Understanding IRS notices and what to do
Receiving mail from the IRS is unsettling for most people, but the majority of IRS notices are routine. They may ask you to verify information, inform you of a change to your account, or request payment or documentation. The single most important thing to understand is this: do not ignore a notice. Even if you believe it is a mistake, ignoring it can trigger escalating consequences that are far harder to resolve than the original issue.
Common types of IRS notices
The IRS sends notices for a wide range of reasons. Some of the most frequently issued include:
Balance due notices inform you that the IRS believes you owe additional tax, interest, or penalties. They include a specific amount and a due date for response or payment.
Return information change notices tell you the IRS has adjusted your return — often to correct a math error or reconcile a discrepancy between your return and information received from a third party (such as an employer or financial institution).
Document request notices ask you to provide supporting documentation for items on your return, such as records substantiating a deduction or confirming identity.
Audit notices inform you that your return has been selected for examination. These range from correspondence audits (handled entirely by mail) to field audits (conducted in person).
Identity verification notices are sent when the IRS needs to confirm that you, not someone else, filed a return under your Social Security number.
Every IRS notice has a notice number printed in the upper right corner (for example, CP2000, CP501, Letter 3219). This number identifies the specific type of notice and what it is asking for. The IRS maintains a notice directory on irs.gov where you can look up the meaning and required response for each notice type.
Verifying that a notice is genuine
Tax-related scams are common, and fraudulent letters designed to look like IRS correspondence are frequently used to steal personal information or money. Before responding to any notice, verify that it is legitimate.
Signs of a genuine IRS notice:
- It arrives by U.S. mail (the IRS does not initiate contact by email, text message, or social media)
- It includes your name, address, partial Social Security number, and a notice number
- It directs you to respond by mail, phone, or through irs.gov — not through a third-party link
- Payment instructions, if included, direct you to the U.S. Treasury (via IRS Direct Pay or a check payable to "United States Treasury") — not a gift card, wire transfer, or third-party app
If something looks unusual, you can call the IRS directly using the phone number listed on the official irs.gov website (not a number printed on the notice, in case it has been tampered with) to confirm whether the notice is real.
How to respond
The notice will specify what action is needed and by what date. Follow these steps:
- Read the entire notice carefully. Understand exactly what the IRS is claiming or requesting before you respond.
- Gather any referenced documents. If the notice asks for supporting records, locate them before drafting a response.
- Respond by the stated deadline. Late responses can limit your options or result in additional penalties.
- Keep copies of everything. Retain a copy of the notice, your response, and any documents you submit. If you respond by mail, consider sending it via certified mail with return receipt.
- Respond in writing to any changes you disagree with. If the IRS has proposed a change you believe is incorrect, you have the right to dispute it. The notice will explain the process.
Do not simply pay an amount you believe is incorrect in order to make the issue go away. Paying may be interpreted as agreement with the IRS's position, which can complicate later attempts to correct the record.
When to involve a professional
Some notices require only a straightforward written response or a phone call. Others involve complex calculations, significant proposed adjustments, or formal proceedings where your rights are at stake. Consider involving a qualified professional — such as a CPA, an enrolled agent, or a tax attorney — when:
- The proposed adjustment involves a significant amount of money
- You have received an audit notice of any kind
- The notice involves a tax year that is also under examination
- You are unsure what the notice is claiming or what evidence to provide
- You have already responded once and the issue is unresolved
Enrolled agents are federally licensed tax professionals with unlimited practice rights before the IRS, meaning they can represent you in any matter before the agency. CPAs and tax attorneys with relevant experience can also represent taxpayers in many IRS proceedings.
Where to get help
IRS notices are time-sensitive. A qualified professional can interpret what the notice means, assess whether the IRS's position is correct, prepare an appropriate response, and represent you if the matter escalates.
Sources
- Internal Revenue Service, IRS Notice and Letter Search — irs.gov
- Internal Revenue Service, "Understanding Your IRS Notice or Letter" — irs.gov
- Internal Revenue Service, "Tax Scams / Consumer Alerts" — irs.gov