Collection notice stream

If you receive any of the notices above and need assistance, please contact us before the deadline stated on the notice. Ignoring the deadlines often results in additional penalties and interest.

• The IRS suspended some collection notices in Feb. 2022, including CP-501, CP-503, and CP-504. See IR-2022-31.
• Effect of suspension:

1. Automated CDP notices under IRC §§ 6320 and 6330 not issued;
2. Penalty and interest continued to accrue;
3. Refund offsets continued;
4. Case-specific enforcement continued.

Jan. 4, 2024 - Beginning this month, the IRS is gradually resuming sending out reminder collection notices and letters that were paused during the pandemic. You may receive one if:

• You have individual tax debt before tax year 2022.
• Your business, tax exempt organization, trust or estate has tax debt before tax year 2023.

To help you as the normal collection processes resume, the IRS will issue a special reminder letter, LT38, Reminder, Notice Resumption, to alert you of your tax liability. This letter will explain how to contact the IRS and make arrangements to resolve your tax bill.