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Understanding the IRS progression of letters will help you understand what to expect so that you can have peace of mind. The bold part of the text below is what may appear at the top of the IRS letter in bold, bigger text, is within the body of the letter, or what it is commonly called by the IRS. The number in the parenthesis is the IRS Notice or Letter Number.
1) Request for Tax Return (CP59) Minimum of 1-1½years after the IRS believes a tax return is due.
Click Here To Download CP59
2) Your Tax Return is Overdue, Please Contact Us Immediately (CP518 or LT26) 30+ Days after the CP59 letter is sent.
Click Here To Download CP518 Click Here To Download LT26
3) IRS Summons (Form 2039)– Either 1st Party or 3rd Party (Certified) 30+ Days after CP-518 or LT26 is sent.
Click Here To Download Form 2039
4) 30 Day Letter (CP2566 or Letter 3391) 30+ Days after CP-518 or LT26 is sent.
Click Here To Download CP2566 Click Here To Download Letter 3391
5) Notice of Deficiency (CP3219, LT3219 or LT531) (Certified) 45+ Days after PIITA (Proposed Individual Income Tax Assessment) or 30 day letter (or 90 day letter).
Click Here To Download CP3219 Click Here To Download Letter LT3219
Click Here To Download Letter LT531
6) We Changed Your Account (CP22) 135 Days or more after the Notice of Deficiency.
Click Here To Download CP22
7) Reminder Letter (CP71) 30+ Days after the We Changed your account letter (This letter is NOT always sent).
Click Here To Download CP71
8) Important Letter or Second Reminder Letter (CP503) 30+ days after the Reminder letter (This letter is NOT always sent).
Click Here To Download CP503
9) Urgent Letter or Notice of Intent to Levy (CP504) (Certified) PICK UP this letter. 30+ Days after the Important Letter.
Click Here To Download CP504
10) Final Notice of Intent to Levy and Notice of Your Right to a Hearing (CP90, Letter 1058, or LT11) — Certified Mail (Levy Hearing Notice) You must pick up this letter from the Post Office. 30+ Days after the Urgent Letter.
Click Here To Download Letter 1058 Click Here To Download LT-11
11) Notice of Federal Tax Lien and Notice of Your Right to a Hearing (Letter 3172) — Certified Mail (Lien Hearing Notice) You must pick up this letter from the Post Office.
30+ Days after the Urgent Letter.
Click Here To Download Notice Of Federal Tax Lien Letter 3172
12) Request for a Collection Due Process Hearing (CDPH) (Form 12153). You have 30 days from the date of the Hearing Opportunity Letter to request a Collection Due Process (CDP) Hearing after receiving either a Levy Hearing Notice (CP90, Letter 1058, or LT11) , or a Lien Hearing Notice (Letter 3172).
Click Here To Download Form 12153
After going through a series of response and letter writing, the IRS issues one of the following:
13) Notice of Determination (Letter 3193) or a Decision Letter from an Equivalent Hearing (Letter 3210) under IRC Sections 6320 and/or 6330: You have 30 days from the date of the letter to file a petition with the U.S. Tax Court.
Click Here To Download Letter 3196
Once you request a Collection Due Process (CDP) Hearing, the process may take four to five years to complete and the case may be appealed to the U.S. Tax Court and possibly the U.S. Court of Appeals. During the CDP process, the IRS is prohibited from seizing or attempting to seize your wages, your bank account, any third-party payments owed to you, your vehicle, your home, or any of your other assets.
This educational paper has been produced by Freedom Law School (FLS). FLS is dedicated to restoring freedom and justice by educating and empowering people to know their rights and proper procedures that they need to follow to assert and defend their rights and have their public servants act as their servants and respect their rights rather than violating them and their rights. For more empowering educational information about the law, your rights and proper legal procedures, you can call FLS at (813) 444-4800. You may also get more information by going to FLS’ web site at www.FreedomLawSchool.org