Glossary

CP91 Notice

The CP91 notice is issued by the IRS to notify taxpayers that a federal payment levy is being placed on their account due to unpaid taxes. This notice serves as a warning that the IRS intends to collect the debt through levies on federal payments, including Social Security benefits and other government payments.

Key points about CP91:

The notice specifies the amount owed and indicates that the levy will take effect unless the taxpayer resolves the debt.
Taxpayers can avoid the levy by paying the balance in full, establishing an Installment Agreement, or requesting a Collection Due Process (CDP) hearing.
The notice includes important deadlines and contact information for resolving the issue.

Taxpayers receiving CP91 should take immediate action to prevent the levy from being enforced.

Recommendation

Letter 2802C: Request for Taxpayer’s Signature on Return

IRS Letter 2802C notifies taxpayers that their return lacks a required signature and provides instructions to sign and resubmit.

Self-Employment Tax

Self-employment tax is a Social Security and Medicare tax that individuals must pay when they work for themselves.

CP504 Notice – Notice of Intent to Levy

IRS CP504 is a Notice of Intent to Levy, meaning the IRS plans to seize your assets if your unpaid taxes are not resolved.

CP91 Notice

The CP91 notice warns taxpayers of a federal payment levy being placed on their account due to unpaid taxes, prompting immediate action.

Abatement

IRS Penalty Abatement reduces or eliminates penalties imposed for late filing or late payment, provided the taxpayer shows reasonable cause.

CP27 Notice: Earned Income Credit Eligibility

The IRS CP27 Notice notifies taxpayers of potential eligibility for the Earned Income Credit and provides instructions on how to claim it.

Letter 3489: Offer in Compromise Reconsideration Request

IRS Letter 3489 notifies taxpayers that their request for reconsideration of a denied offer in compromise is under review, and outlines the process moving forward.

Child and Dependent Care Credit

The Child and Dependent Care Credit allows taxpayers to claim a credit for a portion of childcare expenses for children under 13 or dependents who cannot care for themselves.

CP30 Notice: Penalty for Underpayment of Estimated Tax

The IRS CP30 Notice notifies taxpayers that they owe a penalty due to underpayment of estimated taxes, along with instructions for payment.

CP25 Notice: Refund Adjustment Due to Estimated Tax Payments

The IRS CP25 Notice informs taxpayers that their refund has been adjusted due to incorrect estimated tax payments.