A letter arriving from PO Box 98285 in Washington, DC is almost certainly from the Internal Revenue Service. The IRS uses this return address for a wide range of correspondence, from balance-due reminders to identity verification requests and final notices before a levy. What you actually need to do depends on the notice or letter number printed in the upper-right corner of the first page. Find that number first. Everything else follows from it.
Is the Letter Really From the IRS
The IRS contacts taxpayers by mail through the U.S. Postal Service before using any other method.1Internal Revenue Service. How to Know It’s the IRS A genuine notice has official letterhead, a notice or letter number, a specific reason for the contact, a referenced tax year, and clear instructions for responding. When money is at issue, it names a specific dollar amount.
A few things a real IRS letter will never do. It will not demand immediate payment over the phone. It will not threaten to send police to arrest you. And it will not ask for payment by gift card, prepaid debit card, wire transfer, or cryptocurrency.1Internal Revenue Service. How to Know It’s the IRS A letter with any of those features is fraudulent.
If something feels wrong, don’t call any number or visit any website printed on the suspicious letter. Go straight to IRS.gov, or call 800-829-1040. You can also sign in to your IRS Online Account, which shows digital copies of the notices the IRS has actually sent you.2Internal Revenue Service. Online Account for Individuals If the letter is fake, report it to the U.S. Postal Service and the Federal Trade Commission.3Internal Revenue Service. Report Fake IRS, Treasury or Tax-Related Emails and Messages
What the Notice Number Tells You
The IRS sends dozens of different notices, and the number in the upper-right corner is the fastest way to know what yours is about. A handful account for most of what arrives from this address.
- CP14 is the most common IRS notice of any kind. It says the IRS calculates you owe a specific amount in tax, interest, and penalties, and asks for payment within 21 days.4Taxpayer Advocate Service. Notice CP14
- CP2000 means the IRS received information from an employer, bank, or other payer that doesn’t match your return. It proposes changes and gives you a deadline to agree, partly agree, or dispute.5Internal Revenue Service. Understanding Your CP2000 Series Notice
- LT11 or Letter 1058 is a Final Notice of Intent to Levy. The IRS is preparing to seize wages, bank funds, or other assets. You have 30 days from the date of the notice to request a Collection Due Process hearing, which pauses enforcement.6Internal Revenue Service. Understanding Your LT11 Notice or Letter 1058
- Letter 12C means the IRS can’t finish processing your return because something is missing. The letter tells you what to send.
- Letter 5071C is an identity verification request. Before the IRS processes the return or releases a refund, it needs to confirm you filed it. You can verify online or by phone using instructions in the letter.7Taxpayer Advocate Service. Letter 5071 C
If your notice number isn’t on this short list, search it directly on IRS.gov under “Understanding Your IRS Notice or Letter.” Each notice has its own page with step-by-step instructions.
If the Letter References a Return You Didn’t File
A notice about a return you never filed is a warning sign of identity theft. Someone may have used your Social Security number to file a fraudulent return in your name, often to claim a refund. Letter 5071C frequently appears in this situation because the IRS flagged the return as suspicious before processing it.7Taxpayer Advocate Service. Letter 5071 C
Use the IRS Identity Verification Service online, or call the number in the letter, to report that the return isn’t yours. File Form 14039, the Identity Theft Affidavit, with the IRS. Consider placing a fraud alert or credit freeze with the three major credit bureaus to limit further misuse.
How to Respond
Every IRS notice carries a deadline, and missing it is where most people get into trouble. A CP2000 typically gives you 30 days from the date on the notice. An LT11 or Letter 1058 gives you 30 days to request a Collection Due Process hearing.8Internal Revenue Service. Collection Due Process (CDP) An audit-related Letter 525 gives you 30 days to request a conference with the IRS Independent Office of Appeals before a formal Notice of Deficiency issues.9Taxpayer Advocate Service. Letter 525 Audit Report/Letter Giving Taxpayer 30 Days to Respond These deadlines are tied to your legal rights, so treat them as firm.
Gather the documentation the letter references: W-2s, 1099s, receipts for deductions, proof of payments, and your copy of the return for the year in question. If you agree with the proposed changes, follow the payment instructions. If you disagree, write a plain explanation of why, attach the supporting documents, and mail your response to the address on the notice before the deadline.
