter 4800C, Questionable Credit 30-Day Contact Letter, is mailed to taxpayers informing them that the IRS is proposing a deficiency or disallowing a claim for refund or a credit for a subsequent period’s estimated tax.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Based on the information reported to the IRS under your name and Social Security number (SSN) by employers, banks, or other payers, you may need to verify tax credits claimed, income tax withholding, or business expenses before your refund will be released or applied as an overpayment to next year’s estimated tax.
You must respond within 30 days from the date of this letter, or the proposed changes will be made to your account changing the amount of your refund. If you don’t respond within the 30 days as required, then after the suspense period, the IRS will send either a Letter 3219C, Statutory Notice of Deficiency, allowing the taxpayer 90 days to petition the Tax Court, or a Letter 0105C, Claim Disallowed, or a Letter 0106C, Claim Partially Disallowed, and will make an immediate adjustment reflecting the claim disallowance.
"},{"t":"How did I get here?","h":"While processing your tax return, an attempt was made to verify wages, withholding, and refundable credits, such as the Premium Tax Credit or the American Opportunity Tax Credit, that were reported to the IRS. The IRS records do not match up with the amounts you reported; therefore, the IRS is proposing adjustments to certain items on your return, e.g., your wages, withholding, and refundable credits. Adjusting your wages may also adjust your refundable credits claimed, such as the Earned Income Tax Credit or the Additional Child Tax Credit.
"},{"t":"Check the return address","h":"The first thing to do is to check the return address to be sure it’s from the IRS and not another agency.
"},{"t":"If you didn’t file","h":"Call the IRS immediately as you may be a victim of tax-related identity theft. Someone else may have used your personal information to file this return.
Note: Authorized third parties may assist taxpayers, but the taxpayer must be present on the phone or in-person.
Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf.
"},{"t":"If You Filed a Return","h":"To support the entries on your return and complete processing of your tax return you may need to submit documents and information requested in the Letter 4800C (within 30-days from the date of the letter), for example:
Do Not file a Form 1040-X , Amended U.S Individual Income Tax Return, at this time. Your account will be corrected based on the review of documents submitted.
For the fastest case resolution, you may consider using the Documentation Upload Tool to reply:
You can also reply by:
The review process could take anywhere from 45 to 180 days. If you have not received your refund or heard from the IRS after that time, contact the IRS at the toll-free number listed at the top right corner of your notice.
If the IRS accepts your documentation, the IRS will send you a letter stating that it accepts your return as filed. If your documentation is not accepted, you will receive a letter explaining why. If you agree with the proposed changes to your account, sign and return the enclosed form. You will receive a bill advising you of the amount owed. The amount owed will include interest and penalties. Please note that while penalties accrue only until they reach a maximum capped percentage, interest compounds daily and will continue to accrue until the balance is paid in full.
If you disagree, in the enclosed envelope, send the statement and photocopies of your original documents that support your position. If you’re unable to verify an amount you claimed, explain the issue and how you determined the amount. Include the Response Form or a complete copy of this letter.
If you have submitted all of your documentation and IRS does not accept the documentation, you will receive a letter explaining why. If you do not agree with the IRS explanation and proposed changes to your account, you may request your case be forwarded to the IRS Independent Office of Appeals for review.
Appeals is independent from the IRS office that sent you this letter. If you don’t wish to appeal or you disagree with the Appeals decision, you may have the right to take your case to court.
"},{"t":"Related Content","h":"Overview
In 2017, as required by law, the Internal Revenue Service started using private collection agencies (PCAs) to collect certain overdue federal tax debts. If your federal tax debt is assigned to a PCA, you will receive letters from both the IRS and the agency. These letters contain important information for when you are contacted by the collection agency, so make sure to put them in a safe place.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"If you have a balance on your tax account, the IRS is notifying you that they have assigned your tax account to a PCA for collection.
When your federal tax debt is assigned to a PCA you will receive letters from both the IRS and the agency. These letters contain important information for when you are contacted by the collection agency, so make sure to put them in a safe place. Also, the letters will let you know which PCA your tax account has been assigned to.
"},{"t":"How did I get here?","h":"You have a balance due on your tax account. A notice was sent to you previously letting you know how much you owe, when it was due, and how to pay. Since the IRS did not hear from you it is notifying you that it has transferred your tax account to a PCA for collection. You will also receive a letter from the PCA assigned to your tax account. You have the option to pay the amount in full upon receipt of the notice. You can do so electronically at pay your taxes on IRS.gov. For specifics, see I got a notice from the IRS and Private Debt Collection Frequently Asked Questions.
"},{"t":"Is it from the IRS?","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond. If you want more details about your tax account, you can order a transcript. Also, review your notice or letter to see if there is a specific website link to visit for additional information. This is usually located at the end of the notice or letter.
If it is from a PCA, the letter should explain that your tax debt has been assigned to them and provide you with a Taxpayer Authentication Number. The PCA uses this number to verify your identity and you can use the number to confirm the PCA’s identity. See Private Debt Collection or Private Debt Collection Frequently Asked Questions.
If it’s from another agency, such as a state tax department, you’ll need to call that office for an explanation.
If the letter is from the Department of the Treasury Bureau of the Fiscal Service, these notices are often sent when the IRS takes (offsets) some or all of your tax refund to cover another, non-IRS debt. The Bureau of the Fiscal Service only facilitates the transfers of the refund between IRS and the agency that the balance is owed to — it won’t have information about your IRS account or where the money is being sent.
"},{"t":"If you disagree","h":"If you don’t believe you owe the IRS, call the IRS toll-free at 1-800-829-1040 (or TTY/TDD 1-800-829-4059) for more information or assistance in resolving the debt. See Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
If you can pay the amount in full upon receipt of the notice, you can do so electronically at pay your taxes on IRS.gov. You can also sign up to view your account information securely online. Once your federal tax debt is paid in full, then your tax account will be returned to the IRS and closed.
If you can’t pay the full amount, you need to decide which payment option might work for your situation and act to set up a payment plan or discuss other alternatives. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the collection agency to contact you. For specifics, see I got a notice from the IRS and Private Debt Collection Frequently Asked Questions.
PCAs cannot take any type of enforcement action against you to collect your debt. However, the IRS does have the legal authority to file a Notice of Federal Tax Lien or issue a levy to collect an overdue account.
If you do not wish to work with your assigned PCA to settle your overdue tax account, you must submit this request in writing to the PCA. (See No Contact Letter.)
If you do speak with the PCA, they can ask if you can full-pay your tax debt within 120 days. If you can’t, the statute allows the PCA to offer you a plan known as an installment agreement under which you may pay your tax debt in full over seven years or less. A PCA may not take collection action (such as filing a lien, levying your bank account, or garnishing your wages), nor may it issue a summons or report your IRS tax debt to the credit rating agencies.
You can call the IRS and explain that you do not want to pay in installments or can’t afford to do so. If you orally advise the PCA you plan to contact the IRS about collection alternatives, the PCA will place a 60-day hold on your account. If you have not reached an agreement with the IRS within those 60 days, the PCA may resume collection activity on your account. Because many actions take longer than 60 days, you may wish to write to the private collection agency to request that it stop contacting you and you no longer wish to work with them. (See No Contact Letter.)
"}],"updated":"November 1, 2024","links":[8234],"back":[8234]},{"id":8234,"title":"Private Debt Collection (PDC)","code":null,"codeNum":null,"kind":"station","sub":"Private Debt Collection","overview":"In 2017, as required by law, the Internal Revenue Service started using private collection agencies (PCAs) to collect certain overdue federal tax debts. If your federal tax debt is assigned to a PCA, you will receive letters from both the IRS and the agency. These letters contain important information for when you are contacted by the collection agency, so make sure to put them in a safe place.\r\n","url":"https://www.taxpayeradvocate.irs.gov/notices/private-debt-collection/","secs":["coll"],"station":"As required by law, the IRS uses Private Collection Agencies (PCAs) to collect certain overdue federal tax debts.
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","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"If you have a balance due and the IRS assigns your tax debt to a PCA for collection, you will receive letters from both the IRS and the PCA. These letters contain important information about what to do if you are contacted by the PCA, so make sure to put them in a safe place. The letters will also let you know which PCA your tax debt has been assigned to. The PCA will send its letter before calling you.
"},{"t":"How did I get here?","h":"You have a balance due on your tax account. A notice was sent to you previously letting you know how much you owe, when it was due, and how to pay. Because your account remains unpaid and the IRS is required to use PCAs for certain overdue accounts, it is notifying you that it has assigned your tax debt to a PCA for collection.
"},{"t":"What are my next steps?","h":"If you received a Notice CP40 from the IRS, keep the notice for your records. It contains a taxpayer authentication number that the PCA will use to verify your identity and you will use to confirm the PCA identity. You should receive a letter from the PCA containing the same taxpayer authentication number. The PCA should not call you before sending that letter. You can also review your IRS Online Account or request an account transcript to verify that your account was assigned to a PCA. See Private Debt Collection Frequently Asked Questions.
If it’s from another agency, such as a state tax department, you’ll need to call that office for an explanation. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the PCA to contact you. Authorized PCAs will not ask you to pay them directly or to use the gift cards, prepaid debit cards, cryptocurrency, or wire transfers. Payments should be made to the IRS.
If you can pay the amount in full upon receipt of the notice, you can do so electronically on the IRS payments page. You can also sign up to view your account information securely online at IRS.gov. Once your federal tax debt is paid in full, then your tax account will be returned to the IRS closed.
If you speak with the PCA, they can ask if you can pay your tax debt within 120 days. If you can’t, the PCA is allowed to offer you a payment arrangement under which you may pay your tax debt in full within seven years or before the collection expiration date, whichever is earlier. You should not agree to make a monthly payment you cannot afford.
If a payment arrangement is not possible due to your financial situation, you can request that your case be returned to the IRS to determine if another payment option may work for your situation. If you orally advise the PCA you plan to contact the IRS about collection alternatives, the PCA will place a 60-day hold on your account. If you have not reached an agreement with the IRS within those 60 days, the PCA may resume collection activity on your account. Because many actions take longer than 60 days, you may wish to write to the private collection agency to request that it stop contacting you and you no longer wish to work with them. (See No Contact Letter.)
PCAs cannot take any type of enforcement action (such as filing a lien or issuing a levy) against you to collect your debt. They also cannot issue a summons, report your IRS tax debt to credit rating agencies, or collect financial information from you.
You are not required to work with the assigned PCA to settle your tax debt. You may request that the PCA return your tax debt to the IRS. You must submit this request in writing to the PCA. (See No Contact Letter.)
"},{"t":"Additional Information","h":"You received a notice or letter from the IRS requesting payment and you are contacting the IRS to discuss payment option.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"If you have a balance on your tax account, you’ll get a notice letting you know how much you owe, when it’s due, and how to pay. If you are able to full pay the balance owed, see Payments for the various ways you can pay your IRS debt.
If you can’t pay the full amount determine what payment options might work for your situation, such as a payment plan. Proactively addressing the tax debt may help you avoid penalty and interest charges and IRS action to collect the balance. For specifics, see I got a notice from the IRS.
If your notice indicates you have missing tax returns, file the missing returns as soon as possible. See Filing Your Taxes for more information on how to file your return.
For additional information on your correspondence, see Understanding your IRS Notice or Letter.
"},{"t":"How did I get here?","h":"The IRS mailed letters or notices concerning your balance owed and you are now contacting IRS to discuss your options.
"},{"t":"What are my next steps?","h":"If you received correspondence from the IRS, follow the instructions on the letter or notice about how to respond. Call the phone number or visit the website listed on the notice or letter for additional information, this is usually located at the end. If possible have your tax and income documents (such as cancelled checks, tax returns, etc.) ready when you call. If you disagree, contact the IRS. If you want more details about your tax account, you can request a copy of your transcript.
If the correspondence is not from the IRS, you’ll need to call the sender to discuss the issue.
If you think you are not responsible for some or all of the tax, see Publication 5, Your Appeal Rights and How to Prepare a Protest if You Don’t Agree.
If you can’t pay the full amount by the due date, you will need to determine what payment options might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance. Being proactive in addressing the tax debt may allow you to avoid additional penalty and interest charges and may prevent the IRS actions to enforce collection, such as a levy.
You may qualify for penalty relief if you tried to comply with tax laws but were unable due to circumstances beyond your control. To request penalty relief, follow the instructions in the IRS notice you received. Some penalty relief requests may be accepted over the phone.
You may need to submit Form 843, Claim for Refund and Request for Abatement, along with a signed statement to the IRS explaining your reasons. For specific instructions, see the Penalty Relief page on IRS.gov or Notice 746, Information About Your Notice, Penalty and Interest
"}],"updated":"October 24, 2024","links":[11582],"back":[]},{"id":8223,"title":"IRS Sends Taxpayer Collection Notices","code":null,"codeNum":null,"kind":"station","sub":"Taxpayer receives a notice or letter from the IRS and either chooses to respond to the notice or letter by…","overview":"Taxpayer receives a notice or letter from the IRS and either chooses to respond to the notice or letter by paying their tax balance in full and/or filing missing tax returns; or pursuing a payment option; or the taxpayer chooses not to respond.\r\n","url":"https://www.taxpayeradvocate.irs.gov/notices/irs-sends-taxpayer-collection-notices/","secs":["coll"],"station":"Overview
Taxpayer receives a notice or letter from the IRS and either chooses to pay the tax balance in full and/or filing missing tax returns; pursue a payment option; or not respond.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"If you have a balance on your tax account, you’ll get a notice letting you know how much you owe, when it’s due, and how to pay.
If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and act to set up a payment plan or discuss other ways to pay off your balance. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS.
If your notice indicates you have missing tax returns, file the missing returns as soon as possible. See Filing Your Taxes for more information on how to file your return.
"},{"t":"How did I get here?","h":"You didn’t file your tax return timely, or you filed your return without paying the balance due, or the IRS determined that your return had a balance due and that balance has not been paid yet.
As a result, you have a balance on your tax account.
