Got an IRS notice or letter? What to do next

Most IRS notices are about a specific change, a balance due, or a question about your return. Reading it carefully and answering on time keeps your options open.

1. Find the notice number (like CP14 or CP2000) in the corner of the letter.
2. Look it up on the IRS page Understanding your IRS notice or letter to see what it means.
3. Note the response date. Deadlines matter, especially for collection notices.
4. Compare it with your return. If the IRS is right, pay or set up a payment plan. If not, respond with the documents the notice asks for.
5. Get help if you are unsure, owe a large amount, or the notice mentions a levy or lien. For a levy, see IRS wage garnishment and levies.

IRS notice CP59 means the IRS has no record that you filed your prior year personal tax return. File your return right away, or explain why you do not need to file. See how to file back taxes.

If the notice is about a penalty, you may be able to ask the IRS to remove it. See IRS penalty abatement.

Free help

• Low Income Taxpayer Clinics: Low Income Taxpayer Clinics represent people in audits, appeals and collection disputes with the IRS, for free or a small fee. Clinics generally serve people with income at or below 250% of the federal poverty guidelines (for 2026, $39,900 for a single person in the 48 contiguous states and D.C.; Alaska and Hawaii have higher figures). Each clinic decides whether you qualify. Clinics are independent of the IRS. Find a clinic.
• Taxpayer Advocate Service: an independent organization within the IRS that may be able to help with a tax problem you have not been able to resolve with the IRS, and its service is free if you qualify. Contact TAS.