IRS Notice Lookup: What Your Notice Means and Its Deadline
Type the code printed on your IRS notice, such as CP14, CP2000, LT11 or Letter 1058, to see what it is, the deadline our guide to that notice explains, and a link to the full guide. The IRS says the CP or LTR number is on the right corner of the letter.
The lookup covers the 21 notices and letters listed below. Dates on the notice itself control; this page does not replace reading it.
Where to find the notice number
The IRS notice page says: “You can find the CP or LTR number on the right corner of the letter.” CP notices carry a code such as CP14 or CP504; letters carry a number such as Letter 1058 or Letter 525. Some codes end in a letter that marks a version, for example CP71A or Letter 566-S, and the guide for the base notice explains what the version means.
Wage and bank levies arrive as forms rather than letters: Form 668-W goes to an employer and Form 668-A to a bank or other third party, and a lien is recorded on Form 668(Y)(c). Those form numbers work in the lookup too.
What the IRS says to do with any notice
The IRS notice page gives the same starting steps for every letter: review it carefully and keep it for your records, and “If we ask you to respond, act by the due date.”
- If you agree. Take any requested action. The page says there is no need to reply unless the IRS specifically asks.
- If you disagree. Follow the notice’s instructions to dispute it, include copies of documents for the IRS to review, and reply by the due date to protect appeal rights, as the page puts it.
- If you owe. “Even if you can’t pay the full amount you owe, pay by the due date,” the page says, because that can reduce interest and penalty charges.
- If it looks like a scam. The page says to call 800-829-1040 if the letter does not appear in the IRS search or looks suspicious.
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How IRS notice deadlines differ
There is no single response window. The guides behind this lookup group into a few patterns, each explained with its sources on the notice’s own page:
A printed due date, no fixed number of days
The balance due notices CP14, CP501 and CP503 work from the date printed on the notice; the IRS pages for them state no fixed number of days. Paying by that date limits added interest and penalties.
30 days to ask for a hearing
The levy notices LT11 and Letter 1058 and the federal payment levy notices CP90 and CP297 give 30 days to request a Collection Due Process hearing. For a lien, the 30 days run from the window for sending Letter 3172. The Collection Due Process hearing guide covers the request itself.
30-day letters after an audit
Letter 525 after a mail audit and Letter 950 after a field audit each allow a protest within 30 days from the date of the letter.
90 days to petition the Tax Court
A notice of deficiency such as CP3219A allows 90 days after mailing, or 150 days if addressed outside the United States, under § 6213(a). The Tax Court petition guide covers filing.
60 days for a proposed penalty
Letter 1153, the proposed trust fund recovery penalty, allows 60 days to appeal, or 75 days if the letter is addressed outside the United States.
Notices and letters in the lookup
| Code | What it is | Guide |
|---|---|---|
| CP14, CP14C | First bill for a balance due | Read the guide |
| CP501 | First reminder of a balance due | Read the guide |
| CP503 | Second reminder of a balance due | Read the guide |
| CP504 | Notice of intent to levy | Read the guide |
| LT11, Letter 1058, L1058 | Final notice of intent to levy, with hearing rights | Read the guide |
| CP22A | Balance due after the IRS changed a return | Read the guide |
| CP71, CP71A, CP71C, CP71D, CP71H | Annual reminder of a balance due | Read the guide |
| LT16 | Collection letter about unpaid tax or unfiled returns | Read the guide |
| CP523 | Intent to terminate an installment agreement | Read the guide |
| CP90, CP90C, CP91, CP297, CP297A, CP297C, CP298 | Levy on federal payments | Read the guide |
| Form 668-W, Form 668-W(ACS), Form 668-W(ICS) | Wage levy sent to an employer | Read the guide |
| Form 668-A, Form 668-A(c) | Levy sent to a bank or other third party | Read the guide |
| Form 668(Y)(c), Form 668-Y, Letter 3172 | Notice of federal tax lien and lien hearing letter | Read the guide |
| CP2000, CP2000A, CP2000B, CP2000C, CP2000D, CP2000E | Proposed changes from mismatched income records | Read the guide |
| Letter 566, Letter 566-B, Letter 566-J, Letter 566-S, Letter 566-T | Audit by mail begins | Read the guide |
| Letter 525, Letter 525-T | 30-day letter after a mail audit | Read the guide |
| Letter 950, Letter 950-B, Letter 950-F, Letter 950-Z | 30-day letter after a field audit | Read the guide |
| CP3219A | Statutory notice of deficiency | Read the guide |
| Letter 1153 | Proposed trust fund recovery penalty | Read the guide |
| CP508C | Passport certification for seriously delinquent tax debt | Read the guide |
| Letter 6152 | Notice of intent to ask the State Department to revoke a passport | Read the guide |
If your notice is not listed
The IRS lets taxpayers search for a notice or letter “by number or topic” on its Understanding your IRS notice or letter page. For a broader view of the collection notices, see all IRS notice guides and the guide to owing back taxes.