This notice is being sent to you to let you know how much you owe, when it is due, and how to pay and/or that you need to file your missing tax returns.
"},{"t":"Is it from the IRS?","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond. If you want more details about your tax account, you can order a transcript. Also, review your notice or letter to see if there is a specific website link to visit for additional information. This is usually located at the end of the notice or letter.
If it’s from another agency, such as a state tax department, you’ll need to call that office for an explanation.
If the letter is from the Department of the Treasury Bureau of the Fiscal Service, these notices are often sent when the IRS takes (offsets) some or all of your tax refund to cover another, non-IRS debt. The Bureau of the Fiscal Service only facilitates the transfers of the refund between IRS and the agency that the balance is owed to — it won’t have information about your IRS account or where the money is being sent.
"},{"t":"If you disagree","h":"If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree
If you can’t pay the full amount by the due date, you need to figure out what payment options might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS.
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.
"},{"t":"Additional Resources","h":"If you think you’ll have trouble paying your taxes, it’s helpful to know what your options are to address your tax debt.
"}],"updated":"September 5, 2024","links":[],"back":[]},{"id":28687,"title":"Notice CP71C","code":"CP 71C","codeNum":"71C","kind":"notice","sub":"Notice CP71C is an annual reminder notice of your balance due (taxes you owe), including tax, penalties,…","overview":"Notice CP71C is an annual reminder notice of your balance due (taxes you owe), including tax, penalties, and interest. The notice also provides information on the criteria for denial of your passport application/renewal or revocation of your passport due to tax debt. ","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-cp71c-taxes-still-owed-annual-reminder-your-passport-may-be-denied-or-revoked/","secs":["coll"],"station":"Overview
Notice CP71C is an annual reminder notice of your balance due (taxes you owe), including tax, penalties, and interest. The notice provides information on potential denial of your passport application or renewal, as well as revocation of your current passport due to tax debt.
This annual notice is sent to remind you of your tax, penalties, and interest owed. This reminder notice is sent even if you have already worked with the IRS to address your balance through a payment plan or if the IRS has determined your balance is currently not collectible due to hardship.
The notice also explains that your passport application or renewal could be denied or your passport revoked as the result of the tax you owe.
"},{"t":"How did I get here?","h":"You have a balance due on your tax account. This notice was sent to you to remind you of the balance due.
"},{"t":"Is it from the IRS?","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service (IRS) and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond to the notice received and who to contact.
"},{"t":"If you disagree","h":"If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
"},{"t":"If you can't pay the full amount","h":"You can address your balance owed by determining what Payment Options might work for your situation and contact the IRS to set up a payment plan or discuss other ways to address your balance. If you have already addressed your tax debt through a Payment Plan or your balance has been placed in Currently Not Collectible status due to hardship you do not need to do anything. This is simply a reminder of the amount you owe.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance.
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746 Information About Your Notice, Penalty and Interest.
If you need more information about passport denial or revocation see Revocation or Denial of Passport in Cases of Certain Unpaid Taxes.
"},{"t":"Additional Resources","h":"You may have tax questions when filing your return. In addition to tax instructions and publications, IRS has an easy to use search to help you get answers to your tax questions. It allows you to choose a topic, then enter basic information to find your answer.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"Interactive Tax Assistance (ITA)","h":"Irs.gov offers an Interactive Tax Assistance (ITA). to assist you with questions that arise when preparing to file your return.
The ITA is a tool that provides answers The ITA allows you to find answers using a search feature or by viewing a list of categories.
You can make an appointment at an IRS Taxpayer Assistance Center Office to get help. Appointment times vary by tax issues and office locations.
Once you find your local office, see what services are available or call 844-545-5640 to schedule an appointment.
"},{"t":"Tax law phone number","h":"You can call the IRS tax law phone line 800-829-1040.
"}],"updated":"October 25, 2024","links":[],"back":[]},{"id":7988,"title":"Taxpayer Mails Return","code":null,"codeNum":null,"kind":"station","sub":"If you need to file a paper tax return, consider sending it by certified mail, with a return receipt.","overview":"If you need to file a paper tax return, consider sending it by certified mail, with a return receipt.","url":"https://www.taxpayeradvocate.irs.gov/notices/taxpayer-mails-return/","secs":["prep"],"station":"If you need to file a paper tax return, consider sending it by USPS certified mail, with a return receipt. This will be your proof of the date you mailed your tax return and when the IRS received it. You may also use certain private delivery services designated by the IRS. Use the current IRS.gov mailing address for your form, your location and if there is a payment included or not.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"Mailing Times","h":"If you mail a paper Form 1040, U.S. Individual Income Tax Return, it can take six to eight weeks to process your return.
"},{"t":"Where to file","h":"Where to file paper tax returns with or without a payment
"}],"updated":"April 24, 2026","links":[],"back":[7857,7491]},{"id":7872,"title":"Taxpayer Files Return on Paper","code":null,"codeNum":null,"kind":"station","sub":"The IRS provides online access to official federal tax forms, instructions and publications, which can be…","overview":"The IRS provides online access to official federal tax forms, instructions and publications, which can be downloaded or printed from: https://www.irs.gov/forms-instructions. ","url":"https://www.taxpayeradvocate.irs.gov/notices/taxpayer-files-return-on-paper/","secs":["prep"],"station":"The IRS encourages taxpayers and tax professionals to file electronically. However, if you decide or are required to paper file there are tools available to assist you.
The IRS provides online access to official federal tax forms, instructions and publications, which can be downloaded or printed online.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"You are required to file a paper tax return if you're:","h":"If you need to file a paper tax return, consider sending it by certified mail, with a return receipt. This will be your proof of the date you mailed your tax return and when the IRS received it. You may also use certain private delivery services designated by the IRS. For mailing purposes, you can find IRS addresses on IRS.gov.
"},{"t":"If you owe taxes, you have multiple ways to pay, including:","h":"You can make most common tax payments in your individual online account. In your online account:
If you can’t pay the taxes you owe, the IRS has payment options available. The best option for you generally depends on how much you owe and your current financial situation. Each options has different requirements and some options have fees associated with them.
"}],"updated":"April 16, 2026","links":[],"back":[]},{"id":7857,"title":"Free File/Free File Fillable Forms","code":null,"codeNum":null,"kind":"station","sub":"Free File: Any taxpayer with adjusted gross income of $69,000 or less can find free commercial software…","overview":"Free File: Any taxpayer with adjusted gross income of $69,000 or less can find free commercial software products at Free File: File Your Taxes Online for Free. Free File Fillable Forms: This program has a free electronic filing option and does not have age, income or residency restrictions.","url":"https://www.taxpayeradvocate.irs.gov/notices/free-file-free-file-fillable-forms/","secs":["prep"],"station":"Overview
Filing electronically is the safest, fastest, and most accurate way to file your tax return. If you choose to prepare and file your own tax return, depending on your circumstances, the IRS may offer you several ways to electronically file (e-file) your tax return for free.
Free File: Any taxpayer with adjusted gross income under a certain amount can find free commercial software products.
Free File Fillable Forms: This program has a free electronic filing option and does not have age, income or residency restrictions.
Helpful Hint: To speed up your refund process, it’s recommended to complete your return and enter your bank routing information so that any refund can be quickly and securely deposited directly into your bank account.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"Free File Information","h":"The IRS Free File Program is a public-private partnership between the IRS and a number of tax preparation and filing software industry companies who provide their online tax preparation and filing for free. If your income is below the threshold, Free File software allows you to use trusted brand-name software to prepare and e-file your federal tax return for free. This program is for taxpayers with adjusted gross income under a certain amount ($89,000 for 2025), you can find free commercial software products at Free File: File Your Taxes Online for Free.
Determine your eligibility and options for free state return preparation with the Free File Online Lookup Tool.
If your income is too high
If your Adjusted Gross Income is too high for Free File ($89,000 for 2025) you can choose to use aCommercial Tax Prep Software.
To use the application, you must have a U.S. phone number that accepts text messages, if you do not have a U.S. phone number and your Adjusted Gross Income is $89,000 or less try Free File Guided Tax Software. If you do not have a U.S. phone that accepts text messages, you will be unable to use this.
"},{"t":"Free File Fillable Forms Information","h":"This program has a free electronic filing option and does not have age, income or residency restrictions. However, it does not include software and users must know how to prepare a correct tax return, using only the forms and form instructions as guides.
Information about using the service is at Before Starting Free File Fillable Forms. The list of available forms can be found at Available Forms and Limitations.
"},{"t":"Additional Resources","h":"If you are a taxpayer without a cell phone with texting capabilities or with an income over the application limit you can look for additional resources online E-File with Commercial Software or Locate a Tax Professional.
You can also preparer and mail the return.
If you are an International taxpayer you can file by mail, or e-file using a tax software package with their personal computer or a tax professional.
"}],"updated":"March 18, 2026","links":[7293,7988],"back":[17079]},{"id":7854,"title":"Commercial Tax Software","code":null,"codeNum":null,"kind":"station","sub":"Taxpayers may use commercial tax preparation software to file and pay taxes electronically (for a fee).","overview":"Taxpayers may use commercial tax preparation software to file and pay taxes electronically (for a fee). When you file your return, it will be securely transmitted through an IRS-approved secure electronic channel. The software generally uses a question and answer format that provides answers to tax law questions. ","url":"https://www.taxpayeradvocate.irs.gov/notices/commercial-tax-software/","secs":["prep"],"station":"Overview
Taxpayers may use commercial tax preparation softwareSoftware used by taxpayers to prepare and file returns either by mail or electronically. to file and pay taxes electronically (for a fee). When you file your return, it will be securely transmitted through an IRS-approved secure electronic channel. The software generally uses a question and answer format that provides answers to tax law questions.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"Should I use IRS Free File instead?","h":"If your Adjusted Gross Income is less than a certain amount ($89,000 for 2025) you may use the IRS Free File instead of a commercial tax software.
"},{"t":"IRS Direct File","h":"IRS makes Direct File a permanent option to file federal tax returns for free; expanded access for more taxpayers planned for the 2025 filing season.
"},{"t":"Before filing your returns, address your digital assets","h":"Digital assets, in the broadest sense, are an item that is created and stored digitally, has value, has established ownership, and is discoverable. The Treasury Department has added to the definition that a digital asset must be recorded on a cryptographically secured distributed ledger or any similar technology. Find out more on digital assets and how this may apply to you.
"}],"updated":"March 18, 2026","links":[],"back":[7491]},{"id":7754,"title":"Paid Return Preparer","code":null,"codeNum":null,"kind":"station","sub":"A paid tax return preparer is an individual hired by a taxpayer to prepare the taxpayer’s federal tax…","overview":"A paid tax return preparer is an individual hired by a taxpayer to prepare the taxpayer’s federal tax return or claim for refund.\r\nEvery year, tens of millions of taxpayers pay someone to prepare their federal tax return.","url":"https://www.taxpayeradvocate.irs.gov/notices/paid-return-preparer/","secs":["prep"],"station":"A paid tax return preparer is someone you hire to complete and file your federal tax return or claim for refund. When you choose to work with a preparer, you should know what information they should request from you, what you should expect during the preparation process, and how to protect yourself from errors or misconduct.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"What to expect from a reputable paid preparer
A qualified preparer will
Representation rights differ by preparer type
Only certain preparers have unlimited representation rights before the IRS:
Preparers who participate in the Annual Filing Season Program have limited representation rights for returns they prepared and signed.
Warning signs of an unreputable preparer
Be cautions if a preparer:
These are common indicators of potential preparer fraud or misconduct.
"},{"t":"Selecting a Tax Return Preparer","h":"The IRS has a searchable, sortable Directory of Federal Tax Return Preparers with Credentials and Select Qualifications on IRS.gov that taxpayers can use to research tax return preparers by last name, ZIP code, or credential. This public directory includes PTIN holders who are:
Ask about fees up front, confirm the preparer will sign the return and include their PTIN, and check whether they offer year-round availability if the IRS contacts you later.
When working with a preparer:
You can research a specific tax professional’s credentials or qualifications. The listings are not an endorsement from the IRS.
"},{"t":"If You Suspect Preparer Misconduct","h":"You can report a preparer using:
Choosing an unreputable preparer can lead to:
Overview
Notice of Tax Due and Demand for Payment, Notice CP14, Balance Due $5 or More, No Math Error, is the first and most common notice sent to taxpayers. The notice advises the taxpayer that there is a tax due, states the amount of tax, including interest and penalties, and requests payment within 21 days.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"If you have a balance on your tax account, you’ll get a notice letting you know how much you owe, when it’s due, and how to pay. If you do not pay the amount due or make arrangements to pay, the IRS may proceed with collection actions.These actions can include additional notices, penalties and interest, and potentially the filing of a Notice of Federal Tax Lien.
"},{"t":"How did I get here?","h":"Your return was filed and the balance due has not been fully paid.
"},{"t":"Check the address","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond. If you want more details about your tax account, you can order a transcript. Also, review your notice or letter to see if there is a specific website link to visit for additional information. This is usually located at the end of the notice or letter.
If it’s from another agency, such as a state tax department, you’ll need to call that office for an explanation.
"},{"t":"If you disagree","h":"If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
"},{"t":"Payment Options","h":"If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance.
If you are able to full pay the balance owed, see Payments for the various ways you can pay your IRS debt.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance.
"}],"updated":"May 11, 2026","links":[],"back":[]},{"id":25594,"title":"Notice CP14H – Owed Minimum Essential Health Coverage Payment (Shared Responsibility Payment)","code":"CP 14H","codeNum":"14H","kind":"notice","sub":"Owed Minimum Essential Health Coverage Payment (Shared Responsibility Payment)","overview":"This is the first notice of taxa payment due resulting from not having minimum essential health coverage for you and, if applicable, your dependents. This payment is commonly referred to as the shared responsibility payment (SRP).","url":"https://www.taxpayeradvocate.irs.gov/?post_type=notices&p=25594","secs":["coll"],"station":"","ovHead":"","stepsHead":"I need more information","steps":[],"updated":"","links":[],"back":[]},{"id":25597,"title":"Notice CP14I – Return Filed – IRA Taxes or Penalties Due","code":"CP 14I","codeNum":"14I","kind":"notice","sub":"Return Filed – IRA Taxes or Penalties Due","overview":"This notice explains you have tax and penalties due resulting from either withdrawing less than the required minimum amount from a traditional individual retirement arrangement (IRA) or putting more than the allowed maximum contribution into a tax-sheltered account. ","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-cp14i-return-filed-ira-taxes-or-penalties-due/","secs":["coll"],"station":"Overview
This notice explains you have tax and penalties due resulting from either withdrawing less than the required minimum amount from a traditional Individual Retirement Arrangement (IRA) or putting more than the allowed maximum contribution into a tax-sheltered account.
