Step 1 — Don't panic, don't throw it out
Every IRS notice has a specific purpose and a specific response procedure. Many of the highest-volume notices (CP14 balance due, CP501 first reminder, CP49 refund applied to a debt) are routine and resolvable without hiring anyone. A small subset (CP504, LT11, CP3219A — the so-called "90-day letter") are time-sensitive and merit immediate attention. The first move is always: read what you have.
Throwing the notice out, ignoring it, or assuming it's a scam are the three patterns that turn a routine balance-due into an actual collection problem. The IRS sends real letters in the mail — they generally don't cold-call you, they don't ask for gift cards, and they don't demand immediate payment over the phone. But the paper notices in your mailbox are real.
Step 2 — Find the code
Every IRS notice has a code in the upper-right corner of the first page. CP-codes (CP14, CP2000, CP504) are computer-generated. LT and Letter codes (LT11, Letter 1058, Letter 5071C) come from specific IRS programs. The code is what determines everything that follows: the response window, the right form to file, the appeal path.
Once you have the code, look it up. Use our decoder or go directly to the official irs.gov detail page (the URL pattern is irs.gov/individuals/understanding-your-[code]-notice). Either way, you'll get the plain-English meaning, the response procedure, and the cited statute.
Step 3 — Find the date
Most notices have a date printed near the top — the date by which you need to respond. Read it carefully. Some windows are short and absolute (the 90-day window for a Tax Court petition under IRC §6213(a), for example, cannot be extended). Others are flexible (a CP14 balance-due notice expects payment by the date but you can call and arrange a plan). The IRS detail page for your code will tell you which type of window you're facing.
Step 4 — Decide whether to call, file, or hire
Three response paths cover almost every notice:
- Call the IRS directly at the toll-free number printed on the notice. This works for informational notices (CP49, CP12, CP130), routine balance-due notices (CP14, CP501), and questions about why a math-error correction was made.
- File a specific form when the response procedure calls for one — Form 9465 for an installment agreement, Form 12153 for a Collection Due Process hearing request, Form 12203 for an Independent Office of Appeals request, Form 1040-X for an amended return.
- Hire a credentialed professional (a CPA, an Enrolled Agent, or a tax attorney) for high-stakes or complex notices: CP2000 you disagree with, Letter 1058 / LT11 final levy intent, CP3219A or CP3219N statutory notice of deficiency (the 90-day letter), CP508C passport-revocation certification, or any notice involving a Trust Fund Recovery Penalty.
The IRS publishes a directory of credentialed professionals at irs.gov/tax-professionals/choosing-a-tax-professional. The Taxpayer Advocate Service (an independent organization within the IRS) is available at irs.gov/advocate when you've been unable to resolve a problem through normal channels and you're facing financial hardship.
Step 5 — Don't fall for the TV ads
After an IRS notice goes out, your contact information will often get fed into lead-generation systems for tax-resolution-mill operators. They'll call you, mail you, and run TV ads promising they can "settle your IRS debt for pennies on the dollar." Most taxpayers do not qualify for an Offer in Compromise — the legal procedure those ads invoke. Several of the loudest tax-resolution operators have active FTC consent decrees and state Attorney General actions for deceptive marketing.
If you genuinely cannot pay the balance you owe, the IRS offers installment agreements and (where eligibility math is met) Offers in Compromise. You can apply directly. You don't need a tax-resolution firm to do it for you.
If you're facing a final notice of intent to levy
LT11, Letter 1058, CP90, CP297, and similar notices grant you a one-time statutory right to a Collection Due Process (CDP) hearing before the IRS can levy. The form is Form 12153. The timing window is documented in IRS Publication 1660. Read our pillar on Collection Due Process. If the deadline is close, this is the moment to call a credentialed pro.