Glossary

IRS CP3219B Notice alerts taxpayers of a tax deficiency and provides instructions for petitioning the Tax Court to dispute the assessment.

IRS CP3219N Notice notifies taxpayers of additional taxes owed based on proposed adjustments and offers the right to challenge the deficiency in tax court.

IRS CP32A notifies taxpayers that their refund check was returned due to an undeliverable address and provides steps to correct the issue.

IRS CP39 notifies taxpayers that their current-year refund has been applied to a prior year’s unpaid tax debt.

IRS CP39 Notice notifies taxpayers that their refund has been applied to a prior year’s unpaid tax debt instead of being issued as a refund.

The IRS CP39 Notice informs taxpayers that their refund has been applied to a previous year’s tax debt instead of being issued as a refund.

The CP40 notice informs taxpayers of the outcome of their request for a payment plan, including any details regarding approval or denial.

IRS CP44 Notice notifies taxpayers that their refund is on hold due to unpaid taxes and outlines steps to resolve the debt and release the refund.

The IRS CP44 Notice informs taxpayers that their refund is being withheld pending an IRS review of their tax account or return.

The CP48 notice alerts taxpayers to potential discrepancies in their tax return, prompting them to review their filings.

IRS CP49 is sent when the IRS applies a taxpayer’s refund to a prior year’s unpaid tax debt.

The IRS CP49 Notice informs taxpayers that their refund or overpayment has been used to pay off a previous year’s tax debt.

The IRS CP49 Notice notifies taxpayers that their refund has been applied to federal debts other than taxes, such as student loans or federal benefit overpayments.

IRS CP503D Notice requires immediate payment of unpaid business taxes, warning of enforcement actions for non-payment.

IRS CP503F Notice is an urgent reminder for taxpayers with unpaid tax debt, providing last-minute options to settle or arrange payment.

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

IRS CP504A warns taxpayers that the IRS intends to levy their state tax refund to collect unpaid federal tax debt.

The CP504B notice warns taxpayers that the IRS intends to levy their federal payments, such as Social Security or government benefits, to satisfy unpaid taxes.

IRS CP504B Notice warns taxpayers of a pending levy on their state tax refund to satisfy unpaid federal tax debt, providing last-minute options to prevent the levy.

IRS CP504C Notice warns taxpayers that the IRS will begin levying a portion of their Social Security benefits unless they resolve their unpaid tax debt.