","ovHead":"Notice Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"This notice lets you know how much you owe, when it’s due, and how to pay. The notice advises you that there is tax due, states the amount of tax, including interest and penalties, and requests payment within 21 days. If you do not pay the amount due the IRS can proceed with collection activity.
"},{"t":"How did I get here?","h":"You owe taxes and penalties because you didn’t take out the required minimum amount from your traditional IRA or you put more than the maximum allowed amount into a tax-sheltered account, including retirement accounts and saving accounts for educational or medical expenses. For more information, please see Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs). Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs), Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans and Publication 970, Tax Benefits for Education.
"},{"t":"What are my next steps?","h":"If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS.
If you are able to full pay the balance owed, see the various ways you can pay your IRS debt.
If you can’t pay the full amount by that date, you can consider payment options that might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance.
"},{"t":"Additional Resources","h":""}],"updated":"September 10, 2024","links":[],"back":[]},{"id":7588,"title":"Letter 3210","code":"Letter 3210","codeNum":"3210","kind":"notice","sub":"This letter is issued to you when Appeals makes a determination on your Equivalent Hearing request.","overview":"This letter is issued to you when Appeals makes a determination on your Equivalent Hearing request.","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-3210/","secs":["appeals"],"station":"This letter is issued to you when the IRS Independent Office of Appeals (Appeals) makes a determination on your Equivalent Hearing request.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You submitted a request for a Collection Due Process (CDP) hearing. However, your request was not filed within the 30 days of the date of mailing of the CDP notice as required by Internal Revenue Code (IRC) section 6320 and/or 6330. You received an Equivalent Hearing which is a hearing equivalent to a CDP hearing and the IRS Independent Office of Appeals (Appeals) made a decision on your appeal request. You cannot dispute Appeals in an Equivalent Hearing decision in the U.S. Tax Court.
"},{"t":"How did I get here?","h":"You have a balance due on your tax account. The IRS has either issued you a CDP levy notice or filed a Notice of Federal Tax Lien (NFTL) providing CDP appeal rights. You have exercised your appeal rights and made a request for a CDP hearing after the due date for a timely hearing. You were entitled to an Equivalent Hearing with Appeals within the one-year period starting after the date of the CDP levy notice or, with respect to CDP lien cases, within the one-year period commencing the day after the end of the five-business-day period following the filing of the NFTL. Appeals made a decision on your appeal request.
"},{"t":"If You Have Questions","h":"If you have questions, you can contact the person shown at the top of the letter. You cannot dispute an Appeals Equivalent Hearing decision regarding the collection action (NFTL filing or levy) in the U.S. Tax Court because your appeal request was not filed within 30 days from the date of mailing of the CDP notice as required by IRC section 6320 and/or 6330.
Your account will be returned to Collection for action consistent with Appeals’ decision. You may want to review information regarding the following enforcement actions:
"},{"t":"Payment Options","h":"If you can’t pay the full amount, you can consider what payment options might work for your situation. You could review information regarding the following collection alternatives and resolutions:
"},{"t":"Agreed Collection Alternative","h":"If you agreed to a collection alternative such as an installment agreement or offer in compromise, you’ll need to make payments based on your agreement with the IRS. You’ll also need to stay current in filing and paying your taxes during the time of the agreement, and if you enter into an offer in compromise, for five years after the IRS accepts your offer.
"},{"t":"Additional Information","h":"If you believe that you timely filed your CDP hearing request and you can provide proof of timely filing, you can file a petition with the U.S. Tax Court within 30 days from the date of this letter to dispute Appeals’ decision about the timeliness of your hearing request.
To obtain a petition form and the rules for filing a petition, you can visit the U.S. Tax Court website.
If you think you’ll have trouble paying your taxes or the NFTL filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
"}],"updated":"October 23, 2024","links":[],"back":[]},{"id":7493,"title":"Offer in Compromise","code":null,"codeNum":null,"kind":"station","sub":"If you can’t pay your tax debt in full, or if paying it all will create a financial hardship for you, an…","overview":"If you can’t pay your tax debt in full, or if paying it all will create a financial hardship for you, an offer in compromise (OIC) may be an option. \r\no\tDoubt As to Liability (DATL)\r\no\tDoubt As to Collectability (DATC)\r\no\tEffective Tax Administration (ETA)\r\n","url":"https://www.taxpayeradvocate.irs.gov/notices/offer-in-compromise/","secs":["coll"],"station":"If you can’t pay your tax debt in full, or if paying it all would create a financial hardship, an offer in compromise (OIC) may be an option. An OIC (also known as an offer) is an agreement between you and the IRS, settle your tax debt for less than the full amount you owe.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The offer in compromise process can be lengthy. Keep close track of the dates, the IRS generally has up to 24 months from the date it receives your offer to accept, reject, return or receive your withdrawl of the offer. If the IRS doesn’t make a determination within that period, the offer is deemed accepted. This does not include any appeal period.
Submitting an offer doesn’t guarantee the IRS will accept it. It starts the process of evaluating your situation, your ability to pay, and the amount you’re offering. You can submit an offer for taxes owed individually and for your business. Separate Forms 656 may be required for individual and business liabilities.
Here are the main reasons the IRS may agree to accept less than the full amount you owe:
Another reason the IRS may accept payment of less than the full amount you owe is doubt as to liability (This means there is a genuine dispute about whether you owe the tax, or whether the amount is correct).
NOTE: You can’t submit an offer if your debt has been established by a final court decision or judgment about the tax or the amount.
"},{"t":"What should I do if I owe the amount and it is correct?","h":"This may include digital assets or financial interest in digital assets such as cryptocurrency stablecoins, and NFTs, find out more on digital assets and how this may apply to you.
"},{"t":"Offer Payment Options","h":"You can use your individual online account to apply for an OIC, make required initial offer payments (including the application fee) and make payments on an accepted offer. Form 656-B explains other ways you can make payments on an OIC. There are two kinds of payment options for an offer – you must select one of them and include the required payment with your offer unless you meet the low-income certification guidelines. The amount of the first and following payments will depend on the total amount you offer and which payment option you choose.
For the IRS to accept an offer, you must file all tax returns due and be current with estimated tax payments or withholding. If you have a valid extension for a current year return and have made required payments, you are considered current for that unfiled return. If you own a business and have employees, you must file all returns and be current on all your federal tax deposits for the current and prior two quarters.
NOTE: If you or your business is currently in an open bankruptcyproceeding, you’re not eligible to apply for an offer. Any resolution of your debts generally must take place within the context of your bankruptcy proceeding. Once the bankruptcy is discharged and closed, you may be able to file an offer.
After the IRS notifies you that it has accepted your offer and you pay the reduced amount you’ve agreed to, your entire tax debt is resolved if you fulfill the terms of the offer agreement.
If the IRS rejects your offer, it won’t return the application fee or any other payments you made with the offer. The IRS will apply the non-refundable fee and payments to your tax liability. You have the right to appeal, if the IRS rejects your offer. For more possible outcomes, see theHow will this affect me? section below.
"},{"t":"What should I do?","h":"Review the tax debt to make sure you owe it.If you feel you don’t owe the tax or the amount is incorrect. If the tax you owe is from an audit you didn’t know about or weren’t able to present any information for, you might be able to get an audit reconsideration. If you made a mistake on your return, filing an amended return may remove or reduce the debt. Most options are easier and less time consuming than submitting an offer, so it’s worth seeing if there is anything else you can do to resolve the debt before filing an offer.If you’ve exhausted other options, and you think an offer based on doubt as to liability is the best action, you can submit Form 656L, Offer in Compromise (Doubt as to Liability). Include a written statement explaining in detail why you believe the IRS is in error and attach supporting documentation. There is no application fee for this type of offer, but you must offer more than zero dollars.If you agree you owe the tax and you decide to submit an offer, you’ll need to give the IRS complete financial information. Make a list of your income, expenses, assets, digital assets, and any debts owed against those assets. Follow the instructions in Form 656B Booklet, Offer in Compromise Booklet, to prepare and file your offer. Individuals may be able to file online through their Individual Online Account."},{"t":"What are my next steps?","h":"Before you decide to submit an Offer in Compromise (offer), you should be aware of several things.Submitting an offer doesn’t guarantee the IRS will accept your offer. It starts the process of evaluating your situation, your ability to pay, and the amount you’re offering. You can submit an offer on taxes owed individually and for your business tax debts.You’ll have to pay an application fee of $205 and make offer payments based on the payment method you choose, unless you meet the low-income certification guidelines, in the IRS OIC Booklet.Your offer may not be processable
The IRS will first review your offer to determine if it can be processed and investigated. If the IRS cannot process your offer, they will send you a letter explaining why. The application fee is generally returned if the offer is not accepted for processing, but any payments you submitted will be applied to the your tax debt. A returned offer is not the same as a rejected offer and generally has no appeal rights.
The IRS will not process your offer if:
After the IRS processes your offer
If the IRS processes but closes your offer without accepting it, it will not return your application fee or any other payments you made with the offer. The IRS will apply these non-refundable fees and payments to the amount you owe.
The IRS usually has ten years from the date of assessment to collect a tax debt. However, filing an offer will extend the time the IRS has to collect all your debt.
While the IRS generally suspends other collection activities (such as a levy on your wages or bank account) while your offer is pending, the IRS may still file a Notice of Federal Tax Lien to protect its lien interest in any property you own and to notify other creditors of that interest. You have the right to appeal any lien or levy collection actions. Please refer to the What are my Rights? section below.
The IRS will keep any refund, including interest, that is due for tax returns filed through the date the IRS accepts your offer.
The IRS is required to explain how it calculates your ability to pay and how much it could potentially collect from you. You’ll receive correspondence and be able to contact the offer examiner or offer specialist assigned to you.
If the IRS rejects your offer
If the IRS rejects your offer, you have the right to appeal the rejection, but you must do so within 30 days of the date of the IRS’s rejection letter. To appeal a rejection, follow the instructions in the rejection letter and use IRS Form 13711, Request for Appeal of Offer in Compromise.
If the IRS accepts your offer
If the IRS accepts your offer, you’ll need to pay the offer amount according to the terms you agreed to and stay current with filing and paying your taxes for five years after the date of acceptance. If a NFTL has been filed, the IRS generally will release it after the offer terms are satisfied.
If the IRS returns your offer
The IRS may return your offer after it is processed, if you don’t timely file your tax returns, make estimated tax payments, properly adjust your tax withholding or make federal tax deposits. In addition, the IRS may return your offer, if your application fee or offer payment is dishonored, or if you don’t provide information the IRS requested. If the offer is returned, you won’t be able to an appeal. However, IRS will send you a notice providing you 30 days from the date of the notice to respond to the IRS asking for reconsideration of the decision to return the offer.
Make sure you don’t owe taxes next year
If the IRS accepts your offer but you don’t file and pay all taxes on time for the five years after the acceptance, the IRS will notify you that your offer is in default and may terminate the offer if that happens you’ll owe the full debt (less payment and credits already applied) plus any applicable penalties and interest.
Here are some ways to make sure you can pay your taxes
To file your annual individual income tax return, use Form 1040, U.S. Individual Income Tax Return, or, if you were born before January 2, 1960 (for 2024), you have the option to use Form 1040-SR, U.S. Tax Return for Seniors. If you claim certain deductions or credits or owe additional taxes you may need to complete one or more of the additional schedules.
If you e-file your return, the software you use will generally determine which schedules you need.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"Steps to take prior to preparing your return","h":"Prior to preparing your federal tax return make sure you have completely received and gathered all information needed to prepare your return. If you still have questions view our filing season resources for more information.
"},{"t":"How can I file my return?","h":"There are several options to file your individual tax return. Below are some options to review to determine the best option for you.
Find out more, Tax Information for Individuals.
"},{"t":"Your Rights","h":"For additional information about your rights, you can review Publication 1, Your Rights as a Taxpayer, or review Taxpayer Bill of Rights information online and watch the video “An Overview of the Taxpayer Bill of Rights” located on the TAS website.
"}],"updated":"January 23, 2025","links":[7201,7988,7854,7293],"back":[]},{"id":7182,"title":"Notice CP12","code":"CP 12","codeNum":"12","kind":"notice","sub":"The IRS corrected one or more mistakes on your tax return.","overview":"The IRS corrected one or more mistakes on your tax return. ","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-cp12/","secs":["proc"],"station":"The IRS corrected one or more mistakes on your tax return.
A CP12 Notice is sent when the IRS corrects one or more mistakes on your tax return which either result in a different refund amount, or in an overpayment when you thought you owed.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS received your individual income tax return; the amount of your refund has now been adjusted. A CP12 Notice is issued when there are mistakes on your return that require correction and an original refund amount is changed.
"},{"t":"How did I get here?","h":"You submitted your income tax return with one or more mistakes that needed to be corrected. As a result:
Review the notice and compare the IRS changes to the information on your tax return.
To find out what caused your tax return to change, contact the IRS at the toll-free number listed on the top right corner of your notice.
Note: Authorized third parties may assist taxpayers, but the taxpayer must be present on the phone or in-person. Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf.
"},{"t":"If you Agree","h":"If you agree with the changes the IRS made, no response is required.
If you disagree, contact the IRS at the toll-free number listed on the top right corner of your notice or respond by mail to the address on your notice. If you write to the IRS, include a copy of the notice along with your correspondence or documentation.
