Why am I getting a letter from the IRS in 2025? Every year, the IRS sends millions of letters to taxpayers across the country. These letters can cover a wide range of topics, from tax refunds and payment reminders to audits and requests for additional information. However, receiving a certified letter from the IRS is not always bad news.
Keep reading to learn about the letter you might receive.
What Is a Certified Letter from the IRS?
A certified letter from the IRS is an official document sent through the United States Postal Service. The IRS uses certified mail to ensure recipients receive the letter and track delivery. These letters often deal with urgent tax matters or require a response.
Why Did I Get a Certified Letter from the IRS?
The IRS may send them for several reasons, including:
- Unpaid taxes or balances
- Verification of identity or documents
- Notices related to audits or liens
- Refund issues
Is Certified Mail from the IRS Always Bad?
No. While some letters may alert you to issues, others provide updates about refunds or request verification of your information. The most important step is to open the letter and read it carefully. Ignoring it could lead to bigger problems, even if the issue is minor.
What Are the Most Common IRS Notices?
Informational (Soft) Notices:
To provide information or clarification.
- CP134R (Balance Adjustment Refund Notice): Notifies you of changes made to your tax return, resulting in a refund.
- CP12 (Corrected Return Refund Notice): Informs you that the IRS made corrections to your tax return and issued a refund based on those changes.
- CP44 (Potential Identity Theft): Alerts you to potential identity theft or fraud related to your tax account.
- CP180 (Missing or Incorrect Forms): Notifies you that required forms or schedules were missing or incomplete in your return.
- CP181 (Return Rejection): Informs you that your tax return was rejected due to errors or missing information and provides instructions to resolve the issue.
- CP501 (Reminder Notice—Balance Due): A reminder that you have a balance due on your account and need to pay it to avoid penalties.
- CP521 (Installment Agreement Payment Due): Reminds you of a payment due under your installment agreement and the consequences of missing payments.
- CP24E (Balance Due Adjustment): Indicates adjustments to your tax account, resulting in a balance due.
- LT4554 (Notice of Incarcerated Taxpayer Compliance): Issued to taxpayers who are incarcerated, advising them of their tax obligations and compliance requirements.
- LT4066 (Taxpayer Notification of Third-Party Contact): Informs you that the IRS may contact third parties, such as banks or employers, to gather information about your finances.
Requests and Notices:
To request missing payments, documents, or initiate a review.
- CP2000 (Notice of Proposed Adjustment): Sent when the IRS finds discrepancies between your tax return and third-party information, proposing changes to your tax liability.
- Letter 525 (General 30-Day Letter): Informs you of audit results and provides 30 days to respond before the IRS issues a formal assessment.
- Letter 531-T (Notice of Deficiency—Trust): Specific to trusts, this letter outlines proposed changes and allows 90 days for a response.
- Letter 950 (Proposed Changes from Audit): Provides details about proposed changes following an audit and options for appeal.
- LT2439 (Notice of Deficiency for Partnership Adjustments): Issued to partnerships regarding proposed adjustments to their tax filings. Partners may need to address the changes directly.
- LT525 (Audit Examination Report): Sent after an audit, this letter explains the IRS’s findings and any proposed changes to your tax return. You have the right to appeal.
- C75 (Audit Reconsideration Letter): Informs you that your audit reconsideration request has been received and outlines the review process.
- CP242 (Notice of Dishonored Check): Sent when a payment made to the IRS is returned due to insufficient funds or other reasons. Additional penalties may apply if the issue is not resolved.
- Letter 227 (Penalty Waiver Denial): Notifies you that the IRS has denied your request for penalty relief.
Urgent Notices:
To demand immediate action to avoid further consequences.
- CP14 (Balance Due Notice): Informs you of the amount you owe and provides payment options to resolve the balance.
- CP523 (Notice to Terminate Installment Agreement): If you default on your installment agreement, this notice warns that the IRS may resume collection actions against you.
- CP508C (Certification of Seriously Delinquent Tax Debt): If you owe more than $62,000 in unpaid taxes and have not arranged payments, the IRS can notify the State Department to revoke your passport.
- LT3174 (Request for Immediate Payment): Sent when the IRS demands immediate payment to prevent further collection actions such as liens or levies.
- Letter 1153 (Proposed Trust Fund Recovery Penalty Assessment): This letter means the IRS believes you are responsible for unpaid payroll taxes and is assessing a 100% trust fund recovery penalty against you.
- Letter 3172 (Notice of Federal Tax Lien Filing): A tax lien attaches to your assets if you owe more than $10,000. While the IRS does not need to notify you before filing, it often sends this letter afterward.
Audit Notices:
To notify about audits, deficiencies, or claim denials, allowing time for response or appeal.
- Notice 3219 (Statutory Notice of Deficiency): The IRS has filed a substitute for return for a year that you didn’t file. If you do not respond within 90 days, you will owe the amount shown on this notice.
- LT531 (Statutory Notice of Deficiency): Similar to Notice 3219, this letter details the IRS’s proposed tax assessment and allows 90 days to respond or petition the U.S. Tax Court.
