IRS Notice Response Guide — Deadlines, Documentation & What To Do Next

If you’ve received an IRS letter (CP2000, CP90, CP504, 90-Day Notice, CDP Hearing, Refund Review), this guide explains what it means, how deadlines escalate, and what documentation is typically required.

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IRS Notice Response Guide

What Your IRS Letter Means — And What To Do Next

If you received a letter from the IRS, the most important thing is identifying what stage you’re in.

Not all IRS letters mean the same thing.

Some are early reminders.

Some are legal deadlines.

Some allow full asset seizure after a short window.

Start here.

What Does Your IRS Letter Say?

Find the sentence that matches your notice.

“We changed your return because information doesn’t match.”	You likely received: CP2000 This is a proposed adjustment based on third-party reporting (W-2s, 1099s, etc.). It is not yet a bill — but ignoring it leads to automatic assessment.	👉 Access CP2000 Response System
“Your refund was taken.”	Treasury Offset Program (TOP) Your refund was intercepted for another federal or state debt.	👉 Access Treasury Offset Response System
“You owe taxes. This is your first notice.”	You likely received: CP14 / CP501 / CP503 These are balance-due notices. The IRS has assessed tax and is requesting payment. At this stage: • No wage levy yet • No bank levy yet • Interest and penalties continue accruing	👉 Access CP14 / CP501 / CP503 Response System
“We are holding your refund.”	CP75 The IRS is reviewing credits or dependent claims. This is not a collection notice — your refund is frozen pending verification.	👉 Access CP75 Refund Review System
“We need to verify your identity.”	5071C Your return is flagged for identity verification. No tax dispute — just identity confirmation required before processing.	👉 Access 5071C Identity Verification System
“Notice of Deficiency — 90 Days.”	90-Day Deficiency Letter (Statutory Notice of Deficiency) This carries a strict 90-day deadline to petition Tax Court. Missing this deadline permanently eliminates court rights.	👉 Access 90-Day Deficiency Response System
“Notice of Federal Tax Lien.”	Letter 3172 A lien has been filed against your property. You generally have 30 days to request a Collection Due Process hearing.	👉 Access CDP Lien Hearing System
“We filed a lien against you.”	IRS CDP Lien Hearing (Form 12153) When the IRS files a Notice of Federal Tax Lien, you generally have 30 days to request a Collection Due Process (CDP) hearing using Form 12153.	👉 Access IRS CDP Lien Hearing System
How IRS Notices Escalate	Understanding escalation helps determine urgency. Stage 1 — Proposed or Early Notices CP2000 CP75 5071C CP14 / CP501 / CP503 Limited enforcement authority. Stage 2 — Intent to Collect CP504 Limited levy authority (state refunds / passport certification). Stage 3 — Final Levy Authority CP90 / LT11 CP297 Full wage, bank, and asset levy possible after 30 days. Stage 4 — Hearing Rights Form 12153 (CDP Hearing) Used to formally dispute or request collection alternatives after a Final Notice. Stage 5 — Post-Audit Correction Audit Reconsideration Used to reopen a closed audit when new documentation exists.	👉 Access Audit Reconsideration System
“Final Notice of Intent to Levy and Notice of Your Right to a Hearing.” This is the final warning before full enforcement.	CP90 / LT11 (Individuals) CP297 (Businesses) After 30 days, the IRS may levy: • Wages • Bank accounts • Business receivables • Equipment and other assets	👉 Access CP90 Documentation System 👉 Access CP297 Business Levy System
“We intend to levy your wages or bank account.”	Form 12153 Collection Due Process (CDP) Hearing Request After a Final Notice of Intent to Levy, you generally have 30 days to request a CDP hearing to stop enforcement and preserve appeal rights.	👉 Access Form 12153 Levy Hearing System