If you contact the IRS within 60 days of the date of this notice, they may reverse the change made to your account. You don’t need to provide an explanation or additional documents when you request the reversal, but the IRS will consider any information you provide. However, if you can’t provide additional information that justifies the reversal and the IRS believes the reversal is in error, the IRS will forward your case to the Examination department for a formal review of the items in question. Forwarding your case gives you formal appeal rights, including the right to appeal the IRS decision in court. After the IRS forwards your case, you should be contacted by a member of the Examination staff within five to six weeks to explain the audit process and your rights.
If you don’t contact IRS within the 60-day period, changes made to reduce your refund will not be reversed. Instead, you may file a claim for refund to dispute the changes. Generally, you must submit the claim within 3 years from the date you filed the tax return, or within 2 years from the date of your last payment for this tax, whichever is later.
If you don’t contact the IRS within the 60-day period, you’ll lose your right to appeal their decision before payment of tax. After 60 days, reversal requests must be substantiated.
"}],"updated":"July 14, 2026","links":[],"back":[]},{"id":29315,"title":"CP 24","code":"CP 24","codeNum":"24","kind":"notice","sub":"Collection Action - Levy/Seizure of Assets","overview":"The IRS assessed the tax and sent you a bill reflecting a balance on your tax account. ","url":"https://www.taxpayeradvocate.irs.gov/notices/cp-24/","secs":["proc"],"station":"The IRS changed your return because they found a difference between the amount of estimated tax payments on your tax return and the amount they posted to your account. You may have a credit because of these changes. The notice may also cover other changes the IRS made while processing your return.
The IRS reviewed your tax return and found that the estimated tax payments reported on your return do not match the estimated tax payments posted to your tax account. As a result, the IRS adjusted your account, which may have changed your refund or the amount you owe.
"},{"t":"How did I get here?","h":"This happened because the estimated tax payments claimed on your tax return did not match the payments the IRS has on record for your tax account. This can occur if:
If you agree with the changes the IRS made:
Contact the IRS at the number shown on the notice by the date indicated.
Contact the IRS within 60 days from the date of your notice
Most taxpayers can file their tax returns electronically. There are multiple e-filing options for individual taxpayers – Free File or Free File Fillable Forms; Volunteer Income Tax Assistance or Tax Counseling for the Elderly tax return preparation sites; commercial software; and authorized e-file providers.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"If you e-filed","h":"The IRS will notify you within 24 hours if your tax return was received and accepted or if it’s being rejected.
If you owe taxes on your tax return, you can schedule the payment to be deducted from your bank account or mail a check, cashier’s check, or money order to the IRS (make it payable to the U.S. Treasury). To avoid any additional charges for late payment, schedule your payment to be deducted on any day up to the due date of the tax return, or mail your payment in time to be received at the IRS by that date. If you mail a payment, you can expect the IRS to cash it within a week or two of receipt.
"},{"t":"When can you not e-file?","h":"Include the following information on your payment to make sure you get credit on your account:
If you e-file, the e-file system will provide you a voucher to mail with your payment.
"}],"updated":"March 18, 2026","links":[],"back":[7857,7491]},{"id":7288,"title":"Volunteer Income Tax Assistance/Tax Counseling for the Elderly","code":null,"codeNum":null,"kind":"station","sub":"The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make…","overview":"The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $56,000 or less, persons with disabilities and limited English-speaking taxpayers who need assistance in preparing their own tax returns.","url":"https://www.taxpayeradvocate.irs.gov/notices/vita-tce/","secs":["prep"],"station":"Free tax preparation is available to eligible taxpayers at locations with IRS certified volunteers.
The Volunteer Income Tax Assistance (VITA) program helps taxpayers:
The Tax Counseling for the Elderly (TCE) program helps taxpayers:
Services at each site can vary based on the availability of volunteers certified in tax law.
Publication 3676-B lists what tax returns VITA/TCE site volunteers will and will not prepare.
Use the locator to find the VITA or TCE site nearest you or call 1-800-906-9887.
"},{"t":"What VITA/TCE volunteers can and cannot do","h":"They CAN prepare basic federal tax returns that include:
They CAN’T prepare complicated tax returns that can include:
Publication 3676-B and the Checklist for Free Tax Return Preparation lists what to bring when you visit a VITA/TCE site.
"},{"t":"What should I do?","h":"Some VITA sites offer Certifying Acceptance Agent (CAA) services when you’re applying for an IRS ITIN. Contact CAA services to locate a VITA partner to schedule an appointment.
Find a VITA or TCE site nearest to you.
VITA sites are generally located within your community like a library, school, store, or other convenient location across the country.
To locate a VITA site near you:
The majority of TCE sites are operated by the AARP Foundation’s Tax Aide Program.
To locate a TCE Tax Aide site near you between January and April:
VITA and TCE programs offer free e-filing. Filing electronically may help you receive your tax refund faster. It also helps ensure your tax return is accurate by verifying Social Security numbers, names, birth dates, and checking the math.
"},{"t":"Self-Preparation Options","h":"Some of the VITA/TCE tax sites offer free e-filing.
Taxpayers have the option to prepare their own basic federal and state tax returns for free using web-based software provided at the location.
NOTE: Site locator tools are updated regularly from February through April.
"},{"t":"Related Content","h":"This letter is issued to the taxpayer when the Independent Office of Appeals (Appeals) makes a determination on the taxpayers Equivalent Hearing (EH) and Innocent Spouse request.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You submitted a request for a Collection Due Process hearing (CDP) hearing. However, your request was not filed within the 30-days from the date of mailing of the CDP Notice prescribed under Internal Revenue Code (IRC) §§ 6320 and 6330. Thus, you received a hearing equivalent to a CDP hearing and Appeals made a determination on your appeal request. You cannot dispute the Appeals decision rendered in an EH in the U.S. Tax Court.
Appeals made a determination on your request for relief from joint and several liability (Innocent Spouse Relief). You can dispute this appeals determination in U.S. Tax Court by filing a petition as provided by IRC Section 6015(e).
"},{"t":"How did I get here?","h":"You have a balance due on our tax account. The IRS has either issued you a CDP levy notice, or filed a Notice of Federal Tax Lien (NFTL) providing CDP appeal rights. You have exercised your appeal rights and made a request for a CDP hearing after the due date for a timely hearing. You were entitled to an EH with Appeals. Appeals made a decision on your appeal request. As part of your EH request you also requested Innocent Spouse Relief.
"},{"t":"If you want to dispute","h":"If you want to dispute in court the determination regarding your request for Innocent Spouse Relief, you must file a petition with the United States Tax Court within 90 days from the date of the Letter 4439. The time you have to file a petition with the Tax Court is set by law and can’t be extended or suspended, even for reasonable cause. The IRS or TAS can’t change the allowable time for filing a petition with the Tax Court.
You cannot dispute an Appeals decision regarding the collection action (NFTL filing or levy) in the U.S. Tax Court because your request was not filed within the 30-days from the date of mailing of the CDP Notice prescribed under IRC §§ 6320 and 6330.
Your account will be returned to Collection for continued enforcement action; however, you may want to review information regarding enforcement actions:
If you can’t pay the full amount, you can consider what payment options might work for your situation. You could review information regarding the following collection alternatives and resolutions:
"},{"t":"Additional Options","h":"If you think you’ll have trouble paying your taxes or the NFTL filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
"}],"updated":"October 17, 2024","links":[],"back":[]},{"id":7201,"title":"Taxpayer Receives and Gathers Tax Information","code":null,"codeNum":null,"kind":"station","sub":"View our interactive tax map to see where you are in the tax process.","overview":"View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.","url":"https://www.taxpayeradvocate.irs.gov/notices/receives-gathers-tax-info/","secs":["prep"],"station":"Before you sit down and start preparing your tax return or before you meet with a tax return preparer, gather all your tax records. Your records must support the income, expenses, and credits you report. Having all the needed documents on hand before you start to prepare your return helps you to file a complete and accurate tax return. Filing an incomplete or inaccurate return will cause processing and refund delays, as well as result in potential liability for penalties and interest.
If you are using a tax return preparer, it is important that you share all necessary documents with the preparer.
","ovHead":"Station Overview","stepsHead":"I need more information","steps":[{"t":"Gather your Records","h":"The various forms listed above usually start arriving by mail or are available online from employers and financial institutions in January. Taxpayers should review them carefully. If any information shown on the forms is inaccurate, the taxpayer should contact the payer as soon as possible for a correction.
Make sure and keep your records in case the IRS has questions, requests additional information, or your return is selected for examination.
Digital assets, in the broadest sense, are an item that is created and stored digitally, has value, has established ownership, and is discoverable. The Treasury Department has added to the definition that a digital asset must be recorded on a cryptographically secured distributed ledger or any similar technology.
Find out more on digital assets and how this may apply to you.
"},{"t":"What if I don't meet my filing or paying obligations?","h":"If you don’t meet your federal tax filing or payment obligations you may owe a penalty.
It is important to understand the different types of penalties, what you need to do if you get a penalty notice or letter, and how to avoid getting one.
"},{"t":"View your account","h":"View your account information to see information from your most recently filed tax return.
"},{"t":"Address or Name Change","h":"Notify the IRS if your address changes and notify the Social Security Administration of a legal name change to avoid a delay in processing your tax return
"}],"updated":"October 25, 2024","links":[],"back":[7491]},{"id":11915,"title":"Pay Tax Due in Full","code":null,"codeNum":null,"kind":"station","sub":"Pay tax due in full","overview":"You received a notice or letter from the IRS and either choose to respond to the notice or letter and/or lien or levy by paying your tax balance in full.","url":"https://www.taxpayeradvocate.irs.gov/notices/pay-tax-due-in-full/","secs":["coll"],"station":"Overview
When you file a tax return that results in a balance due, then a collection alternative is to pay the tax in full.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Paying the tax balance in full can stop other collection actions.
When you don’t pay your taxes, the IRS can file a public document with the local and/or state authorities.
If the balance goes unpaid, the IRS can take money from your bank account or wages (called a levy) or take property to pay the tax debt (called a seizure).
This may include digital assets, find out more on digital assets and how this may apply to you.
"},{"t":"How did I get here?","h":"You have unpaid tax balances and the IRS sent you a letter stating how much you owe, when it’s due, and how to pay.
"},{"t":"If you need proof your balance is paid","h":"You can order a transcript or access your Online Account. If you would like to full pay or make payments, visit our Paying Taxes page to view a variety of options available.
"},{"t":"If you would like to full pay or make payments","h":"Visit our Paying Taxes page to view a variety of options available.
"},{"t":"If you disagree with the balance","h":"See Taxpayer Disagrees with Assessment for more information.
If you believe you have overpaid your taxes, you can file a refund claim by completing Form 843 and asking for the money back; however, there are specific time frames in which you must file your claim. For more information, see Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund.
If the IRS has filed a NFTL, see lien relief, for more information and options.
If the IRS has taken money from a bank account or your wages, see levy relief, for more information.
"},{"t":"Additional Resources","h":"Appeals has received your case and has scheduled a meeting by phone or face-to-face conference with an Appeals Officer. These letters are issued in docketed (tax cases assigned a docket number in the U.S. Tax Court) and non-docketed cases (tax court petition has not been filed). The IRS Office of Chief Counsel may refer a docketed case to Appeals for consideration and then Appeals has exclusive authority to settle the case.
"},{"t":"How did I get here?","h":"The IRS proposed changes to your return or didn’t accept your claim for refund or credit. You don’t agree with some or all the proposed changes or with a disallowed claim for a refund or credit. Subsequently, you requested a conference with Appeals. Alternatively, you filed a petition in the U.S. Tax Court, and the IRS Office of Chief Counsel referred your docketed case to Appeals for consideration.
"},{"t":"It is your responsibility to:","h":"Appeals has received your case and has scheduled a meeting by phone or face-to-face conference with an Appeals Officer. These letters are issued in docketed (tax cases assigned a docket number in the U.S. Tax Court) and non-docketed cases (tax court petition has not been filed). The IRS Office of Chief Counsel may refer a docketed case to Appeals for consideration and then Appeals has exclusive authority to settle the case.
"},{"t":"How did I get here?","h":"The IRS proposed changes to your return or didn’t accept your claim for refund or credit. You don’t agree with some or all the proposed changes or with a disallowed claim for a refund or credit. Subsequently, you requested a conference with Appeals. Alternatively, you filed a petition in the U.S. Tax Court, and the IRS Office of Chief Counsel referred your docketed case to Appeals for consideration.
"},{"t":"It is your responsibility to:","h":"The Independent Office of Appeals has sent you a letter 1277 informing you that your request for penalty adjustment was either partially accepted or fully denied.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Interest and applicable penalties continue to accrue on your balance due until the IRS receives your full payment. If you haven’t paid the balance due in full, you can send your payment to the Service Center address shown on your notice. Please make your check, money order or cashier’s check payable to the U.S. Treasury. Learn more on installment agreements and online payment agreements.
"},{"t":"How did I get here?","h":"You filed a claim for refund and or request for abatement of penalties proposed by the IRS. The IRS fully or partially disallowed your claim or abatement. You filed a protest requesting Appeals make a determination based on evidence and arguments you submitted.
"},{"t":"What are my next steps?","h":"If you disagree with Appeals determination, you can continue your appeal by filing suit with either a United States District Court or the United States Court of Federal Claims. Before you file a suit, you must:
The Service Center will send you a formal notice disallowing your claim, and you’ll generally have two years from the date of this formal claim disallowance to file your suit.
"},{"t":"Customer Satisfaction Survey","h":"At the conclusion of the Appeals process, an authorized vendor may contact you to perform an Appeals customer satisfaction survey. Your participation is voluntary, and the survey will not ask for personal or financial information of any kind.
"},{"t":"Additional Information","h":"If you have formally submitted a request for an appeal and need to check on the status of your request, you can reach us at 855-865-3401.
