Quick overview

A statutory notice is an official IRS communication that requires action. Deadlines and remedies depend on the notice type: some allow 30 days to respond, while formal deficiency notices commonly give 90 days to file a petition in U.S. Tax Court. Always read the notice carefully; the required response method and timeframe are printed on the notice itself. For general guidance see the IRS “Understanding Your IRS Notice” page (https://www.irs.gov/individuals/understanding-your-irs-notice) and the Taxpayer Bill of Rights (https://www.irs.gov/taxpayer-bill-of-rights).

Quick checklist when you receive a statutory notice

  • Read the notice heading and deadline immediately. The notice type and response window are stated up front.
  • Verify authenticity (do not call numbers in suspicious messages; use IRS.gov). See our guide on verifying legitimacy: How to Verify an IRS Notice Is Legitimate and Not a Scam.
  • Preserve documentation that supports your tax return (W-2s, 1099s, receipts, bank records).
  • Decide: agree and pay, dispute with supporting docs, request an appeal/hearing, or set up a payment arrangement.
  • Respond in the requested format (mail, fax, IRS portal) and keep copies.

Common statutory notices and typical deadlines (examples)

  • CP2000 (Proposed Adjustment/Underreported Income): Usually gives 30 days to respond. If you disagree, provide documentation or sign and return the response form to explain why. See the IRS CP2000 guidance: https://www.irs.gov/individuals/understanding-your-irs-notice/cp2000-notice.
  • CP3219A (Notice of Deficiency): A formal notice that generally gives 90 days (150 days if outside the U.S.) to file a petition with the U.S. Tax Court to contest the deficiency. If you do not petition, the IRS will assess the tax.
  • Balance-due notices (e.g., CP14): These ask for payment or to contact the IRS about options. The specific payment window is shown on the notice and must be followed.
  • Notice of intent to levy / Letter 1058: These notices typically explain your right to request a Collection Due Process (CDP) hearing, most often within 30 days from the date of the notice.

Deadlines vary by notice—always follow the date printed on the letter. For more detail about common notices and when they require action, see: Common IRS Notices and When They Require a Response.

Options for responding

  1. Agree and pay
  • If the IRS is correct and you can pay, pay the balance or arrange a plan. Interest and penalties continue to accrue until paid. Consider an online payment, direct debit, or an IRS installment agreement. Our guide to payment plans helps you budget: How to Build a Successful IRS Payment Plan.
  1. Dispute with documentation
  • If you disagree, respond in writing, attach supporting documents, and clearly explain discrepancies. Include copies, not originals, and reference the notice ID.
  1. Appeal or file a petition
  • For notices that create a statutory right (e.g., CP3219A), you may have a limited window to appeal or petition the U.S. Tax Court. Filing a timely petition preserves your right to contest the IRS’s proposed assessment.
  1. Request a hearing (Collection Due Process)
  • For levy or lien notices, a timely CDP request halts levy action while the hearing is arranged.
  1. Seek professional representation
  • An enrolled agent, CPA, or tax attorney can prepare a formal response or appear on your behalf. In my practice helping clients respond to notices, early engagement often reduces penalties and shortens resolution time.

How to prepare your response package

  • Follow the IRS instructions exactly (what to send and where).
  • Use a clear cover letter summarizing your position, the notice ID, and taxpayer identification.
  • Organize documents chronologically and label exhibits.
  • Keep certified mail receipts or proof of e-file/fax.
    For a step-by-step assembly, see our checklist: How to Prepare a Professional Response Package to an IRS Notice.

Common mistakes to avoid

  • Missing the deadline (can forfeit appeal rights or lead to levy).
  • Sending incomplete documentation or only verbal explanations.
  • Ignoring small-dollar notices — these can escalate.
  • Falling for scam contact details; the IRS will not demand payment via gift cards or threaten immediate arrest. Confirm at IRS.gov.

Sample timeline and next moves

  • Day 1–5: Read, verify, and preserve records; identify the deadline and response method.
  • Day 6–14: Gather supporting docs and draft a cover letter.
  • By the deadline: Send your response by the method the notice requires. If you need more time, consider calling the number on the notice (or your tax pro) to request options—document the call.

Short FAQs

  • What if I miss the deadline? You may lose appeal rights; contact a tax pro immediately. Some remedies remain (collection appeals, offers in compromise), but options narrow.
  • Can I request more time? The IRS sometimes grants extensions for documented reasons; do not assume automatic leniency.
  • Is the Taxpayer Bill of Rights relevant? Yes—it outlines what you can expect and the protections available (https://www.irs.gov/taxpayer-bill-of-rights).

Professional disclaimer

This content is educational and does not substitute for personalized tax advice. For case-specific guidance, consult a licensed CPA, enrolled agent, or tax attorney.

Authoritative sources

By reading the notice carefully, assembling clear documentation, and choosing the correct procedural response, you preserve rights and limit extra tax, penalties, and collection actions.