JW
Jennifer Walsh, EA, JD — IRS Correspondence & Appeals Specialist
Jennifer is an Enrolled Agent and attorney specialising in IRS notice response, audit representation, and tax appeals. With 16 years of experience, she has resolved thousands of IRS correspondence cases including CP2000 notices, examination reports, collection notices, and appeals. She is a member of the National Association of Enrolled Agents and frequently lectures on taxpayer rights.
Evidence Grade: A — Based on IRS Publications and current IRC provisions
$4.8BIn additional taxes proposed by IRS CP2000 notices annually
90 daysDeadline to respond to most IRS examination reports
30 daysDeadline to file Tax Court petition after final notice of deficiency
Receiving a letter from the IRS is stressful — but it is almost never as bad as it seems. The vast majority of IRS notices are routine requests for information or proposed adjustments that can be resolved without ever speaking to an IRS agent. The key is knowing what the notice means, responding correctly, and meeting the deadline. This guide explains the most common IRS notices and exactly how to respond.
Disclaimer: This article is for general informational purposes only and does not constitute tax advice. Consult a qualified tax professional for advice specific to your situation.
| IRS Notice / Letter | What It Means | Response Required | Deadline |
|---|
| CP2000 | IRS proposes changes based on mismatched information returns | Agree, disagree, or partial agreement with documentation | 60 days (listed on notice) |
| CP3219A (Statutory Notice of Deficiency) | IRS has determined you owe additional tax — last chance before Tax Court | File Tax Court petition or pay and seek refund | 90 days (150 days if abroad) |
| LT11 / Letter 1058 | Final notice of intent to levy | Request a Collection Due Process hearing immediately | 30 days |
| CP503 / CP504 | Balance due reminder / urgent balance notice | Pay, request payment plan, or dispute | As soon as possible |
| Letter 531 | Examination report proposing changes | Agree, disagree, or request Appeals conference | 30 days (extendable) |
| Letter 3174 | Notice of federal tax lien filing | Pay, establish payment plan, or request lien withdrawal | Promptly |
"The three most common mistakes I see taxpayers make with IRS notices are: ignoring the notice and hoping it goes away, agreeing to proposed changes they should dispute, and responding without getting professional representation. Of these, ignoring a notice is by far the most dangerous — what starts as a proposed adjustment can escalate to a levy on your wages or bank account within months." — Jennifer Walsh, EA, JD
Action Checklist
- Do not ignore any IRS notice — even if you believe it is incorrect
- Read the entire notice carefully — note the notice number, tax year, and response deadline
- Check whether the IRS is proposing a change or simply requesting information
- Gather all documents that address the issue raised — W-2s, 1099s, receipts, bank statements
- If you agree with a proposed change, follow the notice instructions to pay or accept
- If you disagree, prepare a written response with supporting documentation
- Send all correspondence via certified mail with return receipt — retain proof of mailing
- Never ignore a CP3219A (Notice of Deficiency) — you have 90 days to petition Tax Court
- For collection notices (LT11), request a Collection Due Process hearing within 30 days to preserve appeal rights
- Consider engaging an EA, CPA, or tax attorney for proposed changes over $5,000 or audit notices
Disclaimer: This article is for general informational purposes only. Tax rules change frequently. Consult a qualified tax professional for personalised advice.