Leave a message with:
We’ll research the status of the case and return your call within 48 hours. If we haven’t received your case yet, you won’t receive a call back from us. If you don’t hear back from us or are unsure if your request for an appeal has been forwarded, please directly contact the person with whom you were last involved (examiner or collection officer). They will be better equipped to answer your questions with respect to your appeal request. For more information on submitting an appeal, please refer to Protests on page 3 of Publication 5 for more information on how to request an administrative appeal.
"}],"updated":"October 23, 2024","links":[],"back":[]},{"id":6899,"title":"Letter 913","code":"Letter 913","codeNum":"913","kind":"notice","sub":"This letter is used to notify you that your case is being closed.","overview":"This letter is used to notify you that your case is being closed. The IRS Independent Office of Appeals (Appeals) approved the settlement reached. \r\n","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-913/","secs":["appeals"],"station":"Overview
This letter is used to notify you that your case is being closed. The IRS Independent Office of Appeals (Appeals) approved the settlement reached.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You and Appeals have reached a settlement which you have agreed to. You may owe some tax, penalties, and interest; you may be due a refund; or you may owe nothing.
"},{"t":"How did I get here?","h":"You requested a conference with Appeals, and you agree with the settlement that was reached.
"},{"t":"At the Conclusion","h":"At the conclusion of the Appeals process, an authorized vendor may contact you to perform an Appeals customer satisfaction survey. Your participation is voluntary, and the survey will not ask for personal or financial information of any kind.
"},{"t":"Additional Resources","h":"An Initial Contact Letter is your notification that your tax return has been selected for an audit (also called an examination). Included in the letter is a listing of the specific items reported on your tax return or that you failed to include on your return that are being questioned by the IRS, with a request that you provide documentation to support the identified items. For example, Letters 2202B and 566S are generally sent by correspondence auditors who wish to customize the Initial Contact Letter for the items on your return under examination. Letter 566S is generally used for the audit of a specific item. Letter 566E is typically used for the audit of wages, withholding, and refundable credits.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You should read the letter and follow the instructions. Provide the documentation requested by the due date on the letter. Organize your documents and make sure your documentation is complete and clearly readable. If any questionnaires were attached, complete them and submit with your documentation. If you don’t respond by the due date, the items in question will be disallowed and an examination report will be sent showing the proposed tax changes.
"},{"t":"How did I get here?","h":"Most of the time, the IRS accepts tax returns as you file them. However, it selects some for an additional review or audit to determine if you accurately reported your income, expenses, and credits. If the IRS selects your return for audit, it doesn’t automatically mean something is wrong. Once the IRS completes the examination, it will either accept your return as filed or propose changes to your return. These changes may affect the amount of tax you owe (a proposed deficiency) or your refund amount.
"},{"t":"What are my next steps?","h":"Read the letter and follow the instructions. Submit the requested documentation using one of the options listed in your letter t and by the due date shown in the letter. Don’t send original documents – send copies. If you fax or upload the information, include your name and taxpayer identification number (Social Security number or individual taxpayer identification number) on each page. This will help the IRS associate the documents with your file.
If you have questions about your examination or are uncertain about what information you need to provide the IRS, call the number on your letter, write to the IRS at the address shown on the letter. You may choose to obtain professional assistance (from an attorney, certified public accountant, or tax professional) or see if you qualify for free or low-cost assistance from a Low Income Taxpayer Clinic.
Once your examiner completes the initial review of the information you’ve provided, he or she will 1) request more information, 2) accept your original tax return as filed, or 3) propose changes to your return. Your examiner will keep you informed of the actions he or she is taking.
"},{"t":"Additional Resources","h":"An Initial Contact Letter is your notification that your tax return has been selected for an audit (also called an examination). Included in the letter is a listing of the specific items reported on your tax return or that you failed to include on your return that are being questioned by the IRS, with a request that you provide documentation to support the identified items. The CP75, CP75-A and CP75-D letters are commonly used for correspondence audits involving tax credits.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Part of your refund is being held until you provide the documentation requested to verify the Earned Income Credit (EIC), the Additional Child Tax Credit (ACTC) or Premium Tax Credit (PTC).
"},{"t":"How did I get here?","h":"Most of the time, the IRS accepts tax returns as you file them. However, it selects some for an additional review or audit to determine if you accurately reported your income, expenses, and credits. If the IRS selects your return for audit, it doesn’t automatically mean something is wrong. Once the IRS completes the examination, it will either accept your return as filed or propose changes to your return. These changes may affect the amount of tax you owe (a proposed deficiency) or your refund amount.
"},{"t":"What are my next steps?","h":"Read the letter and follow the instructions. Submit the requested documentation to the address and by the due date shown in the letter. Don’t send original documents – send copies. If you fax the information, include your name and taxpayer identification number (Social Security number or individual taxpayer identification number) on each page. This will help the IRS associate the documents with your file.
If you have questions about your examination or are uncertain about what information you need to provide the IRS, call the number on your letter, write to the IRS at the address shown on the letter, or make an appointment to visit your local IRS Taxpayer Assistance Center. You may choose to obtain professional assistance (from an attorney, certified public accountant, or tax professional) or see if you qualify for free or low-cost assistance from a Low Income Taxpayer Clinic.
Once your examiner completes the initial review of the information you’ve provided, he or she will
Your examiner will keep you informed of the actions he or she is taking.
"},{"t":"Still need help?","h":"The IRS has filed an additional Notice of Federal Tax Lien (NFTL) in another location for the unpaid balances shown on the Form 668(Y)(c) enclosed with the letter.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS generally issues a certificate of release within 30 days after the tax debt is fully paid, the IRS determines the liability has become legally unenforceable, or the IRS accepts a bond. If an Offer in Compromise is accepted, the lien is generally released after you satisfy the accepted offer amount.
"}],"updated":"June 8, 2026","links":[3001,2999,12190],"back":[]},{"id":6622,"title":"Letter 3886","code":"Letter 3886","codeNum":"3886","kind":"notice","sub":"You have a balance on your tax account which you have not paid and the IRS has filed a public document,…","overview":"You have a balance on your tax account which you have not paid and the IRS has filed a public document, the Notice of Federal Tax Lien (NFTL), with the local and/or state authorities to alert creditors that the government has a right to your interests in any current and future property and assets. ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-3886/","secs":["coll"],"station":"You have an unpaid tax balance. The IRS has filed a Notice of Federal Tax Lien (NFTL) against a third party it has identified as your nominee or alter ego. This means the lien may affect property listed on the notice, or property held in the third party’s name that the IRS treats as yours.
An NFTL is a public notice filed with local and/or state authorities. It alerts creditors that the government has a claim related to your unpaid tax debt. The enclosed Form 668(Y)(c), Notice of Federal Tax Lien, provides information about the tax debt, including the type of tax, tax period, initial amount owed, and any property information included in the filing.
While NFTLs no longer appear on credit reports, they may still affect your ability to get credit if a potential creditor uses other resources, such as public records, to discover the NFTL. Review the enclosed Form 668(Y)(c) for details about the filing.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You received Letter 3886 because you have an unpaid tax balance, and the IRS filed an NFTL against a third party it identified as your nominee or alter ego.
A nominee is a person or entity that holds property in their name, but the IRS believes you still own, control, use, or benefit from that property. For example, the IRS may consider whether you previously owned the property, continue to use or control it, or pay expenses related to it.
An alter ego is a person or entity the IRS believes is so closely connected to you that it should be treated as you for collection purposes.
"},{"t":"What are my next steps?","h":"The IRS will issue a Certificate of Lien Release within 30 days after one of the following occurs:
The IRS has identified you as a nominee or alter ego of athe taxpayer named in the letter who owes a tax balance.
The IRS has filed a Notice of Federal Tax Lien (NFTL) for the unpaid balances located on the Form 668(Y)(c) enclosed with the letter.
While NFTLs no longer appear on credit reports, they may still affect your ability to get credit if a potential creditor uses other resources, such as public records, to discover the NFTL.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You have been identified by the IRS as a nominee or alter ego of the taxpayer named in the Letter 3177 who has a balance owed to the IRS. When the IRS isn’t paid, they can file a public document, an NFTL, with local and/or state authorities.
When the IRS files this special NFTL, it alerts creditors you are associated with the named taxpayer who owes the government. The NFTL secures the priority of the government’s claim to the property specified on the notice, if none is specified, then all the property of the named taxpayer that is being held in your name is secured by the lien.
"},{"t":"What are my next steps?","h":"Other ways to resolve this issue are:
The IRS files the Notice of Federal Tax Lien (NFTL) with local or state authorities to alert creditors that you owe the government unpaid taxes.
The NFTL may be filed in multiple locations or states. When the NFTL is filed you will receive a letter with a copy of the NFTL showing the location(s) and state(s) where it was filed.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You submitted a written request for a Collection Due Process (CDP) equivalent hearing. The IRS Independent Office of Appeals (Appeals) made a decision and you agreed with the decision.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"This letter is from an IRS Appeals Officer confirming that the CDP equivalent hearing is concluded and you agreed with the decision and did not raise issues on the timeliness of your hearing request. Your case is being returned to the IRS Collection office for action consistent with the agreed upon decision.
"},{"t":"How did I get here?","h":"You have an unpaid tax liability for one or more tax periods. The IRS either issued you a notice of intent to levy or filed an NFTL. You have exercised your appeal rights and either made a timely request for a CDP or an EH.
You did not timely request a CDP hearing but were afforded an “equivalent hearing” that is similar to a CDP hearing. Appeals made a decision on your appeal request and you agreed with the decision.
"},{"t":"If you have questions","h":"You can contact the IRS employee whose information is provided at the top of the letter.
"},{"t":"If you agreed to a Collection Alternative","h":"Such as an installment agreement or an offer in compromise, you’ll need to make timely payments based on your agreement with the IRS. You’ll also need to stay current with your tax return filing and tax paying obligations during the time of the agreement, and if you enter into an offer in compromise, for five years after the IRS accepts your offer.
When your case is returned to Collection, you may want to review information regarding enforcement actions:
You could also review information regarding collection alternatives and resolutions:
"}],"updated":"November 25, 2024","links":[],"back":[]},{"id":9220,"title":"Agreed Equivalent Hearing Closing Letter","code":null,"codeNum":null,"kind":"station","sub":"You submitted a written request for a Collection Due Process (CDP)equivalent hearing, most likely by using…","overview":"You submitted a written request for a Collection Due Process (CDP)equivalent hearing, most likely by using the Form 12153, Request for Collection Due Process or Equivalent Hearing. Appeals made a decision and you agreed with the decision.","url":"https://www.taxpayeradvocate.irs.gov/notices/agreed-equivalent-hearing-closing-letter/","secs":["appeals"],"station":"","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You met with an Appeals representative, did not raise issues on the timeliness of your hearing request, and reached an agreement about the collection action you appealed.
"},{"t":"How did I get here?","h":"You requested an EH hearing in response to an IRS collection action.
You met with an Appeals representative and agreed with their decision about the IRS collection action you appealed, and did not raise issues on the timeliness of your hearing request, .
You have an unpaid tax liability for one or more tax periods. The IRS either issued you a Letter 3172, Notice of Federal Tax Lien Filing and Your Right to a Hearing Under I.R.C. § 6320, or a Notice of Intent to Levy.
You did not timely request a CDP hearing but were afforded an “equivalent hearing” that is similar to a CDP hearing, but you may not appeal to a court any decisions made by an Appeals officer. An equivalent hearing must be requested within the one-year period beginning the day after the five-business-day period following the filing of the NFTL, or in levy cases, within the one-year period beginning the day after the date of the CDP notice. Appeals made a decision on your appeal request and you agreed with the decision.
"},{"t":"If you have questions","h":"You can contact the Appeals representative listed in the closing letter.
"},{"t":"If you agreed to a Collection Alternative","h":"If during your EH hearing you agreed to an installment agreement or an offer in compromise, you’ll need to make timely payments based on your agreement with the IRS.
You’ll need to stay current with your tax return filing and tax paying obligations during the time of the agreement, and for five years after the IRS accepts an offer in compromise.
You can review information regarding enforcement actions if your case is returned to Collection:
You can also review information regarding collection alternatives and resolutions:
"}],"updated":"April 15, 2025","links":[],"back":[]},{"id":6100,"title":"Letter 4380","code":"Letter 4380","codeNum":"4380","kind":"notice","sub":"You will receive this letter from the Independent Office of Appeals (Appeals) when you have filed a…","overview":"You will receive this letter from the Independent Office of Appeals (Appeals) when you have filed a request for Collection Due Process (CDP) and/or Equivalent Hearing based on a frivolous position or with the intent to delay or impede federal tax administration. ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-4380/","secs":["appeals"],"station":"You will receive this letter from the Independent Office of Appeals (Appeals) when you have filed a request for Collection Due Process (CDP) and/or Equivalent Hearing based on a frivolous position or with the intent to delay or impede federal tax administration. Appeals will provide you with a 30-day deadline to either perfect the request or withdraw the request to avoid a possible penalty. If you do not amend or withdraw the CDP and/or Equivalent Hearing, Appeals will disregard your request and return your case to Collections.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"These letters are sent to you as part of the (CDP) or Equivalent Hearing requests. These letters are in response to your timely completion and submission of Form 12153, Request for a Collection Due Process or Equivalent Hearing. This letter is sent when a CDP and/or Equivalent Hearing was submitted based frivolous position or a desire to delay or impede federal tax administration. Appeals is providing you with 30 days to either perfect the request or withdraw the request to avoid a possible penalty. If you do not amend or withdraw the request for CDP and/or Equivalent Hearing, Appeals will disregard your request and return your case to Collections. A $5,000 penalty may also be assessed.
See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
"},{"t":"How did I get here?","h":"You owe tax and did not pay the liability. You timely completed and submitted Form 12153 because you did not agree with the collection efforts taken. Generally, a CDP or EH will stop enforcement action from proceeding your appeal is pending.
When you filed the request, you based your request on a frivolous position or a desire to delay or impede federal tax administration.
"},{"t":"Read the Letter","h":"The letter will have instructions on how to respond and the date by which to respond.
