IRS Notices

IRS Notices

 

CP-11 WE CHANGED YOUR RETURN-YOU HAVE AN AMOUNT DUE

This notice was sent to you because the IRS has made an adjustment to your tax return. The top of the second page will indicate what caused the adjustment and the remainder of the notice will discuss added penalties and interest.

CP-14 REQUEST FOR TAX PAYMENT
This notice is your first bill for taxes due. It is the beginning of the collection process. Either you did not pay all that was due when you filed your return or interest and penalties have been added. The pages enclosed with the notice will explain which penalties and how much interest have been added.

CP-71A REMINDER OF BALANCE DUE

The IRS is required by law to inform you of your balance due at least annually. This is the notice they send to remind you of the balance due on your account if it is in a “currently not collectible” status. This is also referred to as a “hardship” or “53” status. You do not have to respond to this notice.

CP-503 IMPORTANT!! IMMEDIATE ACTION REQUIRED

If you have received this notice, it means you have ignored the initial tax bill (CP-14) or your case is back in collections after being declared “currently not collectible” for a while. If you owe for more than one tax period, you will receive this notice even if you made arrangements to make installment payments or you have been placed in a “hardship” status. It will say on the face of it to ignore it if you have entered into an installment agreement or paid the balance. If this is the case, you may ignore it.

CP-504 URGENT!! WE INTEND TO LEVY ON CERTAIN ASSETS

If you have received this notice, it means you have ignored previous notices. If you owe for more than one tax period, you will receive one of these notices each year. You may receive this notice even if you have made arrangements to make installment payments or you have been placed in a “hardship” status. If this is the case, call the number on the notice immediately and advise them. Be sure to write down the name and badge number of the person you speak to and the date and time of the call. If you ignore this notice, your case will be transferred from the Taxpayer Service to Automate Collections (ACS). This is often referred to as “Collections”.

CP-515 REQUEST FOR YOUR TAX RETURN

If you have received this notice, it means you have failed to file a tax return. The type of return and tax period will be shown in the upper right corner as well as in the body of the notice. You received this notice because the IRS has reason to think you have a filing requirement and they have received no return.

CP-523 NOTICE OF INTENT TO LEVY — YOU DEFAULTED ON YOUR INSTALLMENT AGREEMENT

If you have received this notice, it means you have defaulted on your installment agreement. This can occur because you failed to make a scheduled payment, filed your most recent tax return late, filed a return and did not pay the balance due or failed to make estimated tax payments as required. If you owe for more than one tax period, you will receive one of these notices each year.

CP-2000 WE ARE PROPOSING CHANGES TO YOUR RETURN

If you received this notice, it means that you have omitted income from your return or the amount of income or expenses on your return does not match the amount reported to the IRS. The following pages will provide an explanation of the changes followed by a detailed listing of the items that were left off your return or did not match the amounts reported to the IRS. The most common items are 1099s for non-employee compensation and dividends or interest omitted from your return, W-2Gs from gambling income, and 1098s for mismatched mortgage interest.

LETTER 2050 Please call us about your overdue taxes or returns

If you received this notice, it means you owe tax and have ignored previous notices CP-504 or CP-523 or you have delinquent tax returns. You may receive this notice even if you have made arrangements to make installment payments or you have been placed in a “hardship” status. If this is the case, call the number on the notice immediately and advise them. Be sure to write down the name and badge number of the person you speak to as well as the date and time of the call.

LETTER 1058 FINAL NOTICE OF INTENT TO LEVY AND NOTICE OF YOUR RIGHTS TO HEARING. PLEASE RESPOND IMMEDIATELY

If you received this notice, it means you owe tax and have ignored Letter 2050. This is the most serious notice the IRS sends to a taxpayer owing tax. It must be responded to otherwise you will lose appeal rights and the IRS will levy all available sources, including your bank account, wages, customers, etc. You could be left without the ability to pay your rent or buy food and you could have checks you have written bouncing. This type of collection action can be devastating to you and your family.

LETTER 3228 ANNUAL REMINDER NOTICE

This is an annual reminder of taxes owed. This is a notice required by Congress to let you know what taxes and years you owe for. You should receive this notice at least once a year as long as you owe taxes.

Form 668W

This is the form used to notify an employer to garnish an employee’s wages for unpaid income taxes. This form may also be used to garnish accounts receivables. Each and every paycheck will be garnished until the employer receives a release of levy.

Form 668A

This is the form used to notify your financial institution to levy your bank account. The bank will place the levied funds in a special escrow account for twenty one days before being surrendered to the IRS. The bank will place the funds back into the account if they receive a release of levy before the end of the twenty one day waiting period.

Letter 1153

This letter explains the IRS’ efforts to collect the employment taxes due from the business named on the letter. If the business does not pay all of the withholding and employee social security taxes back, then that amount may be assessed against the officers/owners of business in the form of a trust fund recovery penalty. If assessed, the IRS will ask you to sign Part 1 of Form 2551. If you do not agree, you can submit a request for an appeal conference. You need to file your appeal protest within sixty days from the date of the letter in order to appeal the proposed assessment with the Office of Appeals.

Letter 3172

This letter is to notify you the IRS filed a notice of federal tax lien for unpaid taxes. If you do not agree, you can request appeals consideration within 30 days from the date of the letter.