Common IRS Notices
CP10 Notice | Tax Return Miscalculation
What is it?: There appears to be an error or miscalculation in your tax return, and as a result, the IRS has adjusted your return. This adjustment affects the estimated tax payment you requested to be applied to your next tax year.
How to Resolve It: Carefully review the notice for specifics of the changes. If you disagree, contact the IRS directly or consult a tax professional to help you file a dispute or amend your tax return.
CP12 Notice | Tax Return Error
What is it?: The IRS has discovered a calculation error in your tax return which has been corrected.
How to Resolve It: Confirm the details of the correction in the notice. If incorrect, prepare documentation supporting your original claim, and contact the IRS or seek assistance from a tax advisor to contest the changes.
CP23 Notice | Correction on Return
What is it?: A discrepancy between the amount of estimated tax payments reported on your return and the amount received by the IRS has led to adjustments.
How to Resolve It: Review your payment records and the details provided in the notice. If there is a disagreement, gather evidence of your payments and communicate with the IRS for rectification.
CP49 Notice | Error Resulting in Balance Due
What is it?: The IRS applied part of your refund to outstanding tax obligations, but there’s still a balance due.
How to Resolve It: Check the notice for details on the remaining balance and the reasons for the partial refund application. If the information is accurate, arrange to pay the balance. If not, gather relevant documentation and contact the IRS to correct the record.
CP90 Notice | Paid Debt with Return
What is it?: Your tax refund has been used to pay off a tax debt.
How to Resolve It: Ensure that the amount applied to your debt matches your records. If you find discrepancies or if the debt was previously settled, provide proof to the IRS to adjust the records.
CP297 Notice | Intent to Levy
What is it?: The IRS intends to levy certain assets due to unpaid taxes.
How to Resolve It: Immediate action is required. Review your tax liability and contact the IRS to discuss payment plans or settlements. Consider consulting a tax professional for guidance on how to prevent the levy.
CP503 Notice | Issued Levy
What is it?: This notice is a reminder of the outstanding tax you owe, and the IRS plans to levy to collect it.
How to Resolve It: Review the amount due and either pay it in full or contact the IRS to set up a payment plan. Act quickly to prevent actual levy actions against your assets.
CP504B Notice | Immediate Action Required
What is it?: You have an unpaid amount on your tax account that requires immediate action.
How to Resolve It: To avoid a levy or further penalties, pay the balance immediately. If payment in full is not feasible, contact the IRS to discuss alternative payment options or adjustments.
CP2005 Notice | Final Notice of Intent to Levy
What is it?: The IRS has reviewed your case and plans to levy as you still have unpaid taxes.
How to Resolve It: Contact the IRS immediately to discuss your case. Payment in full or establishing a payment arrangement can prevent levy. Legal assistance may also be necessary.
Letter 668D/LP68 | Accepted Change of Information
What is it?: The IRS has accepted your request to change your tax information.
How to Resolve It: No further action is required on your part unless additional corrections need to be made. Keep a copy of this notice for your records.
CP11 Notice | Tax Lien / Levy Lifted
What is it?: There was a miscalculation on your tax return, and after correcting it, you now owe money to the IRS.
How to Resolve It: Verify the recalculated amount and the basis for the calculations. If they are correct, arrange payment. If not, provide evidence and dispute the charge with the IRS.
CP14 Notice | Tax Return Error (Balance Due)
What is it?: Your tax return has been processed, but you have a balance due.
How to Resolve It: Examine the details provided and settle the balance by the specified deadline. If the calculation seems incorrect, contact the IRS with your documentation to correct the error.
CP24 Notice | Notice of Amount Owed
What is it?: There’s an update on the amount you owe due to adjustments made by the IRS.
How to Resolve It: Assess the adjustments and if you agree, arrange for payment. If discrepancies are noticed, contact the IRS with proof to dispute the changes.
CP54G Notice |Over-Payment Credit
What is it?: The IRS has credited your account due to an over-payment on your taxes.
How to Resolve It: Decide whether to apply this credit towards future taxes or request a refund if applicable. Contact the IRS if you need to make adjustments.
CP91 Notice | Incorrect Name/ ID
What is it?: The name or identification number on your tax return does not match our records.
How to Resolve It: Submit the correct information as soon as possible. Use the IRS website or direct communication to update your details and prevent future tax issues.
CP501 Notice | Intent to Levy (Benefits)
What is it?: The IRS intends to levy certain benefits due to unpaid taxes.
How to Resolve It: To prevent a levy on your benefits, promptly address the outstanding tax liability by paying it in full or by setting up a payment agreement with the IRS.
CP504 Notice | Balance Due
What is it?: You have an unpaid tax balance that was not settled by the due date.
How to Resolve It: Pay the due amount immediately. If full payment is not possible, contact the IRS to explore options such as payment plans.
CP523 Notice | Final Notice to Pay
What is it?: This is your final notice before the IRS takes enforcement action to collect due taxes.
How to Resolve It: It is crucial to respond by either paying the full amount due or contacting the IRS to negotiate payment terms. Legal advice may be beneficial.
CP2051 Notice | Intent to Cancel Repayment
What is it?: There is a discrepancy in your tax filing that may lead to the cancellation of your repayment agreement.
How to Resolve It: Clarify any discrepancies by providing accurate information and documentation to the IRS. Maintaining open communication can help preserve your repayment terms.
LT11/Letter 1058 | Incorrect Information Collected
What is it?: The IRS has collected information that does not accurately reflect your tax situation.
How to Resolve It: Provide the IRS with the correct information immediately. This may require submitting updated forms or documentation to ensure your tax records are accurate.
CP2000 Notice | Underreported Income
What is it?: The CP2000 Notice is sent when the income or payment information the IRS has on file does not match the information reported on your tax return. This discrepancy suggests you may have underreported your income, leading to additional taxes owed.
How to Resolve It: Review the notice and compare the income or payment information the IRS has with your own records. If you agree with the proposed changes, follow the instructions to pay the additional amount owed or arrange a payment plan. If you disagree, gather any supporting documents and provide a detailed explanation to the IRS to dispute the notice.
CP71C Notice | Annual Balance Due Reminder
What is it?: The CP71C Notice is an annual reminder from the IRS that you have a balance due on your account. It outlines the amount you owe, including any penalties and interest that have accrued over the year.
How to Resolve It: Review the notice to confirm the balance due. If you agree with the amount, you can pay the balance in full or set up a payment plan with the IRS. If you believe there is an error, contact the IRS to discuss the discrepancy and provide any necessary documentation to correct your account.


