Free interactive tool
Find Yourself on the IRS Roadmap
Opening an IRS letter can leave you with more questions than answers. The letter rarely says where it sits in the larger process, and this map does. Find your letter in the list below to see what it means in plain English, or explore the full journey from filing a return through collection, appeals, and court.
Find your notice
The notice number is printed in the top or bottom right corner of your letter.
The letters most people get
CP14Your first bill for unpaid tax
The IRS says you have a balance due, and this is the first notice about it.
What it means
A return was filed, the tax was not paid in full, and this is the opening bill. It shows the tax, plus any penalties and interest added to it. Nothing has been taken from you at this point. This is the IRS asking for payment.
How we help
This is a good moment to get help, because more options are open now than at any later stage. We confirm that the number is right, and then we look at what you can realistically pay before the collection process moves forward.
CP501 / CP503Reminder notices about a balance
These are reminder notices, and the balance from your first bill is still unpaid.
What it means
The IRS has not heard from you since the first bill, so it sent a reminder, and then another one. The letters get shorter and firmer because the account is moving along an automated track, and penalties and interest keep building on the unpaid amount.
How we help
A case moves down the map when the IRS hears nothing back. We step in as your representative, so the IRS generally contacts us instead of you. We get your account information directly from the IRS, and we put a plan in motion before the notices get more serious.
CP2501Income on your return does not match
The income reported to the IRS by someone else does not match your return.
What it means
An employer, bank, brokerage, or client reported something to the IRS that is not on your return. This letter is asking about the difference. No change has been made yet.
How we help
A clear answer with the right documents can settle the question before any change is made. We look at the documents behind the mismatch, work out which figure is right, and write the response.
CP2000Proposed changes to your return
The IRS is proposing to change your return, which usually means a proposed balance.
What it means
This is a proposal, not a final bill. The IRS is saying what it thinks your return should have said and what that would change. You can agree with it or you can disagree with it.
How we help
A proposal can be answered. We review it line by line, because it is built from what other people reported about you and those reports are not always complete, and we respond in writing on your behalf.
CP11Return was corrected, you owe
The IRS changed something on your return and now shows a balance due.
What it means
During processing, the IRS corrected an error it found on your return, and the correction resulted in tax owed. The notice tells you what was changed.
How we help
We compare the change against your return and your records. If the correction is wrong, it can be disputed, and the notice gives a date for doing that. If it is right, we help you deal with the balance before it enters collection.
CP12Return was corrected, refund changed
The IRS changed your return and your refund is different than you expected.
What it means
A correction was made during processing and it changed your refund. Sometimes the refund goes up. More often, people are reading this notice because it went down.
How we help
If the change does not look right to you, say so and let us check it. We review what was changed and why, and we tell you plainly whether disputing it is likely to get you anywhere.
CP49Your refund paid an old balance
Your refund was applied to tax you already owed instead of being sent to you.
What it means
You had a refund coming and an older balance on file. The IRS kept the refund and applied it to that debt. The notice shows what was applied and whether anything is left over.
How we help
For some people, this is the first sign that an old balance exists. We find out what the full balance is, which years it covers, and what your options are for the rest of it.
CP05Your refund is under review
The IRS is holding your refund while it takes a closer look at your return.
What it means
Your return was filed and something on it is being reviewed before the refund is released. The notice usually says no action is needed from you, which is the part people find hardest, because it means waiting without a firm date.
How we help
Sometimes waiting is the right call, and we will tell you when it is. If yours has been sitting far longer than the notice suggested, we can look at what your IRS account shows and find out where it is held up.
5071CVerify your identity to finish processing
The IRS needs to confirm you are the person who filed the return before it will finish processing it.
What it means
A return was filed under your Social Security number and the IRS wants to verify that it came from you. It does not mean you did anything wrong. It does mean the return and any refund wait until the verification is done.
How we help
If you filed that return, this is often something you can finish on your own, and we will tell you so rather than sell you something. If you did not file it, someone else may have used your information, and that path is different enough that you should call us before you do anything.
The letters with a deadline attached
CP504Notice of intent to levy
The IRS is telling you it intends to collect, and it can start with your state refund.
What it means
A levy is the IRS legally taking money or property to pay a tax debt. This notice says the IRS intends to do that. It can apply your state tax refund to the debt, and it warns that it can look for other assets. It is not the final notice. A separate letter, the one that carries your right to a hearing, generally comes before wages or bank accounts are levied.
