IRS help: notices, penalties, audits and tax debt

An IRS letter can make your stomach drop. Many can be resolved with a clear response and the right paperwork. This page is a starting point for anyone dealing with an IRS notice, a penalty, an audit or a tax balance. It explains what to do first, how to tell whether the letter is real, and where to find detailed help on this site.

What to do first when a letter arrives

1. Read it slowly. Find the notice or letter number, the tax year, the amount, and what the IRS wants you to do. These are usually near the top. Our guide to reading an IRS notice shows where each piece sits.
2. Write down the deadline. Look for a response date and put it on a calendar with a reminder a week earlier. Some deadlines are short and fixed: a final notice of intent to levy gives you 30 days to ask for a hearing, and a notice of deficiency gives you 90 days to petition the U.S. Tax Court. See IRS notice response deadlines.
3. Do not ignore it. Unanswered letters tend to escalate. The IRS says that if you miss the due date in an audit, it will complete the audit and send a report with proposed changes, and unpaid balances can lead to liens and levies. Responding late is usually better than not responding.
4. Do not pay an unverified demand. Confirm the notice is genuine and the amount is right before sending money. If the amount looks wrong, the IRS says to write to the office that sent the notice within the time given, include copies of supporting records, and ask for a correction.
5. Keep copies. Keep the envelope, the notice, and everything you send. Use a mail method that confirms delivery.

Check that it is really the IRS

The IRS usually makes first contact by mail. It does not send direct messages on social media, and it does not initiate contact by unsolicited email or text. Warning signs of a scam include a message that is unexpected, rushes or threatens you, asks for personal or financial information, demands payment now, asks for gift cards, or offers an unexplained refund.

To verify a letter, sign in to your IRS online account to see digital copies of your notices, or use the notice search tool on irs.gov. Do not rely on a phone number, link or QR code in a message you did not expect, and do not rely on caller ID. Our guide to whether an IRS letter is real goes through the checks, and you can report fake IRS emails and texts through the IRS page for fake messages. If you think your identity was used to file a return, see identity theft and the IRS.

Find your notice

The IRS notices library explains individual notices and letters in plain English: what they mean, what the IRS wants and what to do next. If you know the number printed on your notice, go to notices by number.

Find your penalty

Penalties are often the part of an IRS bill that surprises people. The IRS penalties library covers late filing, late payment, accuracy-related, payroll, foreign reporting and information return penalties, with an overview in penalty types at a glance. Many penalties can be reduced or removed if you qualify for first-time abatement or can show reasonable cause. See reasonable cause penalty relief. Interest, by contrast, is set by law and is generally not reduced unless the underlying tax or penalty is reduced.

Audits, appeals and collection

Our IRS representation section covers what happens after the first letter:

• Audits. Audit representation, types of audits, responding to an audit letter, IRS Appeals and time limits.
• Collection. Installment agreements, offers in compromise, hardship status, liens and levies and collection due process hearings.
• Relief and records. Innocent spouse relief, the Taxpayer Advocate Service, unfiled returns and tax transcripts.
• Authorizations and state matters. Form 2848 and state tax notices.

If you cannot pay in full

File your return even if you cannot pay. Paying anything, even a partial amount, limits penalties and interest. As of 2026, the IRS offers a short-term plan of up to 180 days with no setup fee for qualifying individuals, long-term monthly installment agreements with setup fees that vary by method, an offer in compromise for qualifying cases, and a hardship status that pauses collection but does not stop interest. Our tax debt relief options page compares them.

When to call a professional

You can handle many simple notices yourself, such as a balance you agree with or a request for a missing form. Consider getting help when:

• the letter is about an audit, or the amount in question is large;
• you received a final notice of intent to levy, a lien notice or a notice of deficiency;
• several years of returns are missing;
• the notice involves payroll taxes, a business, foreign accounts or a joint-return problem;
• you disagree with the IRS and are not sure how to say so; or
• the deadline is close and you cannot tell what it requires.

If cost is a concern, the Taxpayer Advocate Service and Low Income Taxpayer Clinics may be able to help. The Taxpayer Bill of Rights, published by the IRS, includes the right to retain representation.

How we can help

We can read your notice with you, confirm it is genuine, identify the deadline, gather records, prepare a response and, with a signed power of attorney, deal with the IRS for you. We also help with late returns, payment arrangements and penalty relief requests. We cannot promise a particular result, and this page is general information rather than advice for your situation.

Learn more about our IRS and state tax representation or contact us if you have a letter in hand.

Frequently asked questions

General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.