Read Beyond the Pitch.

TimingUse the Printed Payment Due Date

Unpaid Tax Balance

The IRS says an unpaid tax balance is due.

IRSCP501Balance Due

TimingUse the Printed Payment Due Date

Balance Due Reminder

The IRS has not received payment or a response to an earlier balance notice.

IRSCP503Balance Due

TimingUse the Printed Payment Due Date

Second Balance Due Reminder

The IRS reports that a balance remains unpaid after previous notice activity.

Professional Review Recommended

IRSCP504Collection

Notice of Intent to Levy

The IRS warns of intended levy action for an unpaid balance. Your collection history and prior hearing notices matter.

TimingContact the IRS Immediately

IRSLT11 / Letter 1058Collection

Urgent Professional Help

Intent to Levy and Right to a Hearing

The IRS intends to collect by levy and provides hearing rights.

TimingCDP Request: Generally by the 30th Day After the Notice Date

IRSCP2000Proposed Change

TimingReply by the Date on Your CP2000

Proposed Income or Payment Adjustment

Information from a third party does not match the filed return. The proposed adjustment is not itself a bill.

IRSCP3219AProposed Change

Urgent Professional Help

Statutory Notice of Deficiency

The IRS proposes a tax adjustment and explains how to challenge it in U.S. Tax Court.

TimingTax Court Petition: Usually 90 Days From Mailing

FTBFTB 4963Balance Due

TimingFollow the Due Date on Your FTB Notice

Notice of State Income Tax Due

FTB reports a personal income tax balance.

FTBFTB 5818Return Adjustment

TimingUse the Notice’s Response and Payment Dates

Notice of Tax Return Change

FTB changed information while processing a return. The notice explains the specific adjustment.

FTBFTB 5830Proposed Change

Professional Review Recommended

Notice of Proposed Assessment

FTB proposes additional tax or penalties following an audit. This proposal has a protest procedure.

TimingProtest Within 60 Days of the NPA Date

FTBFTB 4684 / 4685Missing Return

Professional Review Recommended

Business Demand for Tax Return

FTB has no record of a required California business entity return.

TimingRespond Within 30 Days of the Demand Date

IRS · Refunds and return review

IRS Notice References

Open the IRS’s own instructions for the exact letter. These links do not include a separate Liberty Standard action plan.

CP05

Return Under Review

The IRS needs more time to verify income, withholding, credits, or business income reported on a return. Its explanation distinguishes returns you filed from returns you do not recognize.

CP11

Return Correction with an Amount Due

The IRS corrected one or more mistakes on a return, changing the amount owed. The official explanation covers reviewing the changes and responding if you disagree.

CP12

Return Correction Affecting a Refund

The IRS corrected a return, resulting in a refund or a different refund amount. The same official page also covers CP12E, CP12F, CP12G, CP12N, and CP12U.

CP13

Return Correction with a Zero Balance

The IRS corrected a return and determined that neither a refund nor an additional payment is due for the period addressed by the notice.

CP21A

Return Changes Resulting in an Amount Due

The IRS made changes to a return that resulted in an amount owed. Review the notice's explanation of the adjustment and compare it with your records.

CP22A

Tax Account Changes with a Balance Due

The IRS made changes to a return and the account now has an amount owed. The notice explains the changes and the amount due.

CP23

Estimated Tax Payment Difference with an Amount Due

Estimated tax payments claimed on a return differ from IRS records. The IRS changed the return, possibly including other adjustments, and reports an amount owed.