"},{"t":"Prepare your response","h":"You should timely respond by amending your request to include a relevant issue or withdrawing the frivolous/delaying/impeding issue from appeal. You should be prepared to explain why you disagree with the collection action and propose a collection alternative or remedy for satisfying the tax liability or lien release. You should have substantiating documentation of any issues you wish to discuss, including proof of current income and expenses.
"}],"updated":"October 16, 2024","links":[12487],"back":[]},{"id":6102,"title":"Letter 3820","code":"Letter 3820","codeNum":"3820","kind":"notice","sub":"You will receive this letter from Appeals as an acknowledgement that your Offer in Compromise (OIC) has…","overview":"You will receive this letter from Appeals as an acknowledgement that your Offer in Compromise (OIC) has met the standards for processing of your OIC. The Appeals hearing officer who conducted your Collection Due Process (CDP) hearing will remain assigned to your CDP case. ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-3820/","secs":["appeals"],"station":"You will receive this letter from the Independent Office of Appeals (Appeals) as an acknowledgement that your Offer in Compromise (OIC) has met the standards for processing your OIC. The Appeals hearing officer who conducted your Collection Due Process (CDP) hearing will remain assigned to your CDP case.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this letter mean to me?","h":"This letter is sent to you when Appeals has decided your OIC meets the standards for processing. The OIC application fee and your partial payment to your taxes have been applied. Appeals will ask the Collection office to make a recommendation concerning the acceptability of your offer. The Collection office may contact you and may request supporting financial information or tax return information from you to assist Appeals in its determination.
See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
"},{"t":"How did I get here?","h":"You owe tax and did not pay the liability. You filed a CDP hearing and submitted an Offer in Compromise as an alternative to collection.
Most times, this will stop enforcement action from proceeding while a hearing or appeal is pending.
"},{"t":"What are my next steps?","h":"The letter will have instructions on what to expect and how to respond. If you have any questions, you can call the person listed at the top of your letter.
If you chose the Periodic Payment option on Form 656, Offer in Compromise, the remaining balance after your initial payment must be paid within 24 months, according to your proposed offer terms. Under the Periodic Payment option, you must continue to make all subsequent payments while the IRS is evaluating your offer, or the IRS will consider your offer withdrawn.
IRS Collection or Appeals may request additional supporting information. You must provide the additional information by the specified deadline or request additional time. If you do not provide the requested information timely, your offer maybe returned to you.
"}],"updated":"October 9, 2024","links":[7493],"back":[]},{"id":6121,"title":"Letter 3846","code":"Letter 3846","codeNum":"3846","kind":"notice","sub":"This is acknowledgement of the Collection Due Process and/or offer in compromise hearing request.","overview":"This is acknowledgement of the Collection Due Process and/or offer in compromise hearing request. The first step in the appeals process, informing you about a conference, acknowledging the assigned Appeals Officer, and affording you the opportunity to state why you disagree with the collection action taken by Compliance and request a collection alternative to resolve the tax liability. It also informs you of Appeals’ responsibilities during the hearing","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-3846/","secs":["appeals"],"station":"You will receive this letter from Appeals when you have filed a request for Collection Due Process (CDP) and/or Equivalent hearing (EH) request. This is the first step in the appeals process, informing you about a conference, acknowledging the assigned Appeals Officer, and affording you the opportunity to state why you disagree with the collection action taken by Compliance and request a collection alternative to resolve the tax liability.
This letter informs you that one or more of the issues raised in your CDP/EH request were based on frivolous arguments or reflects a desire to delay or impede tax administration. Appeals will disregard the frivolous, argument/or the issue considered to be an attempt to delay tax administration and will conduct the hearing only on the non-frivolous issue.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"This letter is in response to your timely completion and submission of Form 12153, Request for a Collection Due Process or Equivalent hearing. These letters acknowledge the assigned Appeals Officer and advise of the conference date and time of your hearing request.
It has been determined that your hearing request raised a frivolous argument or an argument that reflects a desire to delay tax administration. Appeals will disregard the frivolous/delaying portion of the hearing request and will conduct the hearing only on the non-frivolous issue. Appeals will issue this letter to provide you with 30 days to withdraw you frivolous/delaying position to avoid a $5,000 IRC 6702(b) penalty. A conference with Appeals has been scheduled to discuss the non-frivolous issue.
See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
"},{"t":"How did I get here?","h":"You owe tax and did not pay the liability. You submitted form 12153 to request a CDP hearing and/or equivalent hearing and your hearing request contains a a frivolous argument or an argument that reflects a desire to delay tax administration and a non-frivolous issue. Appeals will disregard the frivolous/delaying argument and will conduct the hearing only on the non-frivolous issue.
When the IRS receives a request for a CDP or EH hearing, usually collection actions are stopped until the hearing has ended.
"},{"t":"Read the Letter","h":"The letter will have instructions on how to respond, including the date and time for a scheduled conference. Instructions are also provided on how to reschedule the conference or request an in-person, telephone, or correspondence interview.
"},{"t":"Prepare your response","h":"You should be prepared to explain why you disagree with the collection action, consider amending your request to withdraw the frivolous/delaying portion of the hearing request, and propose a collection alternative or remedy for satisfying the tax liability or lien release. You should have substantiating documentation of any issues you wish to discuss, including proof of current income and expenses.
"},{"t":"Additional Options","h":"If you think you’ll have trouble paying your taxes or the Notice of Federal Tax Lien filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
"}],"updated":"October 23, 2024","links":[],"back":[]},{"id":6122,"title":"Letter 4381","code":"Letter 4381","codeNum":"4381","kind":"notice","sub":"You will receive this letter when you have submitted a Collection Due Process (CDP) or Equivalent hearing…","overview":"You will receive this letter when you have submitted a Collection Due Process (CDP) or Equivalent hearing using a position which the Service has publicly identified as frivolous or reflects a desire to delay or impede the administration of the federal laws. A request to either amend your hearing request providing a legitimate reason for the hearing or withdraw your request within specified timeframe, was not met and Appeals has disregarded your request for a CDP or Equivalent hearing. ","url":"https://www.taxpayeradvocate.irs.gov/notices/irs-letter-4381/","secs":["appeals"],"station":"You will receive this letter when you have submitted a Collection Due Process (CDP) or Equivalent Hearing (EH) using a position which the Service has publicly identified as frivolous or reflects a desire to delay or impede the administration of the federal laws. Appeals requested that you either amend your hearing request providing a legitimate reason for hearing or you withdraw your request within specified timeframe. You did not respond within the specified timeframe, so Appeals has disregarded your request for a CDP or EH.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Your request for appeal will be returned to the Collection office that referred it to the Independent Office of Appeals for review and that office may continue with collection action as if you didn’t ask for a hearing.
If this was a request for an EH, the decision is final. If it was a request for a CDP hearing, you may have a later opportunity to request an Equivalent hearing if your request is submitted timely and you choose to discuss legitimate issues toward resolving your case.
See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
"},{"t":"How did I get here?","h":"You owe tax and did not pay the liability. You may have received a final notice or a Notice of Federal Tax Lien was filed, and you did not agree. You submitted form 12153 to request a CDP hearing and/or EH using a frivolous argument and you were requested to amend or withdrawals the hearing request within a specific timeframe. This timeframe has now expired and your request for a hearing has been closed.
Most times, timely submitting a CDP hearing and/or EH request will stop enforcement action from proceeding while a hearing or appeal is pending.
"},{"t":"Read the letter","h":"The letter will have information on the return of your case to the Collection office that referred it to Appeals. Instructions will be provided on how to proceed if your hearing request was for an EH or CDP hearing.
"},{"t":"Prepare your response","h":"If your disregarded request was for a CDP hearing, you may have a later opportunity to request an EH if your request is submitted timely and you choose to discuss legitimate issues toward resolving your case.
"},{"t":"If you agree with the balance due but can't pay the full amount","h":"You can request a payment plan or submit an offer in compromise to pay off your balance.
"}],"updated":"October 16, 2024","links":[],"back":[]},{"id":6126,"title":"Letter 4993","code":"Letter 4993","codeNum":"4993","kind":"notice","sub":"This is acknowledgement of the Collection Due Process and/or offer in compromise hearing request.","overview":"This is acknowledgement of the Collection Due Process and/or offer in compromise hearing request. The first step in the appeals process, informing you about a conference, acknowledging the assigned Appeals Officer, and affording you the opportunity to state why you disagree with the collection action taken by Compliance and request a collection alternative to resolve the tax liability. It also informs you of Appeals’ responsibilities during the hearing","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-4993/","secs":["appeals"],"station":"This letter advises you that your appeals case will be transferred and an Appeals Officer will contact you You should be contacted within 60 days from the date of the letter. The notice or letter may include additional topics that have not yet been covered here.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"This letter is sent to you as part of the Collection Due Process (CDP) or Equivalent Hearing requests and/or appeal of an offer in compromise rejection. This letter is in response to your timely completion and submission of Form 12153, Request for a Collection Due Process or Equivalent Hearing and advises you of the transfer of the case to another location.
See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
"},{"t":"How did I get here?","h":"You received various notices or letters from the IRS requesting payment for the balance due and the tax debt remained unpaid. You requested an appeal. Appeals is advising you that your case is being transferred.
Generally, the IRS will stop enforcement action while a hearing or appeal is pending.
"},{"t":"Read the Letter","h":"The letter advises you that an Appeals Officer will contact you about the resolution of your case within 60 days from the date of the letter. If you are not timely contacted, you may call the person named in the letter or the Appeals customer service line.
"},{"t":"Prepare your response","h":"You should be prepared to explain why you disagree with the collection action and propose a collection alternative or remedy for satisfying the tax liability or lien release. You should have substantiating documentation of any issues you wish to discuss, including proof of current income and expenses.
"},{"t":"Additional Options","h":"If you think you’ll have trouble paying your taxes or the Notice of Federal Tax Lien filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
"}],"updated":"October 18, 2024","links":[],"back":[]},{"id":6096,"title":"Letter 4837","code":"Letter 4837","codeNum":"4837","kind":"notice","sub":"You will receive this letter from Appeals as an acknowledgement of the Collection Due Process and/or…","overview":"You will receive this letter from Appeals as an acknowledgement of the Collection Due Process and/or Equivalent Hearing request. This is the first step in the appeals process, informing you about a conference, acknowledging the assigned Appeals Officer, and affording you the opportunity to state why you disagree with the collection action taken by Compliance and request a collection alternative to resolve the tax liability. It also informs you of Appeals’ responsibilities during the hearing.","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-4837/","secs":["appeals"],"station":"You will receive this letter from Appeals as an acknowledgement of the Collection Due Process (CDP) and/or Equivalent Hearing (EH) request. This is the first step in the appeals process, informing you about a conference, acknowledging the assigned Appeals Officer, and affording you the opportunity to state why you disagree with the collection action taken by Compliance and request a collection alternative to resolve the tax liability. It also informs you of Appeals’ responsibilities during the hearing.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"This letter is sent to you as part of the CDP or EH requests. This letter is sent in response to your timely completion and submission of Form 12153, Request for a Collection Due Process or Equivalent Hearing. This letter acknowledges the assigned Appeals Officer and advises of the conference date and time of your hearing request. It will inform you of the Independent Office of Appeals (Appeals) responsibilities during the hearing.
See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
"},{"t":"How did I get here?","h":"You have a balance owed on your tax account. You disagreed with the proposed collection action or the collection action taken, and you want to discuss alternative collection action. You timely completed and submitted Form 12153 to request a CDP hearing and/or EH.
Most times, this will stop enforcement action from proceeding while a hearing or appeal is pending.
"},{"t":"Read the Letter","h":"The letter will have instructions on how to respond, including the date and time for a scheduled conference and documents to support your proposed collection alternative. Instructions will be provided on how to reschedule the conference or request an in-person, telephone, or correspondence interview.
"},{"t":"Prepare your response","h":"You should be prepared to explain why you disagree with the collection action and propose a collection alternative or remedy for satisfying the tax liability or lien release. You should have substantiating documentation of any issues you wish to discuss, including proof of current income and expenses.
"},{"t":"Additional Options","h":"If you think you’ll have trouble paying your taxes or the Notice of Federal Tax Lien filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
"}],"updated":"October 17, 2024","links":[],"back":[]},{"id":6094,"title":"Taxpayer Addresses e-file Errors and Refiles","code":null,"codeNum":null,"kind":"station","sub":"If you e-file, the IRS will notify you within 24 hours if your tax return was received and accepted or if…","overview":"If you e-file, the IRS will notify you within 24 hours if your tax return was received and accepted or if it was rejected. The notification should explain why your return was rejected.","url":"https://www.taxpayeradvocate.irs.gov/notices/efile-error-refiles/","secs":["prep"],"station":"If you e-file, the IRS will notify you within 24 hours if your tax return was received and accepted or if it was rejected. The notification should explain why your return was rejected.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"Potential problems","h":"The IRS accepts most tax returns, but if it has a problem such as an incorrect Social Security number, the IRS will reject your tax return and tell you how to fix it. You can usually fix the problem and try to e-file again, but in some cases, you’ll need to submit a paper tax return instead.
"},{"t":"If your return is rejected","h":"If your return was rejected there must be an error on your tax return. Several things to note:
See also Age, Name or SSN Rejects, Errors, Correction Procedures.
The IRS has an Error Search Tool available to assist with rejected returns if you are using the Free File fillable forms available on www.irs.gov.
"}],"updated":"February 19, 2026","links":[],"back":[]},{"id":2976,"title":"Letter 4390","code":"Letter 4390","codeNum":"4390","kind":"notice","sub":"This letter is issued to you when Appeals makes a determination about the collection actions raised in…","overview":"This letter is issued to you when Appeals makes a determination about the collection actions raised in your Collection Due Process (CDP) hearing and your request for relief from joint and several liability (Innocent Spouse relief).","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-4390/","secs":["appeals"],"station":"This letter is issued to you when Appeals makes a determination about the collection actions raised in your Collection Due Process (CDP) hearing and your request for relief from joint and several liability (Innocent Spouse relief).
