FAQ

Browse our FAQ on IRS Letters and Notices

Received a letter or notice from the IRS? The IRS notices cover specific issues about an account or tax return. Here is a list of some common IRS notices (there are more than 100) and the reasons they are issued.

What does a CP 12 mean?

The IRS made changes to correct a miscalculation on a return.

What does a CP 14 mean?

First notice that a balance is due.

What does a CP 90/CP 297 mean?

A Final notice or a notice of intent to levy and notice of the taxpayer’s right to a hearing.

What does a CP 91/CP 298 mean?

A final notice before levy on Social Security benefits.

What does a CP 161 mean?

Request for payment or notice of unpaid balance.

What does a CP 501 mean?

First reminder notice that there is a balance due.

What does a CP 503 mean?

Second reminder notice that there is a balance due.

What does a CP 504 mean?

A final balance due notice. If amount is not paid immediately, the IRS will seize (levy) a state tax refund and search for other assets to levy.

What does a CP 523 mean?

A Notice of default on installment agreement and imminent seizure (levy) of assets.

What does a CP 2000 mean?

Notice of proposed adjustment for underpayment or overpayment.