Why deadlines on IRS letters matter

IRS notices and letters give specific deadlines that trigger different legal and collection rights. A missed deadline can mean penalties start accruing, a tax lien is filed, or you lose the right to an administrative or court appeal. Each letter includes a code or notice type and a clearly printed deadline—use that as your primary authority rather than a rule of thumb (IRS: “Understanding Your IRS Notice or Letter”).

Common deadline examples and what they mean

  • Notice of deficiency (a “90‑day letter”): You generally have 90 days from the date on the letter to file a petition in U.S. Tax Court. If you miss it, you typically forfeit that court option (see IRS Publication 556).
  • Collection notices / letters about tax due or proposed collection action: Many allow 30 days to pay, request a payment plan, or ask for a review (timeframes vary by notice type).
  • Requests for information or documentation: These can show short response windows (often 10–30 days) because the IRS needs timely verification to complete processing.

Note: These are examples — always check the specific letter you received. The IRS maintains guidance on notice types and required actions (IRS.gov).

Practical first steps when you get an IRS letter

  1. Read the letter fully and note the deadline and the action requested. The top of the letter and the notice code explain what the IRS wants.
  2. Verify the sender and match the notice to your records—watch for identity-theft and aggressive scams (IRS.gov warns about phishing and bogus calls).
  3. Don’t ignore the deadline. If you need time, contact the IRS immediately to ask about options (payment plan, installment agreement, or appeal rights). Acting early broadens your options.
  4. Document everything. Scan or photograph the letter, log the date you received it, and keep copies of all responses. Send responses by certified mail or use the IRS online tools when available.
  5. If a response needs supporting documents (bank statements, receipts, signed forms), assemble them and include a cover letter that references the IRS notice ID.
  6. If the letter suggests an appeal or hearing (for example, a Collection Due Process), calendar that deadline and consider professional help.

What to do if you miss a deadline

  • Respond immediately: Even after a deadline passes, responding quickly and explaining the delay can prevent escalation. Include the notice ID and dates.
  • Ask for relief if you have reasonable cause: The IRS may grant penalty abatement or consider reasonable‑cause arguments; provide documentation that shows why you missed the deadline.
  • Explore administrative remedies: For collection actions you may still qualify for an appeal or a Collection Due Process hearing in limited circumstances—ask the IRS or your representative about next steps.
  • Contact the Taxpayer Advocate Service if you’re experiencing hardship or can’t get timely help from the IRS (Form 911) (IRS.gov/TAS).

When to get professional help

In my practice working with clients on IRS notices, quick engagement with a CPA, enrolled agent, or tax attorney often changes outcomes—especially for liens, levies, or notices of deficiency. Professionals can: interpret the notice, submit appeals, negotiate payment plans, or file for penalty relief. If the letter involves a lien, see our guide on responding to a Notice of Federal Tax Lien Filing for next steps and timelines: Responding to a Notice of Federal Tax Lien Filing.

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Professional disclaimer

This article is educational and does not replace personalized tax or legal advice. For issues that involve deadlines, appeals, liens, or potential court filings, consult a qualified tax professional or attorney to review your specific situation.