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  • Correspondence
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Notice CP501

Taxpayer receives a notice or letter from the IRS and either chooses to respond to the notice or letter by paying their tax balance in full and/or filing missing tax returns; or pursuing a payment option; or the taxpayer chooses not to respond.

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  • Appeals
  • Roadmap Stations

Appeals Agrees with Taxpayer

This is the form you submit if you would like to withdraw your request for a Collection Due Process (CDP) or Equivalent Hearing (EH).
(Note: This letter appears in multiple locations within the Taxpayer Roadmap.)

  • Appeals
  • Correspondence
  • Roadmap Stations

Form 12256

This is the form you submit if you would like to withdraw your request for a Collection Due Process (CDP) or Equivalent Hearing (EH).

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  • Roadmap Stations
  • Tax Return Processing

IRS Issues Math Error Notice – Balance Due

The Internal Revenue Service (IRS) corrected one or more mistakes on your tax return due to a miscalculation.

  • Correspondence
  • Exam
  • Roadmap Stations

Letter 915

Letters 525, General 30-Day Letter, and 915, Examination Report Transmittal, are 30-day letters you receive when the audit of your tax return results in proposed adjustments.

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  • Correspondence
  • Exam
  • Roadmap Stations

Letter 525

Letters 525, General 30-Day Letter, and 915, Examination Report Transmittal, are 30-day letters you receive when the audit of your tax return results in proposed adjustments.

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  • Exam
  • Roadmap Stations

Letter 525 Audit Report/Letter Giving Taxpayer 30 Days to Respond

Letters 525, General 30-Day Letter, and 915, Examination Report Transmittal, are 30-day letters you receive when the audit of your tax return results in proposed adjustments.

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  • Correspondence
  • Exam
  • Roadmap Stations

Letter 3573

This letter confirms the date, time, and place of your examination (also referred to as an audit) appointment. It explains the purpose of the examination appointment and what you must do if you want to have someone represent you at the appointment or during the examination.

  • Exam
  • Roadmap Stations

Appointment Confirmation Office Exam / Field Exam

This letter confirms the date, time, and place of your examination (also referred to as an audit) appointment. It explains the purpose of the examination appointment and what you must do if you want to have someone represent you at the appointment or during the examination.

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  • Appeals
  • Correspondence
  • Roadmap Stations

Form 12253

The IRS corrected one or more mistakes on your tax return.

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  • Collection
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Form 12153 Taxpayer Requests CDP Equivalent Hearing or CAP

The form 12153 is used to request a Collection Due Process (CDP) hearing within 30 days of receiving the notice, or an Equivalent Hearing within 1 year of the notice.

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Currently Not Collectible (CNC)

You have a balance due on your tax account, which you agree that you owe the IRS, but you cannot pay the balance owing due to your current financial situation. If the IRS agrees that you cannot pay both your taxes and your reasonable living expenses, the IRS may place your tax account in currently not collectible (CNC) status.

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Return of Levy Proceeds or Seized Property

You received correspondence from the IRS requesting payment for the tax balance owing and the debt remains unpaid.

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Levy Release

You received correspondence from the IRS requesting payment for the tax balance owing and the debt remains unpaid.

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Wrongful Levy

Taxpayer receives a notice or letter from the IRS and either chooses to respond to the notice or letter by paying their tax balance in full and/or filing missing tax returns; or pursuing a payment option; or the taxpayer chooses not to respond.

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Levy Relief

You received correspondence from the IRS requesting payment for the tax balance owing and the debt remains unpaid.

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Lien Release

The IRS will “release” the lien once you have paid the debt in full — either in a lump sum or over time, or once the IRS is no longer legally able to collect the debt.

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Lien Subordination

A “subordination” does not remove the lien but allows other creditors to move ahead of the IRS, which may make it easier to get a loan or mortgage.

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Lien Discharge

A “discharge” removes the NFTL from a specific property; however, the lien remains attached to all other property and future rights to property.

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  • Collection
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Applying for Withdrawal of Notice of Federal Tax Lien

A “withdrawal” removes the public NFTL and assures that the IRS is not competing with other creditors for your property; however, you are still liable for the amount due and the statutory lien remains valid for the amount of assessment.

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