DIRECT ANSWER
What to know first
Read every page, identify the notice number, tax year, issue, amount, and response date, then compare the notice with the filed return and supporting records. Do not send an agreement, payment, or sensitive records until you understand what the IRS changed or requested and which response channel applies.
Identify the notice and protect the deadline
Keep the envelope and all pages. The CP or letter number helps locate the IRS explanation, but the notice itself controls the response instructions and deadline for that matter.
Some notices request information, some make a proposed change, and others concern balances or collection. Appeal rights and response periods vary, so begin the review promptly.
Compare the notice with the filed return
- The exact return and schedules that were filed
- Income forms, payment confirmations, and IRS account transcripts when appropriate
- Records supporting the line item or transaction discussed
- Prior correspondence and proof of earlier responses
- A timeline of calls, uploads, certified mail, or fax transmissions
Respond through a secure, documented process
Follow the notice's instructions and keep a complete copy of the response and proof of delivery. Do not place Social Security numbers, full notices, returns, or bank information in a public website form or ordinary email.
Professional representation may require a separate engagement and authorization. Starting before the deadline leaves time to determine what records, legal authority, or contact with the agency may be needed.
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Related tools and service paths
Find your IRS notice number
Use the IRS Notice Center to identify common notices and organize the next review step.
How to respond to an IRS CP2000 notice
Compare the proposed mismatch with the filed return, source forms, basis, and other supporting records.
CP23 payment discrepancy
Trace estimated-tax payments, credits, and amounts applied to the wrong period or account.
CP59 missing-return notice
Verify whether the prior-year return was required, filed, accepted, or needs a Form 15103 response.
CP162E business-return penalty notice
Review a partnership or S corporation late- or incomplete-return penalty, filing evidence, and possible relief paths.
CP14 balance due
Verify the balance, payments, tax period, and payment or response date shown on the notice.
CP504 intent to levy
Understand the collection stage, what may happen next, and which printed dates require prompt attention.
LT11 or Letter 1058 final levy notice
Review the printed hearing deadline, Form 12153, and records needed for a Collection Due Process request.
CP90 final levy notice
Protect the printed hearing deadline and organize Form 12153, account records, and supported collection issues.
CP92 state-tax-refund levy notice
Reconcile a state refund already applied to federal tax and review the printed hearing instructions.
Letter 525 audit changes
Review proposed examination adjustments and the letter's agreement or Appeals-request instructions.
CP3219A notice of deficiency
Protect the petition deadline and reconcile the proposed deficiency with the return and records.
Letter 12C information request
Organize the missing information, response channel, and delivery evidence requested by the IRS.
AUTHOR
Stefano Tavella, CPA
Stefano Tavella, CPA leads Tavella CPA Group, a cloud-based CPA firm serving individuals and small businesses with tax preparation, planning, notice assistance, and related services.
PRIMARY GUIDANCE