IRS Notice Deadlines: How Long You Have to Respond Before Penalties or Collection

Thus, IRS Notice Deadlines depend on the type of notice! There are notices that must be taken up to date—the date for such action is printed on the letter. The letter sent along with CP2000 typically will ask for a response within 30 days, or 60 days if the notice is sent outside the U.S. The Notice of Deficiency will give petitioner 90 days to petition to the Tax Court (or 150 days for petitioner who is not a resident of the United States). Please be aware of the precise date given in your notice..

How Long Do You Have to Respond to an IRS Notice?

When you get a letter in the mail from the IRS it can be stressful, particularly when you know there’s a time limit. Here is the key: The response time for each IRS notice is not the same. Others may require that you pay by the time listed. Others offer you 30 days to respond, 60 days to challenge a math error or 90 days to start a petition for the U.S. Tax Court.

Common IRS Notice Deadlines by Notice Type

Different IRS notices have different deadlines. The table below gives general guidance, but you should always follow the deadline printed on your specific notice.

IRS Notice Type	What It Usually Means	Common Deadline
CP14	First balance-due notice after a tax return is processed	Pay by the due date shown; often 21 calendar days for balances under $100,000
CP501 / CP503	Reminder that you still owe a balance	Pay or contact the IRS by the due date shown
CP504	Notice of Intent to Levy for unpaid taxes	Pay or make arrangements immediately; levy action may follow if unresolved
CP2000	Proposed changes because IRS records do not match your return	Usually 30 days from the notice date; 60 days if outside the U.S.
CP11 / CP12 / math error notices	IRS changed your return due to a math or clerical issue	Usually 60 days to request abatement if you disagree
CP05	IRS is reviewing your return or refund	Often no action needed unless the notice asks for documents
CP05A / CP05B	IRS needs documents to verify income, withholding, or credits	Respond by the date shown on the notice
Letter 3219 / CP3219N	Statutory Notice of Deficiency	Usually 90 days to petition Tax Court; 150 days if addressed outside the U.S.
LT11 / Letter 1058	Final Notice of Intent to Levy and right to a hearing	Usually 30 days to request a Collection Due Process hearing

Does the IRS Notice Deadline Start From the Letter Date or the Date You Received It?

Time limits for filing tax disputes with the IRS usually come from the date of the notice, the date the notice is mailed, or the particular date the notice lists. The IRS’s notice deadlines are not based on the date you open the notice, but rather the date of the notice, the mailing date, or the specific date that is stated in the notice.

This means that if the deadline is not set to start when the notice is received, then you should not count the deadline from the day you receive it. Many IRS letters state something along the lines of “respond within 30 days from the date of this notice” or there is a specific date for a response.

The Calculation of the Deadline is Done Step-by-Step

1: Look at the top right or first page of the notice for the notice date.
2: Look for a phrase such as “respond by,” “payment due by,” or “last day to file.”
3: Use the printed due date as the controlling deadline.
4: If the notice involves Tax Court rights, treat the deadline as urgent and non-flexible.
5: If you received the notice late, contact the IRS immediately and document when you received it.

What Happens If You Miss an IRS Notice Deadline?

• The consequences will vary based on the type of IRS notice that you missed.
• Penalties and interest could still increase if you don’t pay on time. The IRS also may issue more collection notices and either issue a Notice of Federal Tax Lien or eventually go to levy action.
• The IRS will assume acceptance of a proposed adjustment (or advance the case) if you fail to respond on time for a proposed adjustment. For instance, if you don’t respond to a CP2000 notice, the IRS could send you a Statutory Notice of Deficiency.
• The penalties for missing the Tax Court deadlines may be more serious. Proposed tax could be imposed by the IRS and you might not have the opportunity to contest in Tax Court before paying the tax.
• If you have already passed the deadline, but have been sent a notice, don’t ignore it. Call the number on the letter then immediately write back a reply and if the amount is large or appealing tax rights are involved, call a qualified tax professional.

What to Do Before the IRS Notice Due Date

Do these steps before IRS notice due date.

1. Make sure that the notice is genuine. Make sure the letter is from the Internal Revenue Service and contains your name, tax year and taxpayer information.
2. Determine the number on the notice. Common examples include CP14, CP2000, CP504, CP11, CP12, CP05, and Letter 3219.
3. Identify the due date. Check the date of the reply, payment due date or petition due date.
4. Read the changes and/or requests made by the IRS. Don’t just consider the balance due. Examine the tax year, income, credits, penalties and payment history.
5. Check against existing records. Examine tax return(s), 1099s, W-2s, receipts, bank statements, IRS account transcript and payment confirmations.
6. Agree, disagree or need to take more time.
7. Answer the question in the way indicated on the notice. You can either respond online, upload documents, fax, mail, call or make a payment arrangement depending on the notice.
8. Keep proof. Keep the notice, your reply, documents, the receipt of the notice sent, the fax confirmation, the upload confirmation or the confirmation of payment.

What If You Agree With the IRS Notice?

• If you are in agreement with the IRS notice, adhere to the instructions listed on the IRS notice.
• In the case of a balance-due notice, pay the balance due, if possible, by the due date. To avoid further penalties and interest charges, you may be able to pay all the money on time.
• If a change notice (e.g. CP2000) has been proposed, you may have to sign and return the response form. Both spouses’ signatures may be required if you filed a joint return.
• If you agree and do not need to respond to the notice, be sure to retain the notice in your tax records. If you are requested to sign, pay, upload documents or return a response form, be sure to do it before the deadline, however.

