| You've just received a notice from the IRS in the | | | | - CP161: No math error, balance due |
| mailbox. What does it want? Do I need to pay them | | | | - CP501: Balance due reminder notice |
| more taxes? Do I have an IRS issues? Do not panic. | | | | - CP504: Urgent notice ý balance due |
| Your IRS problems can be solved. IRS notices are | | | | - CP523: Notice of default on installation agreement |
| easy enough to handle. | | | | - CP2000: Notice of proposed adjustment for under |
| Millions of notices are sent by the IRS per year. These | | | | overpayment |
| could be anything from default notices to corrections | | | | If you agree with the change specified on the notice |
| on tax returns. Every notice points to an issue and | | | | then no reply is necessary, unless you owe a balance. |
| includes the details on how to settle the matter. | | | | Send your payment using the details in the notice if |
| The top of page 1 and the left hand side of the | | | | you do owe a balance. Prompt action will make sure |
| tear-off stub of the notice has the specific collection | | | | that you only need to pay additional tax and have not |
| process or CP number assigned to it. | | | | accrued any penalties or interest. |
| The most common CP (collection process) numbers | | | | If you find the notice disagreeable, contact the IRS right |
| are: | | | | away and present your reasons. A contact number |
| - CP12: Overpayment of at least $1 (Math error) | | | | should be listed on the notice. If you wish, you may |
| - CP14: Balance due (Math error) | | | | send a written explanation but it has to be done in a |
| - CP49: Overpaid tax applied to other taxes you need | | | | timely manner. Show the reason why you don't agree |
| to pay | | | | with the notice in your letter. The notice has a tear-off |
| - CP90: Notice of intent to levy (Final notice, sent | | | | portion that must be attached. The IRS will respond in |
| simultaneously with CP297) | | | | 30 days. |
| - CP297: Final notice ý Notice of your right to a | | | | Often the response is another notice asking for more |
| hearing (CP90 & CP297 are simultaneously sent) | | | | information or simply answering your questions |
| - CP91: Notice before levy on Social Security benefits | | | | regarding the first notice. Simply follow the instructions |
| (Final notice, simultaneously sent with CP298) | | | | on the notice as needed. |
| - CP298: Notice of intent to levy on Social Security | | | | It's important to keep copies of your correspondence |
| benefits (Final notice, sent simultaneously with CP91) | | | | with the IRS for your records. |