Resources
Tools, deadlines and a checklist to make this easier
A handful of links our clients ask for most, plus the dates worth putting on your calendar.
What does my notice mean?
Find the code in the corner and see what you are actually holding
Every IRS letter has a code printed in the upper-right corner: CP followed by a number, or LT, or the word Letter. That code tells you exactly what stage of the process you are in, and how long you have. Most of them are far less alarming than they read. A few are genuinely urgent, and two carry deadlines that cannot be extended for any reason.
The periods below are the general rules. The date printed on your own notice is the one that governs, so always work from that, not from this page.
Open this today
These carry hard deadlines or mean enforcement has already been authorised.
LT11 · Letter 1058 · CP90
Final Notice of Intent to Levy and Notice of Your Right to a Hearing
The last notice before the IRS can take wages, bank accounts or other property. It is also your one chance at a Collection Due Process hearing, which pauses collection while an independent office reviews your case.
CP3219A · CP3219N
Notice of Deficiency, the “90-day letter”
The IRS has formally determined you owe more. This is the only window in which you can dispute the amount in U.S. Tax Court before paying it. The deadline is jurisdictional: the court cannot extend it, and neither can the IRS.
Letter 3172
Notice of Federal Tax Lien Filing and Your Right to a Hearing
A lien has been filed in the public record against everything you own. Withdrawal, discharge and subordination all remain available, but the hearing right expires quickly.
CP523
Intent to Terminate Your Installment Agreement
A payment was missed, a return went unfiled, or a new balance appeared. If the agreement terminates, the whole balance comes due again and levy action can resume. Reinstatement is usually possible if you move quickly.
CP508C
Seriously Delinquent Tax Debt Certified to the State Department
Your debt has been reported to the State Department, which can deny a passport application or renewal, and in some cases revoke or limit a passport you already hold. Certification is reversed by resolving or formally arranging the debt.
Respond within the month
Nothing is being seized yet, but ignoring these turns a negotiable position into an assessed balance.
CP504
Notice of Intent to Levy
Frequently mistaken for the final notice, but it is not. The IRS can take your state tax refund on this one, and it signals that the final notice is coming. Treat it as the last quiet warning rather than an emergency.
CP2000 · CP2501
Proposed Changes to Your Return
Not an audit. A computer matched a W-2, 1099 or brokerage form against your return and found a discrepancy. The proposed figure often ignores your basis or offsetting expenses, so the real number is frequently lower than the letter says.
Letter 525 · Letter 692
Examination Report
The auditor has finished and is proposing adjustments. You can accept, provide more substantiation, or take it to Appeals, which is a separate office with more room to settle.
Letter 2205 · 2205-A
Your Return Has Been Selected for Examination
The opening letter of an audit, asking you to make contact and schedule. What you say in this first conversation shapes how wide the examination becomes.
For your records
These are informational or the early stages of collection. Still worth acting on, since the balance grows either way.
CP14
Balance Due
The first bill for a year you filed but did not pay in full. This is the notice that starts the collection sequence, and interest compounds daily from here.
CP501 · CP503
Reminder of an Unpaid Balance
The second and third letters in the sequence, each firmer than the last. Nothing has been authorized yet, and this is still the stage where a payment plan is straightforward to arrange.
CP71 · CP71C
Annual Reminder of Balance Due
A yearly statement of a balance that is still outstanding, often sent while an account sits in Currently Not Collectible status. It does not mean anything new has happened.
CP49
Refund Applied to a Past-Due Balance
Your refund was used against tax you owed for another year. If it cleared the balance entirely the notice will say so.
Letter 668D
Release of Levy
Good news. The levy has been lifted. Keep this letter, since your employer or bank may need a copy before they release the funds.
Still not sure what you are holding?
Send us the code in the corner, or bring the letter in. We will tell you what it is, what the real deadline is, and whether it needs anything more than a phone call, at no charge.
This page explains what these notices generally mean. It is not advice about your situation, and the deadline printed on your own letter always controls.
Quick links
Government tools and forms
Federal (IRS)
California
External links are provided for convenience. Layman’s Tax & Accounting is not responsible for the content of third-party sites.
Calendar
Key filing deadlines
Dates shift when they land on a weekend or holiday. We calendar every one of these for our clients so nothing slips.
- January 15
- Q4 estimated tax payment for the prior year
- January 31
- W-2s and 1099-NECs due to recipients and to the IRS
- March 15
- S-corporation (1120-S) and partnership (1065) returns, or extension
- April 15
- Individual (1040) and C-corporation (1120) returns, Q1 estimates, IRA contributions
- June 15
- Q2 estimated tax payment
- September 15
- Q3 estimates; extended S-corp and partnership returns
- October 15
- Extended individual returns
- December 31
- Last day for most tax-saving moves to count for the current year
Before your appointment
What to gather for your return
You do not need all of it to get started. Send what you have and we will tell you what is missing.
Income
W-2s, 1099-NEC / 1099-MISC, 1099-K, 1099-INT / DIV / B, K-1s, Social Security (SSA-1099), unemployment (1099-G)
Deductions
Mortgage interest (1098), property tax, charitable receipts, medical expenses, student loan interest (1098-E), tuition (1098-T)
Business
Profit & loss, balance sheet, asset purchases, mileage log, home office square footage, payroll reports
Personal
Prior-year return, IDs for everyone on the return, bank routing and account for direct deposit, any IRS or FTB notices received
Let’s talk
Ready to work with a CPA who actually explains it?
Start with a free 30-minute intro call. Bring your questions, your notices, or just a rough idea of what you need. You will leave the call knowing exactly what the next step is and what it costs.