IRS letter help
Certified mail from the IRS
You are holding a certified letter from the IRS, or a green slip saying one is waiting for you.
On a levy notice, the IRS can take money from your bank or paycheck after 30 days.
Call now, and a licensed tax professional can ask for the hearing or a release before that date.
Which numbers matter?
30 days
On an LT11 or Letter 1058, your hearing window is 30 days, and the letter prints the last day.
Mail Form 12153 before that printed date to keep your hearing rights.
90 days
On a notice of deficiency, you have 90 days from the notice date to petition Tax Court.
File your petition or Form 5564 before day 90, because the IRS cannot extend it.
150 days
If your deficiency notice is addressed to you outside the U.S., your window is 150 days.
Check the address on the notice, then mark the right final day on your calendar.
A certified levy letter has a clock
A certified levy notice gives you 30 days from receipt, and leaving it at the post office does not stop the count.
When it closes, your bank and paycheck are open to levy, so a licensed tax professional can file for a hearing first.
Call now, pick up the green slip, and go over the letter before the count runs down.
Call 855-964-5291What happens when you call
- You call during business hours and say which letter or bill you have.
- A licensed tax professional asks for the date, the amount and the tax years on the letter.
- You hear your options for this notice and decide what to do. Nothing is filed without your yes.
A licensed tax professional answers, not the IRS. The call costs nothing, and you give up nothing by calling. IRS Code Lookup is a private tax help service.
Would you rather send your notice details?
Send the code from the top right corner and the date printed on your certified letter.
That lets a licensed tax professional match your letter to the right clock, 30 days or 90 days.
What changed recently?
Since August 28, 2025, the IRS manual tells staff not to levy on an equivalent hearing case until Appeals rules on timeliness. It also adds steps to check for wrongful levies during the IRC 6330 appeal period.
Source: IRM 5.1.9, Collection Appeal Rights (revised August 28, 2025).
Which letters come by certified mail?
| Letter | What it is | Clock |
|---|---|---|
| LT11 or Letter 1058 | Final notice of intent to levy, with hearing rights | 30 days; the last day is printed on the letter |
| CP90 | Final notice before levying federal payments | 30 days from the notice |
| CP3219A or CP3219N | Notice of deficiency, the "90-day letter" | 90 days to petition Tax Court |
The IRS can hand you a levy notice, leave it at your home, or mail it certified or registered. That is on the IRS levy page. The IRS manual says a deficiency notice must go by certified or registered mail (IRM 4.8.9).
Should I sign for it?
Yes. Signing only gets you the letter sooner. These notices count when they are mailed to your last known address, so a letter left at the post office keeps its deadline.
Ed, 74, let a green slip sit for two weeks. When he picked the letter up, he had 14 fewer days to respond.
What do I do next?
- Read the code in the top right corner and look it up on our notice list.
- Write the date on the letter on your calendar, and count the days with our deadline calculator.
- For a levy notice, decide within 30 days whether to ask for a hearing on Form 12153.
- For a deficiency notice, reply with Form 5564 or file with the Tax Court within 90 days. The IRS CP3219N page says that time cannot be extended.
What should you read next?
Questions people ask
Why am I getting a certified letter from the IRS?
Usually because the IRS plans to levy or plans to change your tax, and the law wants proof the letter was sent.
What happens if I do not sign for a certified IRS letter?
The deadline still runs from the date it was mailed. Picking it up late just leaves you less time.
Is a certified letter from the IRS always bad news?
It usually means a deadline, not a done deal. Both the hearing and the Tax Court route give you a chance to answer.
Can I get more time after a 90-day letter?
No. The IRS says it cannot extend the time to file a Tax Court petition.
Sources
- What is a levy?. Published by irs.gov.
- Internal Revenue Manual 4.8.9. Published by irs.gov.
- Understanding your CP3219N notice. Published by irs.gov.
- Collection due process (CDP) FAQs. Published by irs.gov.
- IRM 5.1.9, Collection Appeal Rights (revised August 28, 2025). Published by irs.gov.
Last checked October 2026
What to do now
- Sign for the letter or pick it up at the post office today.
- Find the code in the top right corner and look it up on the notice list.
- Write the letter date on your calendar and count the days with the deadline calculator.
- Send Form 12153 for a levy, or Form 5564 or a Tax Court petition for a deficiency.
Call now, pick up the green slip, and go over the letter before the count runs down.
A licensed tax professional answers, not the IRS. The call costs nothing, and you give up nothing by calling. IRS Code Lookup is a private tax help service.