Quick overview

An IRS notice is an official communication that normally explains the issue, the action the IRS believes is required, and a response deadline. Deadlines vary by notice type: many informational or balance-due notices give 30 days, audit or examination requests often give 21–30 days, and a Notice of Deficiency gives 90 days to petition Tax Court. If you act early and follow the IRS directions, you can often avoid penalties or enforced collection. (See IRS guidance: “What to do if you get a notice or letter” (IRS).)

This article describes common notice timeframes, how to request more time, the consequences of missing deadlines, practical response steps, and sample timelines drawn from real client cases. It also links to related FinHelp articles for deeper reading.

Common IRS notices and typical response deadlines

Below are frequent notice types and the timelines you’re likely to see. These are typical windows; always read the specific deadline printed on your notice.

  • CP2000 (proposed changes for underreported income): commonly 30 days to respond. You can agree, disagree, or provide documentation. (IRS CP2000 guidance.)
  • CP14 / Balance Due Notice: usually 30 days to pay or contact the IRS about payment arrangements.
  • Audit/examination letters (e.g., Office Audit or Correspondence Audit): most requests ask for documents within 21–30 days. The field or office examiner may grant an extension if you request one before the deadline.
  • Notice of Deficiency (90-day letter): gives the taxpayer 90 days to file a petition with the U.S. Tax Court (150 days if the notice was addressed to someone outside the U.S.). This is a firm statutory deadline for Tax Court petitions. (See IRS Notice of Deficiency information.)
  • Final Notice of Intent to Levy / Notice of Your Right to a Hearing (e.g., CP90, CP504): generally 30 days to request a Collection Due Process (CDP) hearing or to take other action to stop a levy. (IRS Collection Due Process (CDP) guidance.)
  • CP521 (Installment Agreement Reminder) and similar collection notices: generally provide 30 days to respond or pay. If you need more time to set up an installment agreement, call the number on the notice promptly.

Sources: IRS notices pages and topic guidance (IRS.gov). Always verify the deadline printed on your letter — that date controls.

How extensions and additional time work

The IRS sometimes grants extra time, but extensions are not automatic and are handled differently by notice type:

  • Routine notices (CP2000, CP14, correspondence audits): you can typically ask for a short extension (commonly 30 extra days) by calling the number on the letter or sending a written request explaining the reason. The IRS generally grants reasonable extensions when taxpayers request them before the deadline.
  • Tax Court petitions (Notice of Deficiency): the 90-day deadline is statutory. There is no extension for filing a petition in Tax Court — missing it typically means you forfeit the right to that judicial review and the IRS’s proposed deficiency can be assessed.
  • Collection Due Process (CDP) hearings: the 30-day window to request a CDP hearing is strict. However, if you have a reasonable cause for missing the deadline you may be able to request a Collection Appeals Program (CAP) or other administrative relief; start by calling the number on the notice or contacting the IRS Independent Office of Appeals.
  • Audits and examinations: examiners frequently grant extensions for document production if you request them before the deadline and provide a timeline for delivery. Document-heavy responses (like business bank records) commonly receive a 2–4 week extension.

Practical rule: always request an extension in writing (fax or certified mail) or by calling the phone number on the notice and documenting the call (name, badge number, and time). Written requests create a record if questions arise later.

Step-by-step: what to do when you get a notice (first 48 hours)

  1. Don’t panic — read the letter fully. It tells you what the IRS thinks is wrong, what action you must take, and the deadline.
  2. Confirm legitimacy: verify the notice number, your name and address, and the phone number on IRS.gov (see “What to do if you get a notice or letter from the IRS” on IRS.gov). Scammers sometimes mimic IRS letters — don’t use any phone number provided in a suspicious letter; look up IRS contact info on IRS.gov.
  3. Note the deadline shown on the notice and calendar it.
  4. Gather the documents referenced by the notice. If you need help, contact a qualified tax pro.
  5. If you cannot meet the deadline, call the phone number on the notice immediately and ask for an extension. Follow up in writing and keep proof of the call or mailed request.

Timelines for appeals and judicial review

  • Appeals (IRS Independent Office of Appeals): Most notices related to audits or collection actions allow appeals. You normally have 30 days to request an appeal following the instructions on the letter; for some types the timeframe is 60 days. Check the notice carefully and include appeal rights. See FinHelp’s guide on how to appeal an IRS notice without filing an amended return for practical steps and examples.
  • Tax Court petitions: 90 days from the Notice of Deficiency to petition Tax Court (150 days if out of the U.S.). There is no extension on this statutory deadline.

Consequences of missing deadlines and corrective options

Missing a deadline can have incremental consequences:

  • Administrative assessment of the tax and immediate billing.
  • Penalties and interest accruing from the original due date until payment.
  • Enforcement actions such as liens or levies if collection notices are ignored.
  • Loss of appeal rights (for example, failing to file a Tax Court petition after a Notice of Deficiency).

If you miss a deadline: act immediately. Call the IRS phone number on the notice, assemble documentation, and request abatement if appropriate. In many cases—particularly for first-time issues or clear mistakes—the IRS will consider penalty relief or accept corrected information if you respond promptly. For penalty abatement, review First Time Penalty Abatement criteria or submit a reasonable cause statement (IRS). If collection actions have begun, consider requesting a Collection Due Process hearing (if still timely) or contacting Appeals. See FinHelp’s practical guide to claims and rebuttals for drafting effective responses.

Real-world examples (anonymized)

  • Client A received a CP2000 showing unreported 1099 income and had 30 days. We gathered 1099s and bank records and responded within three weeks, showing the apparent mismatch was a reporting mismatch; no additional tax assessed.
  • Client B received a final notice of intent to levy (CP504). They missed the 30‑day window and the IRS began levy procedures. We requested a Collection Appeals review, presented an installment agreement proposal, and negotiated a hold while appeal options were evaluated. Quick action limited wage garnishment.

Practical tips to improve your timeline outcomes

  • Treat every IRS letter as time-sensitive. Mark deadlines immediately and prioritize a response.
  • Keep an organized file of tax returns, W-2s, 1099s, bank statements, and prior correspondence for at least the statutory retention period (generally three years, longer in some cases).
  • Use certified mail or the IRS fax number on the notice when sending documents; keep delivery receipts.
  • When you call the IRS, record the representative’s name and ID number and keep notes.
  • Use a qualified tax professional for audits, appeals, or collection cases. Experienced representation frequently secures better outcomes and extensions when appropriate.

Related FinHelp articles

Frequently asked practical questions (short answers)

  • Can I always get more time? No; extensions are often granted for routine correspondence and audits, but statutory deadlines (Tax Court, some CDP-related windows) are strict.
  • What if I disagree with the IRS? Respond in writing, provide supporting documentation, and request an appeal or Tax Court review when appropriate.
  • How long can the IRS assess tax? Generally three years from the date you filed (or due date if filed early/late), longer for substantial understatement (six years) or fraud (no limit). See IRS guidance on assessment statute of limitations.

Sources and further reading

Professional disclaimer: This article is educational and does not substitute for personalized tax advice. Tax rules change and outcomes depend on individual facts. For specific guidance tailored to your situation, consult a licensed tax professional or attorney.

Author note: In my 15+ years advising taxpayers, quick, documented responses and early engagement with the IRS or a tax pro are the most reliable ways to avoid escalation. A timely, well‑documented reply often resolves issues without penalties.