This notice was sent to you because the IRS has made an adjustment to your tax return. The top of the second page will indicate what caused the adjustment and the remainder of the notice will discuss added penalties and interest.

This notice is your first bill for taxes due. It is the beginning of the collection process. Either you did not pay all that was due when you filed your return or interest and penalties have been added. The pages enclosed with the notice will explain which penalties and how much interest have been added.

The IRS is required by law to inform you of your balance due at least annually. This is the notice they send to remind you of the balance due on your account if it is in a "currently not collectible" status. This is also referred to as a "hardship" or "53" status. You do not have to respond to this notice.

If you have received this notice, it means you have ignored the initial tax bill (CP-14) or your case is back in collections after being declared "currently not collectible" for a while. If you owe for more than one tax period, you will receive this notice even if you made arrangements to make installment payments or you have been placed in a "hardship" status. It will say on the face of it to ignore it if you have entered into an installment agreement or paid the balance. If this is the case, you may ignore it.

If you have received this notice, it means you have ignored previous notices. If you owe for more than one tax period, you will receive one of these notices each year. You may receive this notice even if you have made arrangements to make installment payments or you have been placed in a "hardship" status. If this is the case, call the number on the notice immediately and advise them. Be sure to write down the name and badge number of the person you speak to and the date and time of the call. If you ignore this notice, your case will be transferred from the Taxpayer Service to Automate Collections (ACS). This is often referred to as "Collections".

If you have received this notice, it means you have failed to file a tax return. The type of return and tax period will be shown in the upper right corner as well as in the body of the notice. You received this notice because the IRS has reason to think you have a filing requirement and they have received no return.

If you have received this notice, it means you have defaulted on your installment agreement. This can occur because you failed to make a scheduled payment, filed your most recent tax return late, filed a return and did not pay the balance due or failed to make estimated tax payments as required. If you owe for more than one tax period, you will receive one of these notices each year.

If you received this notice, it means that you have omitted income from your return or the amount of income or expenses on your return does not match the amount reported to the IRS. The following pages will provide an explanation of the changes followed by a detailed listing of the items that were left off your return or did not match the amounts reported to the IRS. The most common items are 1099s for non-employee compensation and dividends or interest omitted from your return, W-2Gs from gambling income, and 1098s for mismatched mortgage interest.

If you received this notice, it means you owe tax and have ignored previous notices CP-504 or CP-523 or you have delinquent tax returns. You may receive this notice even if you have made arrangements to make installment payments or you have been placed in a "hardship" status. If this is the case, call the number on the notice immediately and advise them. Be sure to write down the name and badge number of the person you speak to as well as the date and time of the call.

If you received this notice, it means you owe tax and have ignored Letter 2050. This is the most serious notice the IRS sends to a taxpayer owing tax. It must be responded to otherwise you will lose appeal rights and the IRS will levy all available sources, including your bank account, wages, customers, etc. You could be left without the ability to pay your rent or buy food and you could have checks you have written bouncing. This type of collection action can be devastating to you and your family.

This is an annual reminder of taxes owed. This is a notice required by Congress to let you know what taxes and years you owe for. You should receive this notice at least once a year as long as you owe taxes.