- What it means
- Second notice that you still owe. The IRS has not heard from you.
- Respond within
- 10 days from the date on the notice
- What to send
- Pay, arrange a plan, or respond in writing.
- When to get help
- The next notice is CP504, which can lead to a levy on your state refund.
What the letter says
A second reminder. The tone sharpens and the response window shortens to about ten days.
What to do
If you have been ignoring the balance because you cannot pay, this is the moment to request a payment plan. An installment agreement stops the notice series. If you dispute the balance, write now; after CP504 the IRS can levy your state refund without further warning.
What to gather
- All notices in the series
- Payment records
- A monthly budget if you will propose a plan
Write back
The Payment plan request cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.