Open the Letter

The library

Every notice here, in plain English.

Each page describes the notice type — what it is, what the IRS is generally saying, and whether it usually carries a deadline — compiled from the IRS’s own public descriptions.

Bills and collection

The letters about money owed — from the first bill to the final notice. Each sits at a known point in a slow, legal sequence.

CP14Balance due — the first billCP161Business balance dueCP40Your account was assigned to a private collection agencyCP501Balance due — a reminderCP503Balance due — second reminderCP504Notice of intent to levyCP504BNotice of intent to levy — businessCP508CPassport certification — seriously delinquent tax debtCP523Your payment plan is about to be terminatedCP71Annual reminder of an unpaid balanceCP71CAnnual reminder — with lien and private-collection warningsCP90Final notice of intent to levy — with hearing rightsCP91Intent to levy Social Security benefitsLT11Final notice of intent to levy — with hearing rightsLT16Unpaid balance and/or missing returnsLT19Unpaid balance — payment requestedLT24Your payment plan needs more informationLT26Missing returns — filing requested againLT38Collection letters are resuming — an account updateLT39The reminder the law requiresLT40The IRS may contact third partiesLT41Unfiled returns — third-party contact possible

Reviews, mismatches, and audits

The letters that question a return — income mismatches, refund reviews, and examinations. Most are resolved with paperwork, not confrontation.

CP05Your refund is being reviewedCP05AYour refund needs documentationCP2000Proposed changes — income didn't matchCP2501An income mismatch — the early inquiryCP3219AStatutory notice of deficiency — the 90-day letterCP75Audit of refundable credits — refund heldLetter 3219Notice of deficiency — the 90-day letter, after a mail auditLetter 525The 30-day letter — audit results, by mailLetter 531Notice of deficiency — the 90-day letter, after an in-person auditLetter 566Your return was selected for audit — by mailLetter 915The 30-day letter — audit results, in person

Corrections and refunds

The letters that say the IRS changed something — a corrected return, an applied refund, an adjusted balance. Some of them are good news.

CP11The IRS corrected your return — you now oweCP12The IRS corrected your return — your refund changedCP13The IRS corrected your return — balance now zeroCP21AYour return was changed — balance dueCP21BYour requested change was made — refund comingCP21CYour requested change was made — balance zeroCP21HShared responsibility payment adjustedCP22AYour return was changed — balance dueCP22HShared responsibility payment adjusted — account changedCP49Your refund was applied to a tax debt

Identity and verification

The letters about who filed — identity checks, protection PINs, and the system catching a return that may not be yours.

CP01Identity theft claim verified — account protectedCP01AYour Identity Protection PIN for this yearCP01CIdentity claim reviewed — no tax fraud foundCP01ESomeone may have used your SSN for employmentCP01HReturn not processed — SSN shows as deceasedLetter 4883CVerify your identity — by phoneLetter 5071CVerify your identity — a return was filed under your numberLetter 5747CVerify your identity — in person

Penalties

The letters that assess a specific penalty — and the defined paths for contesting or removing one.

CP15BTrust fund recovery penalty assessedCP15HShared responsibility payment recalculatedCP162Penalty — return not filed electronicallyCP215Civil penalty charged — business

Don’t see your code? The IRS issues hundreds of notice types; we keep pages for the most common. The translator gives an honest general picture for any code, and a licensed professional can read the letter itself.

The next step

When you’re ready to hand this to someone

The first step is a free consultation — a quiet conversation with a licensed professional, no pressure and nothing to prepare. If you want to go further, we investigate your IRS file and put what we find in a written report. That’s free too.

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