IRS notice guides

Plain-English explanations of common IRS notices — what each one generally means, how time-sensitive it is, and general next steps. Educational only — not tax advice.

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Balance due

Balance Due — First Notice

Reminder of Balance Due

Second Reminder — Balance Due

Income mismatch (underreporter)

Underreported Income — Proposed Changes

Underreporter Inquiry — Early Notice

Cryptocurrency Reporting Inquiry

Collection

Final Notice — Intent to Levy State Refund

Installment Agreement Default

Final notices & collection

Final Notice of Intent to Levy and Right to a Hearing

Final Notice of Intent to Levy (Functionally Identical to LT11)

Final Notice Before Levy on Federal Payments

Intent to Levy Social Security Benefits

Final Notice of Intent to Levy (Alternative Form)

Identity verification

Identity Verification Required

Identity Verification by Phone

Math or processing corrections

Math Error — Refund Adjusted

Math Error — Balance Due

Refund adjustments

Refund Applied to Prior Year Balance

Examination & review

Statutory Notice of Deficiency

30-Day Examination Report

Audit Initiation Letter

EITC Audit — Documentation Requested

Refund Review — Documents Required

Unfiled returns

Notice of Deficiency — Non-Filer

First Notice — Return Not Filed

You Have Unfiled Tax Returns

Informational

Refund Hold — Review Underway

Information Needed to Process Return