The usual sequence
Not every account follows the exact same path, and timing varies, but most individual balance-due accounts move through these steps:
| Stage | Notice | What it means | Urgency |
|---|---|---|---|
| 1 | CP14 | First bill for a balance due | Act now; easiest stage to resolve |
| 2 | CP501 | First reminder | Act soon |
| 3 | CP503 | Second reminder, "immediate action required" | Act this week |
| 4 | CP504 | Notice of Intent to Levy | Urgent |
| 5 | LT11 or Letter 1058 | Final Notice of Intent to Levy and your right to a hearing | 30-day deadline |
| 6 | Levies and liens | Wages, bank accounts, and other assets | Call immediately |
CP14: First balance due notice
The first bill after a balance is assessed. Usually 21 days to pay. The best time to set up a payment plan.
CP501: First reminder
The balance is still unpaid. Penalties and interest have grown. Every option is still open.
CP503: Second reminder
More urgent language, and usually the last notice before a Notice of Intent to Levy.
CP504: Notice of Intent to Levy
The IRS can levy a state refund and is moving toward levying other assets. The Final Notice usually comes next.
LT11: Final Notice of Intent to Levy
Usually from the Automated Collection System. 30 days to request a Collection Due Process hearing.
Letter 1058: Final Notice of Intent to Levy
Same 30-day hearing right, often sent by a field Revenue Officer.
Other letters you might see
- Letter 3172 (Notice of Federal Tax Lien Filing). Sent within five business days after the IRS files a lien. It includes a right to a hearing within the deadline stated in the letter. See IRS tax lien help.
- CP2000 (Underreported income). Not a bill yet. It proposes changes because income reported to the IRS doesn't match your return. Respond by the deadline on the notice.
- CP3219A / Letter 3219 (Notice of Deficiency). Gives you 90 days to petition the U.S. Tax Court before the IRS assesses additional tax, often after a substitute for return. See unfiled tax returns.
- Letter 1153 (Trust fund recovery penalty). Proposes holding a business owner or officer personally liable for unpaid payroll taxes. 60 days to appeal. See payroll tax debt.
- Notice of levy to your employer or bank. If your employer or bank tells you they received a levy, enforcement has already started. See wage garnishment help or bank levy release.
Is your notice real?
The IRS starts contact about a balance by U.S. mail, not by phone, text, email, or social media. A real notice shows a notice or letter number, your name, and an IRS return address, and asks for payment to the "United States Treasury." The IRS never demands payment by gift card, wire transfer, or cryptocurrency. If you're unsure, we can confirm by pulling your IRS account transcript.
State tax notices
Each state revenue department uses its own notices and deadlines, which are often shorter than the IRS's. Some states can suspend a driver's or professional license over unpaid tax. See state tax debt for how states collect and what options they offer.