PROGRESSION OF LETTERS THAT THE IRS SENDS
Understanding the IRS progression of letters will help you understand what to expect so that you can have peace of mind. The bold part of the text below is what appears at the top of the IRS letter in bold and bigger text, or is within the body of the letter, or what it is commonly called by the IRS. The number in the parenthesis is the IRS Notice Number.
- Request for Tax Return (CP515, CP59) Minimum of 1-1½years after the IRS believes a tax return is due.
- Your Tax Return is Overdue, Please Contact Us Immediately (CP518, Letter 2050) 30+ Days after the CP-515 letter is sent.
- IRS Summons (Form 2039)– Either 1st Party or 3rd Party (Certified) 30+ Days after CP-518 is sent.
- 30 Day Letter (Letter 1862) 30+ Days after CP-518 is sent.
- Notice of Deficiency (CP3219 or LT3219) (Certified) 45+ Days after PIITA or 30 day letter (or 90 day letter).
- We Changed Your Account (CP11, CP22) 135 Days or more after the Notice of Deficiency.
- Reminder Letter (CP71) 20+ Days after the We Changed your account letter (This letter is NOT always sent).
- Important Letter or Second Reminder Letter (CP503) 20+ days after the Reminder letter (This letter is NOT always sent).
- Urgent Letter or Notice of Intent to Levy (CP504) (Certified) PICK UP this letter. 20+ Days after the Important Letter.
- Final Notice of Intent to Levy and Notice of Your Right to a Hearing (CP90, Letter 1058, LT11) (Certified) (Levy Hearing Notice) PICK UP this letter from the Post Office. 30+ Days after the Urgent Letter.
- Notice of Federal Tax Lien and Notice to Your Right to a Hearing (Letter3172) (Certified) (Lien Hearing Notice) PICK UP this letter from the Post Office. 20+ Days after the Urgent Letter.
- Request for a Collection Due Process Hearing (CDPH) (Form 12153). After going through a series of response and letter writing, the IRS issues one of the following:
- Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330(Letter 3193) You have 30 days from the date of the letter to Petition the Tax Court. Or Decision Letter Concerning Equivalent Hearing under Section 6320 and/or 6330 of the Internal Revenue Code (Letter 3210) You have 30 days from the date of the letter to Petition the Tax Court.
You have 30 Days for the date of the Hearing Opportunity letter to Ask For A Collection Due Process Hearing after either the Levy Hearing Notice or the Lien Hearing Notice.
After you request A CDP Hearing, It may take Up To 4 to 5 Years to finish the CDP Hearing and it’s possible appeals to the Tax Court And The Federal Court Of Appeal. While you are in the CDP Hearing, the IRS cannot take or even attempt to take your paycheck, bank account, any third party payment to you, your car, your home or any of your assets. So be sure to ask for your hearing within 30 days.
This educational paper has been produced by Freedom Law School (FLS). FLS is dedicated to restoring freedom and justice by educating and empowering people to know their rights and proper procedures that they need to follow to assert and defend their rights and have their public servants act as their servants and respect their rights rather than violating them and their rights. For more empowering educational information about the law, your rights and proper legal procedures, you can call FLS at (813) 444-4800. You may also get more information by going to FLS’ web site at www.livefreenow.org