IRS Letters: What Each Notice Means
The IRS sends a specific sequence of notices. Each one has a number and a meaning. Here is your decoder ring.
CP14: Your first bill. Shows amount owed, penalties, and interest. No enforcement threat. You have time.
CP501: First reminder. "You still owe." No new consequences.
CP503: Second reminder. Slightly firmer language. Still just a letter.
CP504: "Intent to Levy." This is the IRS saying they can levy your state tax refund. It sounds scary, but broader enforcement hasn't started yet.
LT11 / Letter 1058: "Final Notice of Intent to Levy and Your Right to a Hearing." This is the real one. You have 30 days to request a Collection Due Process hearing. If you're going to act, act now.
CP90: Notice of intent to levy with CDP rights. Similar to LT11, different format.
If you're holding an IRS notice and not sure what it means, here's what to do next.