Notice decoder
Type the notice number. Read what it is, what clock it starts, and where the law sits.
Written for tax professionals. Every entry names the authority the engine pins when it drafts a response to that notice, federal and for the eight states carried in full. The date printed on the notice controls; the deadlines here are the statute's and the agency's own.
40 notice families
Federal
- CP2000 · CP2501Proposed changes from information-return matchingRespond by the response date printed on the notice, generally 30 days from the notice date (60 days from outside the United States). With no response the IRS issues a statutory notice of deficiency.
- CP3219A · CP3219N · Letter 3219 …Statutory notice of deficiency (90-day letter)90 days from the date on the notice (150 days if addressed to a person outside the United States) to file a Tax Court petition. The period cannot be extended by the IRS.
- CP11 · CP12 · CP13 …Math-error correction to the return60 days from the notice date to request abatement of the math-error assessment. A timely request forces the IRS to abate and, if it still disagrees, to proceed by notice of deficiency with Tax Court rights.
- CP21A · CP21B · CP21C …Changes made to the returnPay any balance by the date on the notice, generally 21 days, to limit further penalty and interest. A disputed change is raised in writing promptly; the notice itself carries no appeal period.
- CP59 · CP515 · CP516 …No return on fileRespond by the date on the notice, generally 30 days: file the return, or explain why none was required (Form 15103 accompanies the CP59).
- CP2100 · CP2100A · Notice 972CGPayee name and TIN mismatch (backup withholding)Send the first B notice to each listed payee within 15 business days of the CP2100 date. Begin backup withholding on payments made 30 business days after that date for any payee who has not responded.
- Letter 525 · Letter 915 · Letter 950 …Examination report and 30-day letter30 days from the letter date to agree or to request Appeals. A written protest is required above the small-case threshold; below it a brief written request suffices.
- CP75 · CP75A · CP75DEarned income credit examination30 days from the notice date to send the documents. The refund stays held until the examination closes.
- CP162 · CP162A · CP162B …Late or incomplete partnership or S corporation returnPay or respond by the date on the notice. An abatement request can be made at any time while the account is open; the earlier it is made, the less interest runs.
- CP30 · CP30AEstimated tax penaltyNo response period. Pay, or request a waiver or recomputation with Form 2210 (individuals) or Form 2220 (corporations).
- Letter 5071C · Letter 4883C · Letter 5747C …Identity verification before the return is processed30 days from the letter date to verify online, by phone or in person as the letter directs.
- Letter 105C (ERC) · Letter 106C (ERC) · Letter 6612 …Employee retention credit claim disallowed or examinedA disallowance letter starts the two-year period to file a refund suit. Ask for an Appeals review within the window the letter states, typically 30 days, so the claim is heard before that period matters.
- Letter 105C · Letter 106CRefund claim disallowedTwo years from the mailing date of the disallowance to file a refund suit. An Appeals review can be requested within the period the letter states, generally 30 days; a Form 2297 waiver or a Form 907 extension changes the two-year period only if signed.
- Letter 226-J · Form 14764 · Form 14765Employer shared responsibility payment30 days from the letter date to respond on Form 14764, agreeing or disagreeing, with changes to the employee list on Form 14765.
- Letter 1153 · Form 2751Proposed trust fund recovery penalty60 days from the letter date to protest to Appeals (the statute requires the notice at least 60 days before assessment). Signing Form 2751 agrees to the assessment.
- CP05 · CP05ARefund held for reviewA CP05 says the review takes up to 60 days and asks for no response. A CP05A asks for the documents within 30 days.
- Letter 12CMissing information or schedule20 days from the letter date, by the method the letter gives (fax or mail with the letter on top).
- Letter 2800C · Letter 2801CWithholding lock-in letterThe employer begins withholding under the lock-in on the date the letter states, 60 days after the letter date. The employee may contest the determination with the IRS before that date; a new W-4 that increases withholding may be honored at any time.
- CP276 · CP220 · Balance-due notice showing a failure-to-deposit penaltyFederal tax deposit penaltyPay or respond by the date on the notice, generally 21 days. An abatement request can be made while the account is open.
- CP49Overpayment applied to another balanceNo response period. An injured-spouse claim (Form 8379) can be filed within the refund-claim period if the offset took a spouse's share for the other spouse's separate debt.
