Decode any IRS notice.

Final Notice of Intent to Levy

This is the absolute final warning. The IRS will begin seizing your wages, bank accounts, and property within 30 days.

90-Day Letter

This is your legal right to challenge the IRS in Tax Court before paying. Miss this deadline and you lose that right.

Final Notice of Intent to Levy & Right to Hearing

CP90 (individuals) and CP297 (businesses) are the IRS's statutory Final Notice of Intent to Levy. After 30 days the IRS can legally seize wages, bank accounts, retirement funds, and Social Security payments.

Final Notice Before Social Security Levy

CP91 (individuals) and CP298 (businesses) authorize the IRS to garnish up to 15% of Social Security benefits under the Federal Payment Levy Program. Unlike wage garnishment, there is no exempt-amount floor.

Statutory Notice of Deficiency (AUR)

CP3219A is the 90-day 'ticket to Tax Court' issued when a CP2000 or CP2501 goes unresolved. You have exactly 90 days to petition Tax Court, and the deadline is jurisdictional.

Trust Fund Recovery Penalty (TFRP) Proposal

Letter 1153 proposes to assess the Trust Fund Recovery Penalty against you personally — a 100% penalty for unpaid employee payroll taxes. TFRP is not dischargeable in bankruptcy.

Intent to Levy Notice

This is a final notice before the IRS seizes your assets. They intend to levy (take) your state tax refund and may seize other assets.

Passport Certification Notice

The IRS has certified your seriously delinquent tax debt to the State Department. Your passport may be denied or revoked.

Intent to Default Installment Agreement

The IRS is about to terminate your installment agreement because you missed payments or didn't file required returns.

Unfiled Tax Return Notice

The IRS has no record of your federal tax return for a prior year and is asking you to file it. CP59 is the IRS's first formal step toward filing a Substitute for Return (SFR) on your behalf — which almost always overstates what you owe.

Annual Reminder of Balance Due (Passport Warning)

CP71C is an annual statement that you still owe back taxes and warns that the debt may be certified as 'seriously delinquent' — which can lead to passport denial or revocation by the State Department.

Notice of Federal Tax Lien Filing

Letter 3172 informs you that the IRS has filed a Notice of Federal Tax Lien in the public record. The lien attaches to all your assets, damages credit, and stays on record until resolved.

Balance Due Notice

This is the IRS's first notice telling you that you owe taxes. It shows the amount due, including any penalties and interest.

Underreported Income Notice

The IRS believes you didn't report all your income. They've received information (W-2s, 1099s) that doesn't match your return.

Audit Notice

You're being audited. The IRS wants to examine specific items on your tax return and is requesting documentation.

Second Reminder Notice

This is the second reminder that you owe taxes. The IRS is escalating their collection efforts.

Adjustment to Business Tax Account

CP210 (and the related CP220) notifies a business that the IRS has adjusted its tax account — typically a math correction, a credit transfer, or a penalty assessment on a payroll or business return. The notice shows the adjusted balance and may demand additional tax, penalties, and interest.

Income Information Doesn't Match (Pre-CP2000)

CP2501 is the IRS's first letter telling you third-party income data (W-2s, 1099s, K-1s, 1099-NECs) doesn't match what you reported. It's the prelude to a CP2000 adjustment if you don't respond.

Identity Verification Request

Letter 5071C (and related 4883C / 5747C / 6331C) asks you to verify your identity before the IRS processes a return filed under your SSN. The refund is frozen until verification completes.

Reminder Notice

A reminder that you have a balance due. This is a follow-up to the initial CP14 notice.

Refund Applied to Back Taxes

Notice CP49 tells you the IRS used all or part of your tax refund to pay an old federal tax debt. If anything is left, you'll get it; if you still owe, the notice shows the remaining balance.

Math Error / Refund Adjusted

The IRS corrected a math or credit error on your return and adjusted your refund. If the correction is wrong, you have 60 days to dispute before the change becomes final.

Annual Balance Reminder

CP71A is the IRS's annual reminder that you still owe back taxes. It doesn't escalate collection but confirms the balance is still active and interest is still accruing.