Collection notice stream

Collection Notice Progression

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.

Notices suspended

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

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

Notices Suspended

"An Overloaded IRS Stops Certain Automated Notices, But

Taxpayers Still Need to File Federal Tax Returns and Pay

Outstanding Taxes (Mar. 2, 2022)."

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