- Letter 3172 · Form 668(Y)Notice of federal tax lien filed30 days, running from the fifth business day after the filing, to request a collection due process hearing on Form 12153. A request after that period gets an equivalent hearing without court review.
- Form 8857 · Letter 3284 · Letter 3657CRelief from joint and several liabilityThe understatement and allocation provisions require the request within two years after the IRS first begins collection against the requesting spouse. Equitable relief may be requested within the refund-claim period or the collection period, depending on what is sought.
- Form 656 · Letter 5570 · Letter 1225Offer in compromise returned or rejected30 days from the rejection letter to appeal to the Independent Office of Appeals on Form 13711. A returned offer has no appeal; it is corrected and resubmitted.
- Letter 3709 · Letter 3708Proposed FBAR penalty30 days from the Letter 3709 to respond or request Appeals before assessment. After assessment the dispute moves to a refund or collection suit.
- CP15 · CP215 (Forms 5471, 5472, 3520, 3520-A, 8938, 8865)International information return penaltiesPay or respond by the date on the notice; a reasonable-cause request is made in writing with the response, and the penalty can be appealed after the request is denied.
- Notices issued during a declared-disaster postponementPenalty or deadline notice during disaster reliefThe postponed deadline is the one in the IRS news release for the disaster area. A notice that ignores it is answered with the release number and the address that places the taxpayer in the covered area.
- CP14 · CP501 · CP503 …Balance due and the collection notice sequencePay by the date on the notice, generally 21 days from a CP14, to stop the failure-to-pay addition from stepping up. A CP504 allows 30 days before a state refund may be taken. Installment agreements can be requested at any point.
- LT11 · Letter 1058 · CP90 …Final notice of intent to levy and right to a hearing30 days from the notice date to request a collection due process hearing on Form 12153; the request stops levy while the hearing is pending. A later request within one year gets an equivalent hearing without court review. A CP523 gives 30 days before the agreement terminates.
California
New York
New Jersey
Massachusetts
Florida
- Notice of Proposed Assessment · NOPA · Notice of Intent to Make Audit Changes …Department of Revenue proposed assessmentProtest within 60 days of the Notice of Proposed Assessment. Contest a final assessment within 60 days after it becomes final. Penalty compromise for reasonable cause is available at any stage.
- TRIM notice · Notice of Proposed Property Taxes · Exemption denial …Property appraiser notice or exemption denialPetition the Value Adjustment Board within 25 days after the Truth in Millage notice is mailed (30 days after an exemption denial). A circuit court action must be filed within 60 days after the Board's decision is rendered. Exemption applications are due March 1.
Texas
- Texas Notification of Audit Results · Notice of Determination · Notice of Tax Due …Comptroller audit results, determination or refund denialRequest a redetermination hearing within 60 days of the notice of determination. A refund claim must be filed within the limitations period, generally four years from the due date, and a denied claim may be taken to a refund hearing within 60 days of the denial.
- Notice of Appraised Value · Appraisal Review Board order · Notice of Protest hearingAppraisal district notice and appraisal review board orderFile the protest with the appraisal review board by May 15 or 30 days after the notice was delivered, whichever is later. Appeal the board's order to district court within 60 days after receiving it.
Virginia
- Notice of Assessment · Bill · Notice of AdjustmentVirginia Tax assessmentFile the administrative appeal within 90 days of the assessment date. An amended return claiming a refund is filed within three years of the return's due date (or later dates the statute allows).
- Business license tax assessment · BPOL assessment · Business tangible personal property bill …Local assessment by the commissioner of the revenue or treasurerApply to the commissioner of the revenue for correction within three years from the last day of the tax year or one year from the assessment, whichever is later. A circuit court application follows the same limits.
Delaware
- Notice of Proposed Assessment · Notice of Assessment · Notice of DeficiencyDivision of Revenue proposed assessmentProtest in writing within 60 days of the notice date or the proposed assessment becomes final. Petition the Tax Appeal Board within the period stated in the Director's determination. Refund claims run three years from the due date or two years from payment.
- Annual Franchise Tax Report notice · Franchise tax delinquency notice · Void or forfeiture noticeDivision of Corporations franchise tax noticeThe annual report and franchise tax are due March 1. A late filing carries a penalty and monthly interest from the due date; continued delinquency leads to loss of good standing and, after the statutory period, a void charter.