What to do when you get an IRS notice

How to read an IRS notice, respond on time, compare it with your records, handle a balance you cannot pay, and decide whether to bring in a professional.

An envelope from the IRS is stressful, but many notices are routine and some can be resolved with a short reply. This guide explains how to read one, what to do first, and when it makes sense to bring in a professional. It is general information, not advice about your case.

Do not ignore it, and do not panic

The IRS usually writes before it takes enforcement action, and a notice carries a response date. Missing it can reduce your options. For example, a statutory notice of deficiency such as a CP3219A gives a deadline to petition the U.S. Tax Court, typically 90 days, and the IRS says it cannot extend that time. If you do not reply or petition, the IRS says it will assess the proposed changes and send you a bill. Read the whole letter the day it arrives and put the dates in your calendar.

Read it in five minutes

• Notice number: shown at the right corner, marked CP or LTR. Search it on the IRS page Understanding your notice or letter to see what it means.
• Tax year and form: make sure it refers to a return you filed.
• What it asks: more information, a payment, or agreement to a change. Note the amount and the reason.
• Deadline and how to reply: by mail, fax, or an online upload, depending on the notice.
• Genuine? The IRS says legitimate contact comes by mail. If a notice does not appear in its search tool or seems suspicious, call 800-829-1040 to verify.

Compare it with your records

Pull the return and the supporting documents for that year. A CP2000, for instance, says income or payment information from third parties does not match what you reported, and proposes changes. Sometimes the IRS is right. Sometimes a form was wrong or a document was missed. Per the IRS, if you agree you generally take the requested action, and if you disagree you follow the dispute instructions and send documents. Meeting the deadline protects your appeal rights.

Worked example (made-up numbers): a notice says a bank reported $2,000 of interest you did not include. You find the account was joint, and your spouse's half, $1,000, was already on a different return. You reply, agree to the correct part, and attach the bank statement.

Respond in writing, on time

1. Follow the instructions on the notice.
2. Send copies, never originals, and keep a copy of everything.
3. Use the online upload where offered, or keep proof of mailing.
4. If you need more time, contact the IRS before the date to ask about options. Some deadlines, such as the Tax Court petition period, cannot be extended.

If you owe and cannot pay

Interest and some penalties continue to accrue until the balance is paid, so contacting the IRS early helps. The IRS says to pay by the due date even if you cannot pay in full, as this reduces interest and penalties. According to its payment plans page, options include a short-term plan (up to 180 days, no setup fee) and a long-term installment agreement with setup fees that depend on how you apply. Individuals can apply online if they owe within the limits stated there ($100,000 or less for short-term, $50,000 or less for long-term at the time of writing). The IRS also says it is generally prohibited from levying while an agreement is in effect. An offer in compromise is a separate option with its own eligibility rules and fees, so read the official instructions first.

When to get help

Consider a professional if the notice involves a large balance, an audit, a business, a levy or lien, years of unfiled returns, or a notice of deficiency. An Enrolled Agent, CPA or attorney can represent you once you sign Form 2848, Power of Attorney and Declaration of Representative, which authorizes a person eligible to practice before the IRS to represent you. List only the years and matters you want covered. Form 8821 is different: it authorizes someone to receive your tax information but does not authorize representation. See Enrolled Agent vs CPA vs tax preparer and how to verify a tax professional.

If you are in hardship

The Taxpayer Advocate Service is an independent organization within the IRS. It offers free help to people with tax problems and you can ask for help by filing Form 911. Low Income Taxpayer Clinics may also help people who qualify.

Keep a file

Keep the notice, your reply, proof of delivery, call notes (date, name or ID number, what was said) and the IRS's answer. If a second notice arrives, compare it with your file.

Official sources: IRS: Understanding your notice or letter, IRS: CP2000, About Form 2848 and Taxpayer Advocate Service.

A simple response checklist

1. Open and read the entire notice. Note the notice number, tax year, amount and deadline.
2. Check that it is genuine, using the number printed on the notice or the IRS's own lookup.
3. Find the return and records for that year.
4. Decide: agree, partly agree or disagree.
5. Reply in writing or online by the deadline with copies of supporting documents.
6. If you owe, pay what you can by the due date and ask about a payment plan for the rest.
7. Keep everything, and note the date the IRS received your reply.

If anything on this list feels beyond you, that is a good moment to bring in a qualified representative rather than wait until the deadline has passed.

Updated 2026-10-02.

General information only, current as of the date above. The information on Enrolled Agent Finder is not investment, tax, legal or financial advice. We are not an investment adviser, broker-dealer or tax professional, and we do not recommend any firm. Registration with the SEC or a state does not imply a certain level of skill or training. Rules and programs change; check the official sources linked in this guide.