What If You Disagree With the IRS Notice?

In the event you don’t agree with the IRS notice, you should respond prior to the deadline and state why you are not agreeing.

In your answer you need to include:

• Your complete name and Tax ID.
• The notice number
• The year of the tax, i.e. the fiscal year.
• Says “no” without any ambiguity.
• Explain briefly why you think this is incorrect.
• Copies of documents that have been used to support.
• A copy of the IRS response/notification form if required

If, for instance, the IRS claims you have not reported income that is listed on a Form 1099, but which is actually from a previous year, or you have reported it on a different line, tell this and provide documentation.

Do not automatically file an amended return if it is due to a CP2000 notice, unless the instructions on the notice indicate to do so. In the vast majority of CP2000 situations, the IRS will require a response on the response form and supporting documents.

What If You Cannot Pay by the Deadline?

If you can’t pay the amount of money due in full by the IRS notice deadline, don’t ignore the notice. Pay as much as you can and ask for a payment plan.

Here are some of the most common IRS payment methods:

• A payment plan that allows for a brief term of payments at a lower rate.
  An installment agreement that extends over a period of time.
  An offer in compromise.
  A temporary collection delay that is a result of financial hardship

If the amount to be paid is within the IRS’ limits and you have not missed filing required returns, many individual taxpayers have the option to make payment agreements online with the IRS.

How to Prove You Responded Before the Deadline

Proof matters. When the Internal Revenue Service (IRS) tells you that it didn’t get your response, you have to have proof that you responded.

When possible use one of these methods:

• Upload documents through an IRS-approved upload tool and save the confirmation.
• Fax the response to the number on the notice and keep the fax confirmation page.
• Mail the response using USPS certified mail or registered mail and keep the stamped receipt.
• Use an IRS-designated private delivery service when allowed and keep written proof of the mailing date.
• Keep screenshots or confirmation numbers for online payments.
• Keep copies of everything you send.

Common IRS Notice Deadline Mistakes

Don’t make these common mistakes with an IRS notice deadline.

1. Last minute. You are likely to miss the deadline if you experience delay in your mail, fax, missing form or have a problem accessing the internet.
2. The number of days that an IRS notice is considered good is assumed to be 30 days in mistake #2. Some notices may have a 21 day, 60 day, 90 day or “must act” period.
3. When it starts counting from the date of the notice. A lot of due dates are determined by the date of notice, date of mailing or printed due date.
4. Not calling instead of a written response. You may call and discuss it, but you might lose the right to appeal.
5. Not including the notice number or taxpayer information in the documents. This can result in a delay in processing, or IRS misusing your response.
6. Sending original papers. Always send copies and retain originals, except as indicated below.
7. failing to act on the warning as the funds are unavailable. The IRS might allow you to pay, but you have to do so.
8. Not filing on time with the Tax Court. There are some deadlines that can’t be extended even if you are still communicating with the IRS.

IRS Notice Deadline FAQs

How many days do I have to respond to an IRS notice?

This will depend upon the notice. Most IRS notices give a grace period of 30 days, although some notices may have a shorter time limit, math error notices may have a 60 day period, and deficiency notices typically provide a 90 day petitioning period to Tax Court.

Is the IRS notice date the same as the deadline?

No. The date of the notice is typically the date the IRS sends or mails the notice. The deadline may be given as a response date, payment date or as the last day to petition.

What if I received the IRS notice after the deadline?

Immediately get a hold of the IRS. Outline when the notice was issued and inquire what their choices are still. If the notice includes appeal and Tax Court rights, consult with a tax professional ASAP.

Can I get an extension to respond to an IRS notice?

Sometimes. The IRS may give you extra time to comply with other notices if you let it know in advance of the due date. But, some statutory deadlines are not extendable, in general, especially those in the Tax Court Petition deadlines.

Do I need to respond if I agree with the IRS notice?

It depends. Yes, and no. If the notice indicates that no response is required, and you agree to the notice, archive the notice for your records. Follow instructions in the notice if it calls for a response form, a request for payment or a signature.

What should I do if I disagree with the IRS notice?

Be prompt: respond by the deadline. State your position and provide copies of evidence to support your opinion. Follow the directions to answer on the notice.

Can I respond to an IRS notice online?

Yes, in some instances. For some answers to notices, the IRS will accept uploads of files. In your notice, you should make it clear if there is an online upload facility.

What happens if I ignore an IRS notice?

Failure to respond to an IRS notice may result in further penalties, interest, further notices, loss of appeal rights, tax assessment, liens or levy action to name a few, depending on the type of IRS notice.

Should I call the IRS or mail a response?

Please follow the instructions written on the notice. Sometimes, a phone call is not sufficient and the notice will request a written response. If in any doubt, ask for clarification and make sure to send the appropriate written response prior to the deadline.

How long does the IRS take to respond after I send documents?

Responses may take a few weeks or more to be reviewed by the IRS. Do not follow up until the notice has indicated otherwise – unless you have your proof of submission on hand and have given it the time it needs to be processed.

What is the most important IRS notice deadline?

The most important deadlines are related to the right to appeal, such as a Notice of Deficiency or a Collection Due Process notice. If not met, these deadlines may inhibit your right to challenge the IRS if you miss them.

What is the safest way to handle any IRS notice?

Read the notice right away, record date of notice, compare the notice to your records, complete before the deadline, and have records of all notices sent.