IRS notices come with clocks. Some are gentle ("reply by the date shown"), and some are hard legal deadlines that cannot be extended once they pass. This page collects the deadlines the IRS publishes for the notices we cover, so you can see at a glance how much time a particular letter gives you.
Deadlines by notice
| Notice or letter | Window the IRS publishes | What it protects |
|---|---|---|
| CP2000 | Reply within 30 days of the notice date (60 days if you live outside the United States), or by the date on the notice | Your chance to dispute proposed changes before a notice of deficiency |
| CP3219A and other notices of deficiency | 90 days from the notice date (150 days if addressed outside the United States) | Your right to petition U.S. Tax Court without paying first |
| CP11, CP12 | Contact the IRS by the date on the notice | Formal rights to have changes reversed and to appeal to Tax Court |
| CP161 | Contact the IRS within 10 days of the notice date if you think there is an error | Fast correction of a business balance |
| CP14, CP501, CP503 | Pay or contact the IRS by the due date on the notice | Stops further interest and penalty growth |
| CP90 / CP297, LT11 / Letter 1058 | 30 days from the notice date to request a CDP hearing | A hearing with the IRS Independent Office of Appeals and Tax Court review |
| Letter 3172 | 30 days, starting after a five-business-day period that follows the lien filing; the letter shows the date | A CDP hearing about a filed lien |
| CP523 | Act within 30 days of the notice date | Keeping an installment agreement alive |
| Letter 525 | 30 days from the letter date to file a protest | Appeals review of audit changes |
| Letter 692 | 15 days from the letter date, as listed by IRS Appeals | Appeals review of proposed adjustments |
| Letter 1153 | 60 days (75 if addressed outside the United States) | Appeal of a proposed trust fund recovery penalty |
| CP566 | 45 days from the notice date | Keeping an ITIN application alive |
Why some deadlines are firm
The Tax Court and CDP deadlines come from the tax law, not IRS policy. The IRS publication on appeal rights says the law sets the time to petition the Tax Court, and neither the IRS nor the court can change it, even if you keep talking with examiners or Appeals. Publication 1660 says that phoning the IRS about a levy notice does not extend the 30-day period to request a CDP hearing.
A CP2000 or an audit letter may have some flexibility. If you need more time, ask before the date passes. An extension is not guaranteed.
What happens if you miss a date
- CP2000: the IRS can move on to a notice of deficiency, then assess the tax and bill you.
- Notice of deficiency: if no petition is filed in time, the IRS assesses the amount and sends a bill. Tax Court generally cannot hear a late petition.
- Levy and lien notices: you may lose the right to a timely CDP hearing and to Tax Court review, though a later "equivalent hearing" may be available for up to one year without court review.
- Audit letters: the questioned items may be disallowed and an examination report issued.
Dates the IRS does not give
Several notices, including CP504, CP5071, CP05A and CP75, carry no day-count on the IRS's own explanation page. They point to a date on the notice or, for CP504, ask for immediate action. Follow the date on your notice, and if there is none, ask a professional before waiting.
How we can help
If a deadline is close, send us the notice immediately. We can calendar the date, request an extension where one is possible, assemble the documents, and prepare a protest or hearing request. With a signed Form 2848, we can also contact the IRS for you. See our IRS representation services or contact us.
Frequently asked questions
Does the 30 days run from the date on the letter or the date I received it?
For CDP hearings on a levy notice, the IRS counts from the date of the notice. Publication 1660 says the request must be postmarked on or before the 30th day after that date. Do not wait for the mail to settle before acting.
Can I get more time to respond to a CP2000?
You can ask. The IRS says to send an extension request with your reply, or to call the number on your notice. Ask before the response date, not after.
What if I missed my deadline?
Contact a professional quickly. Depending on the notice, you may still have options, such as sending documents late (the IRS says it will still consider them on correction notices), requesting an equivalent hearing, or asking for audit reconsideration.
Official sources
- IRS: Letters and notices offering an appeal opportunity
- IRS: Publication 1660, Collection Appeal Rights
- IRS: Publication 5, Your Appeal Rights and How to Prepare a Protest
- IRS: Topic no. 652, Notice CP2000
This page is a plain-language summary. The official source controls if there is any difference.
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.