","ovHead":"Overview","stepsHead":"Where can I get additional information?","steps":[{"t":"What does this mean to me?","h":"You submitted a request for an appeal called a CDP hearing and innocent spouse relief. The IRS Independent Office of Appeals (Appeals) made a determination on your appeal request.
"},{"t":"How did I get here?","h":"You have a balance owed on your tax account. The IRS has either issued a notice of intent to levy with appeal rights or filed a Notice of Federal Tax Lien (NFTL). You exercised your appeal rights and made a request for a CDP hearing within the due date for a timely hearing. As part of your CDP request you also requested Innocent Spouse relief.
"},{"t":"What are my next steps?","h":"If you have questions, you can contact the person shown at the top of the letter.
If you disagree with the determination of Appeals regarding the Collection Action (Lien or Levy) you can file a petition with the United States Tax Court within 30 days from the date of the Letter 4390 and is stated in the letter. The time you have to file a petition with the Tax Court is set by law and can’t be extended or suspended, even for reasonable cause. The IRS or TAS can’t change the allowable time for filing a petition with the Tax Court.
If you disagree with the Innocent Spouse Determination you can dispute the decision in court. You must file a petition with the United States Tax Court within 90 days from the date of the Letter 4390. The time you have to file a petition with the Tax Court is set by law and can’t be extended or suspended, even for reasonable cause. The IRS or TAS can’t change the allowable time for filing a petition with the Tax Court.
NOTE: If you file a tax court petition between 31 and 90 days from the date of the Letter 4390, you can only dispute the Innocent Spouse Relief determination and you CANNOT dispute any other determination regarding collection actions.
If you choose not to petition the Tax Court or do not petition the Tax Court within the provided period of time, your case will be returned to Collection. You could review information regarding enforcement actions:
If you can’t pay the full amount, you should consider what payment options might work for your situation, and set up a payment plan or other way to pay off your balance. You could review information regarding collection alternatives and resolutions:
"},{"t":"Additional Options","h":"If you think you’ll have trouble paying your taxes or the NFTL filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
"}],"updated":"October 16, 2024","links":[],"back":[]},{"id":3032,"title":"Letter 5071C","code":"Letter 5071C","codeNum":"5071C","kind":"notice","sub":"Potential Identity Theft During Original Processing with Online Option, letter is mailed to taxpayers to…","overview":"Potential Identity Theft During Original Processing with Online Option, letter is mailed to taxpayers to notify them that the Internal Revenue Service (IRS) received an income tax return using your name, Social Security number (SSN) or individual taxpayer identification number (ITIN). ","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-5071-c/","secs":["proc"],"station":"CP 5071 series notices, Potential Identity Theft During Original Processing with Online Option, are mailed to taxpayers to notify them that the IRS received an income tax return using your name, Social Security number (SSN) or individual taxpayer identification number (ITIN).
To protect you from identity theft, the IRS needs to verify your identity before they process the income tax return, issue a refund, or apply the overpayment to next year’s estimated tax.
Learn more about IRS Identity Protection PINs to help prevent misuse of your taxpayer identification number on fraudulent federal income tax returns.
"},{"t":"How did I get here?","h":"The IRS received an income tax return using your name, Social Security number (SSN) or individual taxpayer identification number (ITIN).
"},{"t":"What are my next steps?","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
Go to Identity and Tax Return Verification Service to verify your identity and the tax return. You must let the IRS know if you did or didn’t file a tax return. It’s quick, secure, and available 24 hours a day.
If you have trouble signing in, check the frequently asked questions.
After signing in, you’ll then answer questions about the tax return.
Important: If you did file, the IRS won’t be able to process your tax return until you answer the tax return questions. If you verified your identity, but didn’t answer the tax return questions, you must sign in again and answer the questions.
"},{"t":"If you didn’t file","h":"Someone may have filed a fraudulent tax return using your name SSN or ITIN. If you didn’t file a tax return for the tax year shown on your notice, let the IRS know immediately as you may be a victim of identity theft.
Have the following available when you call:
Note: Authorized third parties may be able to assist taxpayers
Online
Use the IRS’s secure Identity Verification Service. It’s quick, secure, and available 24 hours a day.
Have a copy of the CP 5071 notice you received and a copy of the tax return for the tax year shown in the letter.
By phone
Call the toll-free IRS Identity Verification telephone number in the CP 5071 notice within 30days from the date of this letter.
The toll-free number IRS Identity Verification number is for Identity Verification only. No other tax-related information, including refund status, is available.
Once you have successfully verified your identity, it may take up to 9 weeks for you to receive your refund or apply the overpayment to next year’s estimated tax. However, if there are other issues, you may receive a notice asking for more information, and this may delay your refund.
If the IRS can’t verify your identity over the phone, they may ask you to schedule an appointment at your local IRS office to verify your identity in person. You will need to bring the documents listed above. You can make an appointment by calling toll free 1-844-545-5640.
"},{"t":"Have the following available when you call:","h":"Note: Authorized third parties may assist taxpayers, but the taxpayer must be present on the phone or in-person.
Once you have successfully verified your identity, it may take up to 9 weeks for you to receive your refund or apply the overpayment to next year’s estimated tax. However, if there are other issues, you may receive a notice asking for more information, and this may delay your refund.
If the IRS can’t verify your identity over the phone, they may ask you to schedule an appointment at your local IRS office to verify your identity in person. You will need to bring the documents listed above. You can make an appointment by calling toll free 1-844-545-5640.
"}],"updated":"June 8, 2026","links":[],"back":[]},{"id":3016,"title":"Notice CP11 - Balance Due","code":"CP 11","codeNum":"11","kind":"notice","sub":"The IRS corrected one or more mistakes on your tax return due to a miscalculation.","overview":"The IRS corrected one or more mistakes on your tax return due to a miscalculation.","url":"https://www.taxpayeradvocate.irs.gov/notices/notice-cp-11-balance-due/","secs":["proc"],"station":"The IRS corrected one or more mistakes on your tax return due to a miscalculation.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The IRS received your individual income tax return and determined you have a balance due. A CP11, Math Error on Return – Balance Due, notice is issued when there is a mistake on your return that resulted in a balance due of five dollars or more.
"},{"t":"How did I get here?","h":"You submitted your income tax return with one or more mistakes that needed to be corrected. As a result:
It will explain the changes made and why you owe money. Contact the IRS at the toll-free number listed on the top right corner of your notice to find out what changes the IRS made to your tax return.
Note: Authorized third parties may assist taxpayers
Complete and send the IRS a Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to represent you before the IRS. Without a valid Power of Attorney on file, you must be present for any discussions with the IRS and a third party.
"},{"t":"If you agree","h":"If you agree with the changes made, no response is required.
If you are unable to pay the amount owed in full, pay as much as you can to limit penalties and interest. Visit Paying Your Taxes to consider online payment options. If you believe you will be able to pay your balance in full within the extended time frame, you may qualify for a short-term payment plan without paying a user fee. If you need additional assistance, call the IRS at the toll-free number on the top right corner of your notice.
If you need to make payment arrangements if you can’t pay the full amount you owe. You can do this online using the Online Payment Agreement tool.
You may want to correct the copy of your tax return that you kept for your records, but do not send it to the IRS
"},{"t":"If you disagree","h":"If you disagree, contact the IRS at the toll-free number listed on the top right corner of your notice or respond by mail to the address on your notice. If you write to the IRS, include a copy of the notice along with your correspondence or documentation.
If you don’t contact the IRS within 60 days, you must pay the additional tax, then file a claim for refund before the IRS will consider reversing the changes. You must submit the claim for refund within three years from the date you filed the tax return, or within two years from the date of your last payment for this tax, whichever is later.
If you don’t contact the IRS within the 60-day period, you’ll lose your right to appeal the decision before payment of tax.
"},{"t":"Frequently Asked Questions on my Balance Due","h":"How do I adjust my estimated tax payments?
You can adjust your estimated tax payments with a Form 1040-ES, Estimated Tax for Individuals PDF. For more information, see Publication 505, Tax Withholding and Estimated Tax PDF.
How can I find out what caused my tax return to change?
Read your notice carefully. For additional clarification, call us at the number shown on your notice.
Will I be charged interest on the money I owe?
To avoid interest charges, full pay the amount owed by the due date stated on the payment coupon. If you don’t pay in full by that date, interest will accrue on the unpaid balance from the date the return was due.
Will I receive a penalty if I can’t pay the full amount?
Yes, you will receive a late payment penalty. You can contact the IRS at the number shown on your notice if you can’t pay the full amount shown in your specific notice because of circumstances beyond your control. Contact the IRS by the due date of your payment and, depending on your situation, they may be able to remove the penalty. See the IRS Penalty relief page for what information to have available.
"}],"updated":"July 7, 2026","links":[],"back":[]},{"id":12491,"title":"Appointment Confirmation Office Exam / Field Exam","code":null,"codeNum":null,"kind":"station","sub":"This letter confirms the date, time, and place of your examination (also referred to as an audit) appointment.","overview":"This letter confirms the date, time, and place of your examination (also referred to as an audit) appointment. It explains the purpose of the examination appointment and what you must do if you want to have someone represent you at the appointment or during the examination.","url":"https://www.taxpayeradvocate.irs.gov/notices/appointment-confirmation/","secs":["exam"],"station":"Overview
This letter confirms the date, time, and place of your examination (also referred to as an audit) appointment. It explains the purpose of the examination appointment and what you must do if you want to have someone represent you at the appointment or during the examination.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The letter includes information about your taxpayer rights, as well as information about the examination process. Form 4564, Information Document Request, listing the documents and information that you should bring to your scheduled appointment, may be included with your appointment confirmation letter.
"},{"t":"How did I get here?","h":"You received a letter informing you that your tax return has been selected for examination. The letter asked you to contact the IRS to schedule a date, time, and, in some cases, place for the audit. Either you contacted the IRS and scheduled your appointment, or the IRS scheduled the appointment for you because you didn’t make contact.
"},{"t":"Read the letter and follow the instructions","h":"The letter and attachments will list the information you need to gather. If you have any questions or are unsure what you need to provide, contact the examiner listed on the letter. Confirm that the date and time for the meeting are convenient for you. If not, contact the examiner before the appointment to discuss rescheduling.
"},{"t":"Meet for an initial interview","h":"You, the examiner, and your representative (if you have an attorney, accountant, or other eligible person with you) will meet for an initial interview. If you would like someone to represent you, complete Form 2848, Power of Attorney and Declaration of Representative. The interview will cover information about your financial history, business operations, if applicable, and the records you keep. The examiner’s questions will help him or her understand the documentation you provide. Organize your records as much as possible — it will help speed up the examiner’s review of your records. If the examiner needs more information, he or she will ask for it in writing.
"},{"t":"Provide Information","h":"If you don’t voluntarily give the IRS the information requested on Form 4564, Information Document Request, the IRS may ask others (such as your bank, employer, customers, etc.) for the information, summons the information from you or others (a summons generally requires the information be provided, although there are certain exceptions), or adjust items on your return (or left off your return) that you didn’t support with appropriate documentation.
"},{"t":"If you have questions about the examination","h":"Ask your examiner or ask to speak to his or her manager. If you want professional assistance, you can seek help from an attorney, certified public accountant, or enrolled agent. You may qualify for free or low-cost assistance from a Low Income Taxpayer Clinic.
See a full discussion of In Person Audits.
"}],"updated":"May 12, 2026","links":[],"back":[]},{"id":12493,"title":"Letter 3573","code":"Letter 3573","codeNum":"3573","kind":"notice","sub":"This letter confirms the date, time, and place of your examination (also referred to as an audit) appointment.","overview":"This letter confirms the date, time, and place of your examination (also referred to as an audit) appointment. It explains the purpose of the examination appointment and what you must do if you want to have someone represent you at the appointment or during the examination.","url":"https://www.taxpayeradvocate.irs.gov/notices/letter-3573/","secs":["exam"],"station":"This letter confirms the date, time, and place of your examination (also referred to as an audit) appointment. It explains the purpose of the examination appointment and what you must do if you want to have someone represent you at the appointment or during the examination.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"The letter includes information about your taxpayer rights, as well as information about the examination process. Form 4564, Information Document Request, listing the documents and information that you should bring to your scheduled appointment, may be included with your appointment confirmation letter.
"},{"t":"How did I get here?","h":"You received a letter informing you that your tax return has been selected for examination. The letter asked you to contact the IRS to schedule a date, time, and, in some cases, place for the audit. Either you contacted the IRS and scheduled your appointment, or the IRS scheduled the appointment for you because you didn’t make contact.
"},{"t":"Read the letter and follow the instructions","h":"The letter and attachments will list the information you need to gather. If you have any questions or are unsure what you need to provide, contact the examiner listed on the letter. Confirm that the date and time for the meeting are convenient for you. If not, contact the examiner before the appointment to discuss rescheduling.
"},{"t":"Meet for an initial interview","h":"You, the examiner, and your representative (if you have an attorney, accountant, or other eligible person with you) will meet for an initial interview. If you would like someone to represent you, complete Form 2848, Power of Attorney and Declaration of Representative. The interview will cover information about your financial history, business operations, if applicable, and the records you keep. The examiner’s questions will help him or her understand the documentation you provide. Organize your records as much as possible — it will help speed up the examiner’s review of your records. If the examiner needs more information, he or she will ask for it in writing.
"},{"t":"Provide Information","h":"If you don’t voluntarily give the IRS the information requested on Form 4564, Information Document Request, the IRS may ask others (such as your bank, employer, customers, etc.) for the information, summons the information from you or others (a summons generally requires the information be provided, although there are certain exceptions), or adjust items on your return (or left off your return) that you didn’t support with appropriate documentation.
"},{"t":"If you have questions about the examination","h":"Ask your examiner or ask to speak to his or her manager. If you want professional assistance, you can seek help from an attorney, certified public accountant, or enrolled agent. You may qualify for free or low-cost assistance from a Low Income Taxpayer Clinic.
You received various notices or letters from the IRS requesting payment for the tax balance owing and the debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by either filing a lien, which makes claim to your assets as security for a tax debt, or issuing a levy that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).
