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Got a letter from the IRS or FTB?
Don't ignore it. Many notices carry deadlines that affect your rights. Here's a general guide to common letters. Always read your own notice carefully.
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Common IRS notices
CP59 and similar
The IRS has no record of a return for a year and asks you to file or explain why you don't need to.
CP14 / CP501 / CP503
Balance-due reminders. Interest and penalties continue to accrue.
CP2000
Proposed changes because reported income doesn't match your return. You can agree or respond with documentation.
CP3219A (Notice of Deficiency)
Often follows a substitute for return. You generally have 90 days to petition the U.S. Tax Court.
CP504
Notice of intent to levy certain assets, such as state tax refunds.
LT11 / Letter 1058
Final notice of intent to levy and your right to a Collection Due Process hearing, generally within 30 days.
California Franchise Tax Board (FTB)
The FTB sends its own notices, such as a Request for Tax Return or Demand for Tax Return when it believes you were required to file. If you don't respond, the FTB may issue a Notice of Proposed Assessment based on its estimate of your income, and may add a demand penalty. FTB collection can include Earnings Withholding Orders (wage garnishment) and bank levies.
Verify any notice independently. The IRS generally first contacts you by mail and does not demand immediate payment by gift card or wire. You can check your account at irs.gov.
Common questions
What if I missed a deadline on a notice?
You may still have options, though some rights (such as Tax Court petition deadlines) are strict. Contact the IRS or a tax professional promptly.
Are you a tax firm?
No. File Back Taxes is a free referral service. We pass your request to an independent tax resolution firm or tax professional, who decides whether and how they can help.
Is it too late to file old returns?
Generally, no. You can file a past-due return at any time, and filing is usually the first step toward resolving the problem. Refunds, however, are generally only available if you file within three years of the original due date.
How many years do I need to file?
It depends on your situation. The IRS generally focuses on the last six years for filing compliance, but it can ask for more. A tax professional can review your IRS transcripts and advise you.