How we help
Waiting past this notice makes the balance more expensive, so this is a good time to get a plan in place. We contact the IRS, look at whether a hold is possible while we work, and build the resolution that fits your finances.
LT11 / CP90Final notice before a levy
This is the final notice before the IRS can levy, and it also tells you about your right to a hearing.
What it means
It is the final warning before wages, bank accounts, or other assets can be levied, which means taken to pay the debt. It also tells you that you have the right to request a hearing first. The IRS sends this warning in more than one format, so your copy may be labeled LT11, Letter 1058, or CP90. They carry the same weight.
How we help
There is a deadline attached to the hearing right described in this letter, and it is a short one. Call us as soon as it arrives. We read the letter, confirm what date you are working against, and take the next step with you.
CP3219ANotice of deficiency, the formal determination
The IRS has formally determined that you owe more tax, and this letter is your window to take it to court.
What it means
This letter usually follows a proposal you did not agree to or did not answer, and it makes the determination official. It also carries the right to ask the United States Tax Court to review it, and that right has a firm deadline printed on the letter itself.
How we help
This is the letter where the calendar matters most, and the date on it does not move. Send it to us as soon as it arrives so we can look at your options while all of them are still open.
Letter 3172Federal tax lien has been filed
The IRS has filed a public claim against your property for the unpaid tax.
What it means
A federal tax lien is a legal claim on what you own. It is filed publicly, so lenders and other creditors can see it. The letter also explains your right to appeal the filing.
How we help
A lien is not the end of the road. We look at whether it can be released, withdrawn, or worked around, and we address the underlying balance, which is what the lien is attached to.
CP523Your payment plan is in default
The IRS says it intends to end your payment plan.
What it means
Something happened to your payment plan, which the IRS calls an installment agreement. A payment was missed, a new balance was added, or a return was not filed. This notice says the plan is in default and that collection can resume.
How we help
A plan usually defaults because something in life changed, and that is a problem we can work with. We find out exactly what broke the agreement and work on getting you back into a plan you can keep.
CP508CPassport certification for serious debt
The IRS has certified your tax debt to the State Department, which affects your passport.
What it means
When a tax debt is large enough and has gone unresolved, the IRS notifies the State Department. That can mean a passport application is denied or an existing passport is affected.
How we help
Certification can be reversed in some situations once the account is being resolved, and that is where we start. If you travel for work or for family, tell us that first, because it changes the order in which we do things.
If your letter is not on this list, you can search every notice on the Taxpayer Advocate Service map.
Search every notice on the IRS mapOr call or text 423-430-8515 and we will tell you what it is.
Pick a notice to see it explained
The list is in two parts. The first holds letters the IRS sends in large numbers. The second holds the ones that carry a deadline, where the date printed on the page decides what happens next. Yours may not be as far along as it feels.
The whole journey, one map
Drag to move the map. Use the buttons to zoom, or hold Ctrl and scroll. The stage buttons jump to each part of the journey.
Map artwork: The Taxpayer Roadmap, published by the Taxpayer Advocate Service, an independent organization inside the IRS. It is a U.S. government work in the public domain. Mercy Tax Solutions is a private firm and is not affiliated with, endorsed by, or acting on behalf of the IRS or the Taxpayer Advocate Service. See the original tool at taxpayeradvocate.irs.gov or open the full map as a PDF.
What happens when you call us
A free consultation
You tell us what you have received and what you are worried about. We answer your questions. There is no cost and no obligation.
We pull the record
We look at what the IRS has on file for you, not only the one letter in your hand. That is how we find out where you stand.
You get a plan
We lay out your realistic options and tell you what each one involves. If you want us to, we deal with the IRS from there so you do not have to.
When a case is already moving through collection or exam, the person handling it has to be able to stand in your place with the IRS. Heather Coonley, EA handles that work herself. The EA after her name stands for enrolled agent, and it means she is licensed by the IRS with unlimited rights to represent you before all administrative levels of the IRS, which in plain terms covers an audit, collections, or an appeal, all handled inside the IRS rather than in court. For most of our clients, that is the moment the IRS calls and the back-and-forth stop landing on them and start coming to us.
Stop stressing. Start resolving.
Wherever you are on this map, there is a next step. Tell us what you are holding and we will tell you what it means.