IRS CP Notices: What the Most Common Ones Mean

CP01 — Identity theft confirmed

The IRS has flagged your account for identity theft. They've already taken action; the notice is informational. Follow the steps to retrieve an Identity Protection PIN for future returns.

CP14 — You owe money

First notice that you have a balance due. Sent shortly after the IRS processes your return. Pay online, set up a payment plan, or dispute the amount within 21 days to avoid interest accruing further. Most common notice.

CP2000 — Income mismatch

The IRS computers compared third-party reports (W-2s, 1099s) against your return and found a discrepancy. This is NOT an audit — it's an automated proposed change. Reply within 30 days agreeing or disputing. Failure to respond becomes a deficiency assessment.

CP501 / CP503 — Balance reminders

Follow-up notices about an unpaid balance. Same response options as CP14 but the IRS gets progressively more insistent. Interest and late-payment penalties continue to accrue.

CP504 — Intent to levy state refund

Final notice before the IRS seizes your state tax refund. You still have time to resolve — pay, request an installment agreement, or submit an Offer in Compromise. Don't ignore.

LT11 / CP90 — Final notice of intent to levy

The big one. The IRS will levy wages, bank accounts, or other assets within 30 days unless you respond. Request a Collection Due Process hearing within 30 days to halt the levy and challenge it.

CP05 — Return under review

Your refund is being held while the IRS verifies income, withholding, or credits. Typically resolved within 60 days. No action required unless requested.

How to respond to any CP notice

1. Read carefully — note the deadline
2. Verify it's real (check IRS.gov, call published numbers only)
3. If you agree, pay or sign as requested
4. If you disagree, respond in writing within the deadline with supporting documents
5. Keep copies of everything; send by certified mail