IRS Notice Library
Find your notice code. Every one explained in plain English.
Underreporter Inquiry
The IRS found income on your return that doesn't match what was reported to them.
Response deadline: 30 days
Balance Due
You owe money to the IRS. This is the first notice they send.
Response deadline: 21 days
Intent to Levy
Final notice before the IRS can seize your assets or garnish wages.
Response deadline: 30 days
Reminder of Balance Due
Second reminder that you owe taxes. More urgent than CP14.
Response deadline: 10 days
Third Reminder
Third and final reminder before enforcement action.
Response deadline: Immediate
Final Notice of Intent to Levy
The IRS will seize your property in 30 days unless you respond.
Response deadline: 30 days
Review of Return
The IRS is reviewing your return. No action needed yet.
Response deadline: 60 days
Math Error Correction
The IRS corrected a math error on your return.
Response deadline: 60 days
Changes to Return
The IRS made changes to your return and you may owe more or get a different refund.
Response deadline: 60 days
EIC Under Review
Your Earned Income Credit is being examined.
Response deadline: 30 days
Unfiled Return
The IRS believes you need to file a return but haven't.
Response deadline: 30 days
Return Not Filed
Second notice that you haven't filed a required return.
Response deadline: 30 days
Final Notice Before Levy
Your right to a hearing before the IRS levies your assets.
Response deadline: 30 days
Social Security Levy
The IRS intends to levy your Social Security benefits.
Response deadline: 30 days
Statutory Notice of Deficiency
You have 90 days to petition Tax Court before assessment.
Response deadline: 90 days
Substitute Return Filed
The IRS filed a return for you using information they have.
Response deadline: 30 days