Timeline for Responding to Most Common IRS Notices

How to read the timeline on an IRS notice

When you receive an IRS notice, the document itself is the authoritative source for the deadline. The notice heading and the first page almost always state: the reason for the contact, what the IRS proposes or requests, and the deadline for responding. Common timelines you will see are 21, 30, or 60 days. Some collection notices will provide 30 days to request an appeals conference; others require immediate payment to avoid interest and continued collection activity.

Always note the date printed on the notice, not the mail-delivery date. If the notice includes a response-by date, calendar that date and plan to respond earlier to allow for mail or processing delays. For many automated notices there are online options and instructions at the IRS site (see IRS Notices page) (IRS, 2025).

Common notice types and typical response windows

Below are ordinary, frequently seen notices and the usual timelines. These are typical and should be verified on your individual notice.

• CP2000 (Proposed Changes to Income): Usually 30 days to respond with agreement, explanation, or documentation. If you disagree, you can explain the difference and supply evidence. See the IRS CP2000 guidance for details (IRS CP2000, 2025).
• CP14 (Notice of Balance Due): This letter informs you of a balance due. The notice will show a payment due date; interest and penalties accrue from the original tax due date. Act immediately to avoid extra charges.
• CP90 / CP297 (Final Notice — Intent to Levy): These are serious collection notices. IRS generally allows 30 days from the notice date to contact the agency to resolve the issue or arrange a collection alternative. You can request a Collection Due Process hearing within that period.
• CP03 (Adjustment to Refund): Often gives up to 60 days to respond if you disagree with an adjustment to your refund.
• Identity-verification notices (e.g., Letter 5071C): Follow the instructions quickly—these often require online verification or a phone appointment and timelines can be short.

These timelines are representative. Verify the exact date printed on your notice and follow its instructions. Official IRS notices and explanations can be found on the IRS website: https://www.irs.gov/help/irs-notices (IRS, 2025).

Step-by-step response checklist (practical actions)

1. Read the notice fully and note the response deadline. The top of page one usually lists the response date.
2. Identify the notice code (e.g., CP2000, CP14, CP90). That code tells you the type of action the IRS expects.
3. Verify whether the IRS proposes a change (and amount) or requests documentation.
4. Gather supporting records (W-2s, 1099s, receipts, corrected returns). Keep copies for your files.
5. Decide your response: agree, partially agree, or disagree and prepare an explanation.
6. Submit your response per the notice instructions (return envelope, fax, or secure e-file instructions). Consider sending paper responses by certified mail and keeping proof of delivery for your records.
7. If you owe, evaluate payment options: pay in full, request a short-term extension, request an installment agreement, or apply for an Offer in Compromise when eligible.
8. If you need more time or have extenuating circumstances, call the IRS number on the notice immediately and document the call.

Timelines when collections are involved

Collection notices (notice codes that include “final notice” language) require special attention. For example, a final notice of intent to levy gives you a limited period—commonly 30 days—to request a hearing before the IRS uses enforced collection actions such as bank levy or wage garnishment. If you receive a collection notice, contact the IRS or a tax professional immediately to discuss alternatives such as an installment agreement or an offer in compromise. For technical collection rules and taxpayer rights, see the IRS collection information and Tax Topic 653 (IRS, 2025).

What to do if you can’t meet the deadline

• Contact the IRS using the phone number on the notice and explain the situation. In some cases, the IRS can provide short extensions or adjust processing timelines based on hardship or reasonable cause.
• If you’re in the process of gathering critical records (for example, awaiting a corrected 1099), call and ask whether the IRS will accept an interim response stating the expected date you will provide documentation.
• If you need legal protection from collection while you gather documentation, consider requesting an Appeals conference or, in limited cases, seeking relief under the Collection Due Process rules.

These options are not guaranteed; action early is always better than waiting.

Evidence and documentation: what convinces the IRS?

The IRS accepts primary documentation that substantiates income, deductions, or credits. Useful documents include original W-2s, corrected 1099s, canceled checks, bank statements, payroll records, and contracts. If a third-party source (an employer or payer) reported an amount incorrectly, request a corrected information return (for instance, a corrected 1099) and include correspondence showing your efforts to obtain accurate reporting.

When you submit documents, attach a clear, concise cover letter that states: (1) your name and taxpayer identification number, (2) the notice code and tax year, (3) a brief explanation of your position, and (4) a list of the enclosed documents.

Common mistakes that add time and cost

• Waiting to read the notice. Even short delays can trigger additional interest and collection steps.
• Sending incomplete documentation. A partial response often generates follow-up notices and longer resolution times.
• Failing to document communications. Keep records of calls, names, dates, and reference numbers.
• Believing that silence will make the issue disappear. Unanswered notices may lead to automated assessments, liens, or levies.

When to hire a tax professional

Hire a CPA, enrolled agent, or tax attorney when: the amount at stake is large, the notice involves collection actions (levy, lien), identity-theft questions, or audit-level disputes. In my practice I’ve resolved many CP2000 issues simply by assembling the correct payor statements and sending a timely explanation—often avoiding penalties. For collection or identity matters, professional representation can preserve appeal rights and reduce collection pressure.

If you’d like practical next steps, read our article on Decoding IRS Notices: How to Read and Respond for a template response and common examples. For prioritizing multiple letters, see Prioritizing IRS Notices: A Quick Action Plan. For CP2000-specific guidance, refer to Decoding IRS CP2000 Notices: What They Mean and How to Respond.

Final tips to reduce future notices

• File accurate returns and reconcile third-party forms before filing.
• Keep organized digital or paper records by year.
• Use secure mail or e-file where possible to reduce processing mismatches.
• Respond proactively to taxpayer correspondence and consider professional review if you receive repeated notices.

Sources and further reading

• IRS — Notices: https://www.irs.gov/help/irs-notices (accessed 2025)
• IRS — Understanding your CP2000 Notice: https://www.irs.gov/individuals/understanding-your-cp2000-notice (accessed 2025)
• IRS — Tax Topics: Notices and Bills (Tax Topic 653): https://www.irs.gov/taxtopics/tc653 (accessed 2025)

Professional disclaimer: This content is educational and general in nature. It does not substitute for personalized tax advice. If you have an unresolved IRS notice, contact a qualified tax professional or the IRS directly to discuss your specific circumstances.