List of IRS Collection Notices (with Explanations)

IRS Forms, Letters, and Notices in Collection Cases

Balance Due Notices

• CP14 – Notice, Balance Due $5 or More, No Math Error
  Initial notice informing the taxpayer of a balance due on their account.
• CP504 – Notice, Final Notice – Balance Due
  Final notice before the IRS may take enforcement action (such as levy).
• CP49 – Notice, Overpayment Adjustment – Offset
  Notice that an overpayment from one year has been applied to a balance due from another year.

Tax Liens

• Letter 3172 – Notice of Federal Tax Lien Filing and Your Rights to a Hearing under IRC 6320
  Notifies the taxpayer that a Notice of Federal Tax Lien has been filed and explains their right to request a Collection Due Process (CDP) hearing (Form 12153) within 30 days.

Tax Levies

• Letter 11 – Final Notice of Intent to Levy and Notice of Your Right to a Hearing
  Notifies the taxpayer of the IRS’s intent to levy and their right to a CDP hearing (Form 12153) within 30 days.
• Letter 1058 – Final Notice, Reply Within 30 Days
  Similar to Letter 11; notifies of intent to levy and right to a CDP hearing.
• CP90 – Final Notice, Notice of Intent to Levy and Notice of Your Right to a Collection Due Process Hearing
  Notifies of intent to levy and right to a CDP hearing.
• CP92 – Notice of Levy upon Your State Tax Refund, Notice of Your Right to a Hearing
  Notifies that the IRS has levied a state tax refund and explains the right to a CDP hearing.
• CP242 – Notice of Levy upon Your State Tax Refund: Notice of Your Right to a Hearing
  Similar to CP92, for state tax refund levies.
• CP297 – Final Notice, Notice of Intent to Levy and Notice of Your Right to a Collection Due Process Hearing
  Notifies of intent to levy and right to a CDP hearing.

Installment Agreements

• CP523 – Default on Your Installment Agreement (IA) Notice, Intent to Terminate your IA
  Notifies the taxpayer that the IRS intends to terminate their installment agreement in 30 days; includes appeal rights.
• Form 9465 – Installment Agreement Request
  Used by taxpayers to request an installment agreement.
• Form 433-F / 433-A / 433-B – Collection Information Statement
  Used to provide financial information for installment agreements or other collection alternatives.

Offers in Compromise

• Form 656 – Offer in Compromise
  Used to submit an offer to settle tax debt for less than the full amount owed.
• Form 656-B – Offer in Compromise Booklet
  Instructions and forms for submitting an offer in compromise.

Trust Fund Recovery Penalty

• Letter 1153 – Proposed Trust Funds Recovery Penalty Notification
  Notifies a responsible person of the IRS’s intent to assess the Trust Fund Recovery Penalty; includes appeal rights (protest within 60 days).
• Form 2751 – Proposed Assessment of Trust Fund Recovery Penalty
  Used to agree to or protest the proposed penalty.

Collection Due Process (CDP) and Appeals

• Form 12153 – Request for a Collection Due Process or Equivalent Hearing
  Used to request a CDP hearing after receiving a notice of lien or levy.
• Letter 3172 – Notice of Federal Tax Lien Filing and Your Rights to a Hearing under IRC 6320
  (See above under Tax Liens.)
• Letter 1058 / Letter 11 / CP90 / CP297 – Final Notice of Intent to Levy and Notice of Your Right to a Hearing
  (See above under Tax Levies.)
• Publication 1660 – Collection Appeal Rights
  Explains the taxpayer’s rights to appeal collection actions.
• Form 9423 – Collection Appeal Request
  Used to appeal certain collection actions under the Collection Appeals Program (CAP).

Other Collection Notices and Letters

• CP501 – Reminder Notice, Balance Due
  Reminder of an outstanding balance.
• CP503 – Second Reminder Notice, Balance Due
  Second reminder of an outstanding balance.
• CP504 – Final Notice, Balance Due
  (See above under Balance Due Notices.)
• CP504B – Final Notice, Balance Due (Business)
• CP71 – Annual Reminder Notice, Balance Due
  Annual reminder of an outstanding balance.
• CP91 – Final Notice Before Levy on Social Security Benefits
  Notifies of intent to levy Social Security benefits.

Collection Alternatives and Other Forms

• Form 433-D – Installment Agreement
  Used to formalize an installment agreement.
• Form 433-H – Installment Agreement Request (for wage earners)
• Form 13844 – Application for Reduced User Fee for Installment Agreements
  Used to request a reduced fee for low-income taxpayers.
• Form 12277 – Application for Withdrawal of Filed Notice of Federal Tax Lien
  Used to request withdrawal of a filed tax lien.
• Form 656-L – Offer in Compromise (Doubt as to Liability)
  Used to submit an offer in compromise based on doubt as to liability.

Appeal Rights and Related Publications

• Publication 594 – The IRS Collection Process
  General description of the collection process.
• Publication 1660 – Collection Appeal Rights
  Explains appeal rights for collection actions.
• Publication 1450 – Instructions on Requesting a Certificate of Release of Federal Tax Lien
  Explains how to request a lien release.
• Publication 783 – How to Apply for a Certificate of Discharge of Property from Federal Tax Lien
  Explains how to request a discharge of property from a lien.
• Publication 784 – How to Apply for a Certificate of Subordination of Federal Tax Lien
  Explains how to request subordination of a lien.

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Summary Table of Key IRS Collection Forms, Letters, and Notices

Category	Form/Letter/Notice Number	Description
Balance Due	CP14, CP504, CP49	Initial and final balance due notices, overpayment offset notice
Tax Lien	Letter 3172	Notice of Federal Tax Lien Filing and Right to Hearing
Tax Levy	Letter 11, 1058, CP90, CP92, CP242, CP297	Final notice of intent to levy, notice of levy on state refund, right to hearing
Installment Agreement	CP523, Form 9465, Form 433-F/A/B/D/H, Form 13844	Default/termination notice, request forms, collection info statements, reduced fee app
Offer in Compromise	Form 656, 656-B, 656-L	Offer in compromise forms and booklet
Trust Fund Recovery Penalty	Letter 1153, Form 2751	Proposed penalty notification and agreement/protest form
Collection Appeals	Form 12153, Form 9423, Publication 1660	Request for CDP hearing, collection appeal request, appeal rights publication
Other Collection Notices	CP501, CP503, CP504B, CP71, CP91	Reminder and annual notices, Social Security levy notice
Lien/Levy Alternatives	Form 12277, Publication 1450, 783, 784	Lien withdrawal, release, discharge, subordination

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Note:

• The above list includes the most common and significant forms, letters, and notices used in IRS collection cases.
• For a more detailed or situation-specific list, refer to IRS Publication 594, IRS Publication 1660, and the IRS website’s “Letters and notices offering an appeal opportunity” page [2].
• Taxpayers should always read the specific letter or notice they receive for instructions and deadlines, especially regarding appeal rights.