IRS and SC letter help
Got a Letter From the IRS or SCDOR? Start Here.
Find the notice number in the corner of the letter and look it up below. Each page explains what the letter means, what to do first, and what happens if it is ignored.
Reviewed by LaToya Clark-Thompson, FounderLast updated
The first five minutes
- Find the notice number in the top or bottom right corner of the letter (CP14, LT11, 5071C)
- Find the response date. It is printed on the letter, and it matters more than anything else on it
- Check that the letter is real before you call or pay anyone
- Do not ignore it, even if you think it is wrong. Most problems get harder after the response date
- Send us a photo or scan of every page, front and back, through the secure client portal
Want us to look at it?
Send every page of the letter and tell us what tax year it refers to. We will tell you what it means and what the next step is.
Please do not email or text a copy of the letter. Anything with your tax details belongs in the secure client portal.
Find your notice
You owe a balance
Reminders, final notices and the intent-to-levy letters, in the order they arrive.
CP14 notice
The first bill for a balance due. How to check the figure and pay or set up a plan by the date on the notice.
What it meansCP501 notice
The first reminder after an unpaid bill. Still early, still fixable with a payment or a plan.
What it meansCP503 notice
The second reminder. The last letter before the intent-to-levy notice, so the one to act on.
What it meansCP504 notice
Notice of intent to levy. The IRS can take a state refund and warns about wages and bank accounts next.
What it meansLT11 / CP90 final notice
The final notice before levy, with a Collection Due Process hearing right that runs from the letter date.
What it meansCP161 notice
An unpaid balance notice, common on business accounts. Check the math and payments quickly.
What it meansThe IRS changed or held your return
Proposed changes, math corrections, refunds held for review and identity checks.
CP2000 notice
Third-party records do not match your return. A proposal you can agree with, or dispute with documents.
What it meansCP11 notice
The IRS changed your return and now you owe. Check the change and call by the date if you disagree.
What it meansCP12 notice
The IRS corrected your return and your refund changed. Nothing to do if you agree; call by the date if not.
What it meansCP05 notice
The IRS is verifying parts of your return before releasing a refund. Usually a wait, not a problem.
What it meansLetter 5071C
The IRS is holding a return until you confirm it is yours. Verify only through the letter’s own instructions.
What it meansLetter 4883C
The IRS is holding a return until you verify it by phone. Call only the number on the letter.
What it meansMissing returns, liens and business notices
Unfiled returns, the notice of deficiency, liens, backup withholding and payroll penalties.
CP59 notice
The IRS has no record of your personal return for a year. File it, or explain why you did not have to.
What it meansCP518 notice
The final reminder about a missing prior-year return. File, or explain why you did not have to.
What it meansCP3219A notice of deficiency
The 90-day letter. A proposed change to your tax and a Tax Court deadline that cannot be extended.
What it meansCP2100 / CP2100A notice
For businesses: payee names or TINs on your 1099s did not match. B notices and backup withholding.
What it meansLetter 1153 (trust fund recovery penalty)
A proposal to hold you personally liable for a business’s unpaid payroll taxes. An appeal window applies.
What it meansLetter 3172 (federal tax lien filed)
The IRS filed a public lien for your balance. You have a hearing right with a deadline in the letter.
What it meansAudits and examinations
Exam letters, proposed audit changes and refund holds.
Letter 566 (audit by mail)
Your return was selected for audit. Usually a mail audit of a few items, answered with documents.
What it meansLetter 525 (proposed audit changes)
The mail audit ended with proposed changes. Agree, disagree with support, or ask for Appeals by the date on it.
What it meansCP75 notice (refund held for audit)
An audit of your Earned Income Credit, with part of your refund held until you send documents.
What it meansSouth Carolina Department of Revenue
State assessments, balances and identity checks from SCDOR.
SCDOR proposed assessment
South Carolina believes you owe more. You can agree, pay, or protest in writing before it becomes final.
What it meansSCDOR balance due notice
South Carolina shows tax owed. Check it, then pay, set up a Payment Plan Agreement, or dispute it.
What it meansSCDOR identity verification letter
South Carolina wants you to confirm you filed your return before it releases the refund.
What it meansGuides for any letter
How to read it, whether it is real, how to respond, paying over time and penalty relief.
How to read an IRS letter
Where the notice number, tax year, amount and response date sit on the page, and what each means.
Read the guideIs this IRS letter real?
How the IRS really contacts you, what it never does, and how to check a letter safely.
Read the guideHow to respond to an IRS letter
Check it, decide whether you agree, gather support, reply by the date, and keep proof.
Read the guideIRS payment plan options
The Simple Payment Plan, other installment agreements, short-term plans, hardship status and offers.
Read the guideIRS penalty relief
The Automatic Exemption from Penalty, which replaces First-Time Abate, and reasonable cause relief.
Read the guideWho does what
Elite Pro-Tax & Financial Services prepares and files individual and business returns, including past-due and amended returns, keeps the books and runs payroll, and gathers the records a response to the IRS or the South Carolina Department of Revenue needs. We are an independent tax and accounting firm and not a CPA firm. Where a matter requires professional representation, it is handled by the independent licensed CPA we work with, with our office coordinating.
These pages describe how each notice generally works. The letter you received is the authority on your dates and amounts. They are not advice on your situation.
IRS letter questions
Where is the notice number on an IRS letter?
In the top right or bottom right corner, usually starting with CP (computer paragraph) or LT, or as "Letter" followed by a number. Search for that number on this page. If you cannot find it, see how to read an IRS letter.
How do I know an IRS letter is real?
The IRS makes first contact by mail, not by text, social media or a phone call demanding immediate payment by gift card or wire. A real notice can be checked against your IRS online account, and any phone number you call should come from IRS.gov, not only from the letter. See is this IRS letter real.
What happens if I ignore an IRS notice?
Balance notices escalate, usually toward a final notice of intent to levy, and penalties and interest keep adding up. A proposed change you do not answer is generally treated as agreed. Ignoring a letter rarely makes it go away and usually closes options that were open at the start. See how to respond to an IRS letter.
Can I set up a payment plan if I cannot pay in full?
Usually, yes. The IRS has simplified its plans, and many individuals and businesses can now set one up online without a financial statement. See IRS payment plan options for how the main options differ.
Do you deal with the IRS for me?
We prepare and file any returns the letter is about, including past-due and amended returns, and assemble the records a response needs. Where a matter requires professional representation, it is handled by the independent licensed CPA we work with, with our office coordinating. See tax resolution.
Not the question you had? The full tax FAQ covers more ground, and our client reviews say what the work is actually like.
The services behind these pages
Tax Resolution
IRS notices, back taxes, unfiled returns, audits and payment arrangements.
Learn moreTax Preparation
Federal and South Carolina returns for individuals, families and business owners.
Learn moreBookkeeping
Clean monthly books, reconciled accounts and reports you can actually use.
Learn morePayroll Services
Full-service payroll with tax filings, direct deposit and year-end forms.
Learn more
Send us the letter. We will tell you what it means.
Call (864) 781-4035 or book a consultation, in the Easley office or virtually.