You can also send documents through the IRS Document Upload Tool instead of mailing them. You’ll need the access code from your notice, or the notice number itself, plus your Social Security or taxpayer identification number. The tool accepts JPGs, PNGs, and PDFs, and confirms receipt.10Internal Revenue Service. IRS Document Upload Tool Don’t try to submit a full tax return through it; the IRS can’t process returns that way.
If You Owe and Can’t Pay in Full
Paying the full balance right away is the only way to stop additional interest, which the IRS compounds daily on both the unpaid tax and any penalties. If you can’t pay everything at once, the IRS offers structured payment plans.11Internal Revenue Service. Payment Plans; Installment Agreements
A short-term payment plan gives you up to 180 days to pay the full balance, with no setup fee when you apply online. Individuals who owe less than $100,000 in combined tax, penalties, and interest can apply online. Interest and penalties keep accruing until the balance is gone.
A long-term installment agreement lets you make monthly payments over a longer period. If you owe $50,000 or less and have filed all required returns, you can apply online. Low-income taxpayers, defined as those with adjusted gross income at or below 250% of the federal poverty level, can have the setup fee waived.
You can pay through IRS Direct Pay from a checking or savings account, through the Electronic Federal Tax Payment System, or by debit or credit card, though card payments carry processing fees. Paying something, even a partial amount, shows good faith and affects how the IRS handles collection.
If You Disagree With the Notice
You aren’t required to accept what the IRS proposes. For a CP2000, respond in writing by the deadline with documentation showing the IRS’s information is wrong.5Internal Revenue Service. Understanding Your CP2000 Series Notice If you don’t respond, or the IRS can’t reconcile the discrepancy, a follow-up notice and a bill will follow.
For collection notices like the LT11, you can request a Collection Due Process hearing by filing Form 12153 within 30 days. That hearing lets you propose an installment agreement, an offer in compromise, or an argument that the tax was assessed incorrectly. If you’re asking Appeals to consider a payment alternative, you’ll also submit a financial statement so they can evaluate your ability to pay.8Internal Revenue Service. Collection Due Process (CDP)
For audit disputes, a 30-day letter opens the door to an Appeals conference. Miss that window, or fail to resolve it there, and the IRS issues a Notice of Deficiency. That gives you 90 days to petition the U.S. Tax Court before any additional tax is assessed.9Taxpayer Advocate Service. Letter 525 Audit Report/Letter Giving Taxpayer 30 Days to Respond
What Happens If You Ignore the Letter
Ignoring an IRS notice doesn’t make it disappear. It starts an escalation that gets harder to reverse. A CP14 is the beginning. Without a response, follow-up notices come, then a CP504 (Intent to Levy), then an LT11 or Letter 1058 (Final Notice Before Levy). Once 30 days pass after that final notice without a response, the IRS can act without further warning.6Internal Revenue Service. Understanding Your LT11 Notice or Letter 1058
At that point the IRS can garnish your wages by contacting your employer directly, without a court order. It can freeze your bank account for 21 days and then withdraw funds up to the amount owed. It can file a Notice of Federal Tax Lien against your property, which becomes public record and damages your credit. Physical seizure of vehicles or real estate is possible but uncommon.
Just as important, once those deadlines pass you lose your right to a Collection Due Process hearing, which is the strongest tool for stopping enforcement and negotiating alternatives.8Internal Revenue Service. Collection Due Process (CDP) Responding late is still better than not responding, but it leaves you in a weaker position. If nothing else, call the IRS before the deadline to acknowledge the notice and discuss options.
Free Help From the Taxpayer Advocate Service
If you’ve been trying to resolve your issue through normal IRS channels and getting nowhere, the Taxpayer Advocate Service is an independent organization within the IRS that can step in on your behalf. The service is free, and available to both individuals and businesses.12Internal Revenue Service. Who May Use the Taxpayer Advocate Service
You may qualify for TAS help if a tax problem is causing you financial hardship, if the issue has been unresolved for more than 30 days, or if the IRS hasn’t responded by a date it promised. It’s worth contacting when enforcement actions like levies or liens are already in motion.