IRS notice decoder
Collection: levy and lien notices
Every collection: levy and lien notices notice and letter we have decoded, by number. Open one for what it means, the date that counts and the first steps.
- CP90final notice of intent to levy, with hearing rights
A CP90 says the IRS intends to levy certain assets and gives you the right to a Collection Due Process hearing. Here is what to do first.
- CP297final notice of intent to levy, with hearing rights
A CP297 says the IRS plans to levy certain assets for unpaid taxes and gives you the right to a Collection Due Process hearing.
- CP297Ca levy has been made, with hearing rights
A CP297C says the IRS levied assets, often federal contractor payments, for unpaid tax. You can still ask for a Collection Due Process hearing.
- CP504notice of intent to levy
A CP504 is a notice of intent to levy for an unpaid balance. Here is what the IRS can take, what comes next, and how to pay or set up a plan.
- CP504Bnotice of intent to levy for a business balance
A CP504B is a business's notice of intent to levy for an unpaid balance. Pay or contact the IRS by the date on the notice, before levy action starts.
- CP523your payment plan is about to end
A CP523 says the IRS intends to end your installment agreement because its terms weren't met, and may levy. Here is how to keep the plan.
- LT11or Letter 1058: final notice of intent to levy, with hearing rights
LT11 and Letter 1058 say the IRS intends to levy and give you the right to a Collection Due Process hearing. Here is the date that counts.
- LT16unpaid taxes, unfiled returns, or both
An LT16 says the IRS is trying to collect unpaid taxes, is missing returns from you, or both. Here is how to sort out which and what to do.
- LTR 3172the IRS filed a federal tax lien
Letter 3172 says the IRS has filed a Notice of Federal Tax Lien and gives you the right to a hearing. Here is what the lien does and the date that counts.