IRS notice decoder

Got a letter from the IRS? Start with the code in the corner.

Every IRS letter carries a code, usually in the top or bottom right corner: CP14, CP504, LT11, CP2000. The code tells you exactly what the letter is, what deadline it carries, and how close the IRS is to enforced collection. Find yours below.

General information, not tax or legal advice. The controlling deadlines are the ones printed on your own notice. ClearChoiceRadar is not affiliated with the IRS.

The collection sequence, start to finish

Two letters live off this main track: the CP2000 proposes changes before a balance exists, and the CP523 warns that a payment plan is about to terminate.

CP14 Low urgency, most options open

Balance Due, Notice and Demand for Payment

A CP14 says the IRS believes you owe tax that was not fully paid. It is the first bill in the collection sequence, nothing has been …

Pay by the due date printed on the notice

CP501 Rising, a lien becomes possible

Reminder, Balance Due

A CP501 is a reminder that a balance is still unpaid after the first bill. The important change from the CP14 is the language: the IRS …

Pay by the due date shown on the notice

CP503 Elevated, lien filing is on the table

Second Reminder, Balance Due

A CP503 is the second reminder that a balance remains unpaid, sent because the IRS says it has not heard from you. It reads almost identically …

Pay by the due date shown on the notice

CP504 High, seizure powers begin here

Notice of Intent to Levy

A CP504 is a Notice of Intent to Levy issued under Internal Revenue Code section 6331(d). It demands immediate payment and authorizes the IRS to seize …

The notice demands payment immediately

LT11 Critical, 30 day hearing window

Final Notice of Intent to Levy and Notice of Your Right to a Hearing

An LT11, Letter 1058, CP90, or CP297 is the IRS's final notice of intent to levy, and it comes with something no earlier letter had: a …

30 days to request a Collection Due Process hearing

CP2000 Time boxed, respond by the notice date

Proposed Changes to Your Tax Return

A CP2000 is not a bill and not an audit. It is a proposal: the IRS matched your return against income reported by employers, banks, and …

Respond by the date printed on the notice

CP523 High, 30 days to save the agreement

Intent to Terminate Your Installment Agreement

A CP523 means the IRS considers your installment agreement in default and intends to terminate it. You have 30 days from the notice date to act. …

30 days from the notice date before termination

Other codes you might be holding

CP90 / CP297: Versions of the final notice of intent to levy with hearing rights. Same legal event as the LT11 and Letter 1058. Covered here.
Letter 1058: The revenue officer version of the final notice. Same 30 day hearing window as the LT11. Covered here.
CP3219A: Statutory Notice of Deficiency. Usually follows an unanswered CP2000 and opens a firm 90 day window to petition Tax Court. Covered here.
CP49: Your refund was applied to a tax debt you owe. Informational; the refund offset already happened.
CP508C: The IRS certified your debt as seriously delinquent to the State Department, which can deny or revoke a passport. The 2026 threshold is over $66,000.
CP161: The business version of a balance due notice. Same idea as a CP14, addressed to a business account.

Any notice not listed can be looked up on the IRS notice lookup page.

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