For each tax period, the IRS is required to send you a notice after it files a lien, and is generally required to notify you before the first attempt to levy, and will send you a Notice of Your Right to a Collection Due Process Hearing explaining your appeal rights. See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the IRS appeal process.
Collection Due Process (CDP) Hearing (Within 30 Days): You file a Form 12153, Request for A Collection Due Process Hearing, and send it to the address shown on your lien or intent to levy notice within 30 days of the CDP notice date in order to appeal the action with the Office of Appeals. Filing a timely request for a CDP hearing protects your right to go to Tax Court if you disagree with the Appeals determination.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"You, your authorized representative, or a third-party whose property is subject to a collection action, and has received a notice of their right to request a CDP or EH hearing, may request a hearing if it is within the permitted time limit.
When the IRS receives a request for a CDP or EH hearing, usually collection actions are stopped until the hearing has ended.
When tax is not paid the IRS can issue a levy, file a Notice of Federal Tax Lien (NFTL), and your United States passport can be denied or revoked.
For specifics on your particular notice, visit Understanding your IRS Notice or Letter on IRS.gov.
If you have a tax debt, the IRS can issue a levy, which is a legal seizure of your property or assets. It is different from a lien — while a lien makes a claim to your property or rights to property as security for a tax debt, the levy takes your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home). For specifics, see Levies on TAS Get Help and/or Liens on TAS Get Help for further information.
This Notice is Your Right to request a Collection Due Process (CDP) hearing. You’ll have until the date shown on the notice to request a CDP hearing with the IRS Office of Appeals. See IRS Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process. If you wish to appeal the filing of the lien and/or the proposed levy action, you need to timely complete and mail Form 12153, Request for a Collection Due Process or Equivalent Hearing. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t challenge Appeals decisions in U.S. tax court if you disagree with their decision.
If the IRS has already issued a CDP notice for that particular tax debt, then you can still request a hearing with the IRS Office of Appeals either before or after the IRS levies your property. You can also request a hearing when the IRS proposes filing of a Notice of Federal Tax Lien and when the IRS rejects, modifies or terminates an installment agreement. You will need to request a conference through the Collection Appeals Program (CAP), but unlike a CDP hearing, you may not seek review of Appeal’s determination in the U.S. Tax Court. See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the CAP.
You can also ask that the IRS manager review your case informally. You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number. For specifics, see Levies on TAS Get Help and/or Liens on TAS Get Help for further information.
This notice also explains the possible denial or revocation of your United States passport. Visit Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
"},{"t":"How did I get here?","h":"You received various notices or letters from the IRS requesting payment for the balance due and the tax debt remained unpaid.
When you have a balance due, the IRS can continue with its collection process by
You received various notices or letters from the IRS requesting payment for the tax balance owing and the debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by either filing a lien, which makes claim to your assets as security for a tax debt, or issuing a levy that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).
Also, you may have requested an installment agreement or have an existing one. Under the Collections Appeals Program (CAP), you also have 30 days to appeal the rejection, modification and/or termination of an installment agreement.
"},{"t":"Check the return address to be sure it’s from the Internal Revenue Service and not another agency.","h":"The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond and provide specific website link for you to visit for additional information located at the end of the notice or letter.
"},{"t":"First and foremost, don't ignore notices from the IRS.","h":"Even if you can’t pay the taxes you owe, responding to a notice before the due date could prevent enforcement action. For example, the IRS can issue a levy and take your property or assets (such as funds from a bank account, Social Security benefits, wages, your car, or your home). Be sure to keep your address up to date with the IRS so you receive all notices and letters.
"},{"t":"If you disagree with the proposed action in the notice and/or the balance owing, this Notice is Your Right to request a Collection Due Process (CDP) hearing.","h":"Verify you still have time to make the CDP request before the deadline.
CDP and EH hearing requests have strict time limitations and requirements.
You’ll have until the date shown on the notice to request a CDP hearing with the IRS Office of Appeals.
"},{"t":"If you disagree with the Office of Appeals decision in your hearing","h":"You can petition tax court within 30-days of the date of the Appeals determination letter for CDP hearings.
You cannot petition tax court for EH appeal hearings, unless the appeal was for a spousal defense in an innocent spouse case or denial of interest abatement.
You can also appeal IRS collection actions through the Collection Appeal Program (CAP)
You, your authorized representative, or a third-party whose property is subject to a collection action, may appeal the following actions under the CAP process:
Levy
Lien
Installment Agreement (IA)
Normally, the IRS will stop the collection action(s) you disagree with until your appeal is settled. Once the Office of Appeals makes their decision regarding your case, that decision is final, and you cannot go to tax court if you disagree with the CAP decision.
"},{"t":"Requesting a CAP appeal","h":"If you disagree with an IRS employee’s collection decision, and you wish to request a CAP appeal, you must first request a conference with the employee’s manager.
NOTE: A conference with a manager is not required if the CAP appeal is for a proposed modification, modified, proposed termination, terminated, or rejected installment agreements.
If you do not resolve your disagreement with the Collection manager, you may request the Office of Appeals review your case under the Collection Appeals Program by submitting Form 9423 to request consideration. On the Form 9423, check the collection action(s) you disagree with and explain why you disagree.
"},{"t":"If you agree with the notice but can’t pay the full amount by that date","h":"You can request a payment plan or submit an offer in compromise to pay off your balance.
For specifics, see I got a notice from the IRS on TAS Get Help and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
"},{"t":"You can hire an attorney, certified public accountant (CPA), or enrolled agent to help you with tax matters","h":"If your income is below a certain level, you may qualify for Low Income Taxpayer Clinic (LITC) representation. A list of LITC locations is also located in Publication 4134.
"},{"t":"If you believe you have an acceptable reason for interest or a penalty to be removed or reduce","h":"You may complete Form 843, Claim for Refund and Request for Abatement or send a signed statement to the IRS explaining your reason why.
For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest (PDF)
"},{"t":"Check your tax withholding.","h":"You may wish to check your tax withholding to make sure you have enough taken from your payroll check each pay period or that you have made an accurate estimated tax payment to ensure you do not have a balance due at the end of the year.
Too little can lead to a tax bill or penalty. Too much can mean you won’t have use of the money until you receive a tax refund. Use the IRS Tax Withholding Estimator to determine if you need to make changes to your withholding.
"}],"updated":"February 5, 2025","links":[],"back":[35567,12444,17191,9245,9140,6618]},{"id":2985,"title":"Bankruptcy","code":null,"codeNum":null,"kind":"station","sub":"Bankruptcy (Insolvency","overview":"Bankruptcy proceedings begin when you file a petition in bankruptcy court, and that filing creates the bankruptcy estate which consists of all your assets as of filing date. When you file a bankruptcy petition your assets in the bankruptcy estate, under the jurisdiction of the bankruptcy court, aren't subject to levy. ","url":"https://www.taxpayeradvocate.irs.gov/notices/collection-bankruptcy/","secs":["coll"],"station":"Overview
Bankruptcy is a legal proceeding initiated when a person or business is unable to repay outstanding debts or obligations. Federal tax obligations may be affected by bankruptcy but not all tax debts are dischargeable.
Proceedings begin when you file a petition in bankruptcy court. That filing creates a bankruptcy estate, which generally consists of your assets as of the filing date. When you file a bankruptcy petition, the automatic stay generally stops most IRS collection enforcement, such as levy, and your assets in the bankruptcy estate, are under the jurisdiction of the bankruptcy court.
Creditors, including the IRS, can file a “proof of claim” with the bankruptcy court that details the amount you owe and protects their rights during the bankruptcy proceeding.
Not all debts are dischargeable. Many tax debts are excepted from the bankruptcy discharge and you may still owe a tax debt after your bankruptcy is complete.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"If you have a tax debt and you and/or your spouse filed a bankruptcy petition, you may receive letters from the IRS concerning your bankruptcy and how it relates to your tax debt. Read all letters from the IRS carefully and respond promptly.
If you have any questions, you should contact the person listed in the notice as soon as possible.
The time the IRS can collect tax is suspended while your bankruptcy is pending. Generally, a bankruptcy is pending from the date you file the petition until the court discharges, dismisses, or closes the bankruptcy. The time to collect is also extended for an additional 6-months after the bankruptcy concludes.
"},{"t":"How did I get here?","h":"You have unpaid debt and have filed for bankruptcy, have an open bankruptcy case, had a bankruptcy case dismissed, or have been discharged after filing for bankruptcy and still have a tax balance.
"},{"t":"What are my next steps?","h":"If you owe past due federal taxes you cannot pay, bankruptcy may be an option. Review Publication 908 prior to filing because not all debts are dischargeable.
While you are in an open bankruptcy proceeding, you are not eligible for an offer in compromise. Payment options may be limited by your tax situation, court jurisdiction, and bankruptcy status.
If you receive a letter from the IRS after you filed for bankruptcy, it will have information on what you need to do and how to respond.
If you filed for bankruptcy and it was dismissed or you have a tax balance after your bankruptcy was discharged, you may consider other payment options to resolve the remaining tax balance.
If you, a debtor’s attorney, or a U.S. Trustee has questions about an open bankruptcy, you may contact the IRS’s Centralized Insolvency Operations Unit, Monday through Friday, 7 a.m. to 10 p.m. Eastern time, at 1-800-973-0424. Have the bankruptcy case number available.
"},{"t":"What is Chapter 7?","h":"Who Can File
Purpose
Liquidation – Trustee takes control of debtor’s assets and tries to sell them to pay creditors.
Length
Usually 90 to 120 days
Prepetition Taxes – Taxes owed before the bankruptcy filing
Pre-petition Tax Discharge
Post-Petition Taxes – Taxes accrued after the bankruptcy filing
Who Can File
Purpose
Reorganization – allows the debtor to reorganize debts, continue operating if applicable and pay creditors under a court-approved plan. Chapter 11 may also be used for a liquidation.
Length
Usually up to 5 years when the debtor is an individual. Reorganization plans for business cases vary and can be longer.
Pre-petition Taxes – Taxes owed before the bankruptcy filing
Pre-petition Tax Discharges
Post-Petition Taxes – Taxes accrued after the bankruptcy filing
Who Can File
Purpose
Adjustment of Debts – A Trustee receives plan payment from the debtor and distributes payments to creditors, taking into account seasonal income.
Length
3 – 5 years
Pre-petition Taxes – Taxes accrued before the bankruptcy filing
Pre-petition Tax Discharges
Post-Petition Taxes – Taxes accrued after the bankruptcy filing
Who Can File
Purpose
Adjustment of Debts – A trustee distributes debtor payments to creditors under a court-authorized repayment plan.
Length
3 – 5 years
Pre-petition Taxes – Taxes owed before the bankruptcy filing
Debtor must file all required tax returns for tax periods ending within 4 years before the the last four tax periods. bankruptcy filing, generally before the first meeting of creditors. Failure to timely file required returns can prevent confirmation of the Chapter 13 plan and may result in dismissal or conversion to Chapter 7.
Pre-petition Tax Discharges
Post-Petition Taxes – Taxes owed after the bankruptcy filing
Overview
This letter is used by the IRS Independent Office of Appeals (Appeals) as an acknowledgement and conference letter based on your appeal of an IRS determination. It may include information about how to schedule a conference, case specific information, provide a preliminary review summary, identify items to provide in advance to Appeals and provide information on obtaining representation.
","ovHead":"","stepsHead":"I need more information","steps":[{"t":"About Appeals","h":"Appeals will not raise new issues and will focus dispute resolution efforts on resolving the points of disagreement identified by the parties. The Appeals process is not a continuation or an extension of the examination process. The discussion of new or additional authorities (e.g. court cases, revenue rulings or revenue procedures) that support a theory or argument previously presented does not constitute consideration of a new issue.
If you submit new information or raise new issues requiring additional analysis, Appeals will generally refer the case to the originating IRS office for consideration of the new information. You will receive the originating office’s comments have an opportunity to respond, and to continue to pursue your appeal rights.
If you are unfamiliar with the Appeals process and your appeal rights, you may be interested in reading the following IRS publications:
The IRS has sent your case to the IRS Independent Office of Appeals (Appeals) based on your written request for a conference.
"},{"t":"How did I get here?","h":"The IRS proposed changes to your return or didn’t accept your claim for refund or credit. You don’t agree with some or all the proposed changes. Or you don’t agree with a disallowed refund or credit, therefore, you requested a conference with the IRS Independent Office of Appeals.
"},{"t":"What are my next steps?","h":"Be prepared to discuss all the IRS positions with which you disagree and how you understand the facts and law for each issue. Promptly respond to any requests for additional information or documentation.
"},{"t":"Additional Resources","h":"If you think you’ll have trouble paying your taxes or will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
If an agreement cannot be reached with the IRS’s Examination, sometimes referred to as the Compliance Department, taxpayers are offered an opportunity (in most cases) to request their case be reviewed by IRS’ Independent Office of Appeals (Appeals). Appeals is required to review the issue with a fresh, objective perspective. Appeals provides the final administrative opportunity for taxpayers and the IRS to resolve tax disputes without litigation.
","ovHead":"Overview","stepsHead":"I need more information","steps":[{"t":"What does this mean to me?","h":"Unlike Compliance, Appeals Officers (AO) may consider the hazards of litigation in attempting to reach a settlement. A hazards settlement is a resolution of an issue based on the probable outcome if the case were to go to court. It is generally expressed as a percentage. Hazard settlement will require a Form 870-AD. Once this is agreed to by you and the AO, you will not be able to litigate the issue at a later time, the settlement is final.
There is some risk in almost every case when the Government goes before a judge or jury. The Courts tend to decide some issues on an all or nothing basis. Even though the Government seems to have a strong case, it could still lose.
Some factors used by AOs in applying the hazards of litigation include:
If you were unable to reach an agreement with the IRS Compliance, your case qualifies for Appeals. If you filed a valid protest your case be sent to Appeals.
"},{"t":"What are my next steps?","h":"What to expect from the Independent Office of Appeals | Internal Revenue Service
"}],"updated":"March 6, 2026","links":[],"back":[]}]}