- Letter 105C (Claim Disallowed): Notifies you that a claim for refund, credit, or relief has been denied. Instructions for appealing the decision are provided.
Final Notices:
To issue final warnings before enforcement actions like levies, liens, or garnishments.
- CP504 (Final Notice—Balance Due): This notice informs you that your unpaid tax debt remains unresolved. It warns that the IRS may levy your assets, garnish wages, or seize state tax refunds unless you take immediate action.
- CP297 (Notice of Intent to Levy and Your Right to a Hearing): Warns that the IRS intends to levy your assets and informs you of your right to request a Collection Due Process hearing within 30 days.
- CP297A (Second Notice of Intent to Levy): Similar to CP297, this notice serves as a follow-up reminder about the IRS’s plan to seize assets unless the debt is resolved or appealed.
- CP297C (Levy on Federal Payments): Indicates that the IRS has placed a levy on your federal payments, such as government contracts or vendor payments, to satisfy unpaid taxes.
- LT75 (Notice of Levy on Federal Payments): Similar to CP297C, this letter is sent when the IRS levies federal payments to collect unpaid taxes.
- LT1058 (Final Notice of Intent to Levy): Same as CP90, this letter serves as a final warning before the IRS levies your assets or garnishes wages. Respond within 30 days to avoid enforcement actions.
- CP92 (Seizure of State Tax Refund): This notice informs you that the IRS has seized your state tax refund due to unpaid federal taxes. You must respond promptly to resolve the issue.
- CP91 (Social Security Benefits Garnishment): The IRS plans to seize part of your Social Security benefits due to unpaid taxes unless you respond by the deadline.
- Letter 1058, CP77, CP90, or LT11 (Final Notice of Intent to Levy): These notices warn that the IRS may seize your assets, freeze your bank account, or garnish your wages if you do not respond within 30 days.
- CP177 (Notice of Jeopardy Levy and Right to Appeal): The IRS issues this notice when it believes collection of unpaid taxes is at risk. It notifies you of an immediate levy and your right to appeal.
These notices are important and often require immediate action.
How Do I Know if a Letter from the IRS Is Legitimate?
Scammers may send fake letters to steal your personal or financial information. Knowing how to spot a scam can save you from fraud and unnecessary anxiety. Look for these warning signs:
- The IRS never asks for payment through gift cards, prepaid debit cards, or wire transfers.
- Real IRS letters will not threaten to arrest you or revoke licenses.
- The IRS will not ask for sensitive information like Social Security numbers or bank details via email or phone.
- Missing logos, incorrect grammar, and poor formatting are red flags.
- The IRS does not communicate via email for tax-related issues.
To confirm if a letter is real:
- Check the IRS logo, contact number, and letter number.
- Call the IRS using the number on their official website to verify the letter.
- Another method: Can you view IRS notices online? Yes. Create an account at IRS.gov, go to the “View Notices and Letters” section, and check for a matching notice.
Check a sample of certification letter. If you suspect a scam, call 800-829-1040.
Steps to Handle IRS Certified Letters
Following the right steps helps you address the situation confidently.
Step 1: Open the Letter Promptly
Open it as soon as possible and read it carefully. Delaying your response can lead to penalties or missed deadlines.
Step 2: Identify the Type of Notice
Find the notice number in the top right corner of the letter. This number helps you understand what the letter is about and what actions are needed. Compare it with information on IRS.gov to confirm its purpose.
Step 3: Respond by the Deadline
Most IRS letters have deadlines for responses. Missing these dates can lead to fines, additional interest, or enforcement actions. If needed:
- File an appeal: Dispute any errors you believe the IRS has made.
- Seek professional tax help: Contact a tax attorney, accountant, or enrolled agent for advice.
Pro Tip: Save copies of all correspondence you receive from the IRS, including envelopes. If you respond, keep records of what you send and use certified mail to track delivery.
We help hundreds of taxpayers reclaim their peace of mind every year. Those are just two examples from 2024 on Trustpilot reviews.
How to Handle Specific IRS Certified Letters
Different certified letters may require different actions. Here’s how to handle some common situations:
Refund-Related Letters
If you receive a certified letter about a refund, it may be to verify your identity or address issues with the payment. Follow the instructions carefully to confirm your information and avoid delays.
Audit Notifications
For audit-related letters, gather all required documents, including receipts, bank statements, and tax returns. Respond promptly with accurate information to resolve the issue as quickly as possible.
Payment Demands
Payment demand letters may require immediate attention. Review the notice to understand the balance due. If you cannot pay in full, consider negotiating a payment plan with the IRS or applying for relief programs.
Identity Verification Requests
If the IRS asks to verify your identity, follow the steps provided in the letter. Use the official IRS website or the phone number listed to complete the verification securely. Avoid sharing information through email or unverified channels.
Don’t Fear Certified Letters – Take Action
Staying organized can help reduce the chances of receiving IRS certified letters. Also, make sure your contact information with the IRS is always up-to-date to avoid missed communications. You can resolve IRS certified letters efficiently with the right approach. Verify the letter’s legitimacy, respond quickly, and get your free initial consultation with a tax professional today.
