IRS notices, decoded

LT11 — Final Notice of Intent to Levy

The IRS can levy wages, bank accounts, and property 30 days after this notice.

Letter 1058 — Final Notice of Intent to Levy

Equivalent of LT11 — levy authority and right to a CDP hearing.

Letter 3219 / CP3219A — Notice of Deficiency (90-Day Letter)

The IRS is assessing additional tax. You have 90 days to petition Tax Court — after that, it's final.

CP523 — Installment Agreement Default

You defaulted on your payment plan — the IRS can terminate it and levy.

CP90 / CP297 — Final Notice of Intent to Levy (Business/Assets)

Final levy notice with CDP hearing rights.

Form 668-W / CP49 — Wage Levy / Refund Offset

Active garnishment of wages or seizure of your refund.

CP503 — Second Reminder

Third notice; enforcement escalation is imminent.

CP504 — Intent to Levy (State Refund)

Final notice before levy on state tax refund; levy authority is now active.

CP2000 — Proposed Changes to Your Return

Income reported by third parties doesn't match your return. Not an audit — a mismatch proposal.

5071C / 4883C — Identity Verification

The IRS flagged your return for possible identity theft — refund is frozen until you verify.

Letter 3172 — Notice of Federal Tax Lien

A public lien has been filed against your property.

CP14 — Balance Due

The IRS says you owe taxes. This is the first bill — not yet an enforcement action.

CP501 — Reminder of Balance Due

Second notice for unpaid taxes — the collection process is underway.

CP2501 — Income Discrepancy Inquiry

Earlier-stage version of the CP2000 inquiry.

Letter 12C — Missing Information Request

Your return is held pending missing forms/schedules (often Form 8962 or 1095-A).

CP161 — Unpaid Balance Reminder

Balance-due notice typically issued after an adjusted return.

CP22A — Data-Match Adjustment

Your return was changed based on third-party data; balance may now be due.

CP54 — Refund Held — Name/SSN Mismatch

Your refund is held because the name/SSN doesn't match SSA records.

CP75 — Audit — Refund Frozen (EITC/ACTC)

Refund portion held pending exam — usually credit verification.

CP12 / CP21B — Refund Adjustment

The IRS corrected an error and changed your refund — often no action needed.