Not sure what your notice requires?
A free, confidential evaluation can go over the notice, its deadline and the options the law provides.
When an attorney matters
Attorneys, certified public accountants and enrolled agents can all represent taxpayers before the IRS with a Form 2848 power of attorney, as the attorney vs CPA vs enrolled agent comparison explains. The Tax Court keeps its own bar, which admits attorneys on application and requires others to pass its examination. Under 26 U.S.C. § 7525, the confidentiality privilege for CPAs and enrolled agents covers only noncriminal tax matters, so notices that lead to a court deadline or raise criminal questions are where those differences show up.
Frequently Asked Questions
Where is the notice number on an IRS letter?
The IRS says the CP or LTR number is on the right corner of the letter. Type that code, such as CP14, LT11 or Letter 525, into the lookup above.
What if my notice is not in the lookup?
The IRS lets taxpayers search for any notice or letter by number or topic on its Understanding your IRS notice or letter page. It says to call 800-829-1040 if a letter does not appear in that search or looks suspicious.
Does every IRS notice give 30 days to respond?
No. The deadlines in the lookup vary: some notices only show a printed due date, hearing notices such as LT11 and Letter 3172 run 30 days, a notice of deficiency allows 90 days to petition the Tax Court, and Letter 1153 allows 60 days to appeal.
Do I have to reply to every IRS notice?
The IRS says a taxpayer who agrees with a notice should take any requested action and does not need to reply unless the IRS specifically asks. A taxpayer who disagrees should follow the notice’s instructions and reply by the due date.
Is this lookup an official IRS tool?
No. It is a guide published by IRSAttorneys.net that matches a notice code to our article on that notice. Each article cites the IRS pages, Internal Revenue Manual sections and statutes it relies on.
Talk through an IRS notice
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Ray Neu
Ray Neu is the publisher of IRSAttorneys.net. A former law enforcement officer with a background in criminal justice and digital publishing, he oversees editorial direction, partnership standards, and compliance review for the site. He is not an attorney and does not provide legal advice; all tax law content is sourced and reviewed against the standards documented on the Editorial Team & Standards page.
Sources
Each deadline shown by the lookup comes from the linked notice guide, which lists its own sources.
- IRS: Understanding your IRS notice or letter
- IRS: About Form 2848, Power of Attorney and Declaration of Representative
- 26 U.S.C. § 6213, Restrictions applicable to deficiencies; petition to Tax Court
- U.S. Tax Court: Guidance for practitioners
- 26 U.S.C. § 7525, Confidentiality privileges relating to taxpayer communications
IRS Circular 230 Disclosure: To ensure compliance with Treasury Department rules governing tax practice, any tax information contained on this website was not written and is not intended to be used, and cannot be used, for the purpose of avoiding any federal tax penalty. You should consult a licensed tax professional regarding your individual situation.
Results described on this website are not a guarantee, warranty, or prediction of the outcome of any tax matter. Every situation is different. Prior results do not guarantee a similar outcome. Article content reflects general information about federal tax procedure as of the last reviewed date and may not reflect subsequent changes in IRS policy, regulations, or case law.