IRS Certified Letter: Your Deadline Is Running, and a Tax Pro Can Act Today
An IRS certified letter warns of a levy or a tax change, and taxpayers in your state get 30 or 90 days to answer.
Call now, and a licensed tax pro goes through your letter for free and starts fixing it today.
We answer around the clock, go through your certified letter for free, and start your help on this call.
An LT11 or Letter 1058 gives you 30 days to request a hearing on Form 12153, and the last day is printed.
A notice of deficiency gives you 90 days to petition Tax Court, and the IRS cannot extend that time.
If your deficiency notice is addressed outside the U.S., you get 150 days, so check the address before counting.
Get your certified letter handled today
Your certified letter has a 30 or 90 day clock, and missing it can cost you your hearing or your day in Tax Court.
A licensed tax pro for taxpayers in your state goes through your letter for free and starts your answer today.
Call now, day or night, and get help started on this call.
We answer around the clock, go through your certified letter for free, and start your help on this call.
Send us your letter details
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, per its IRS levy page. A deficiency notice must go by certified or registered mail, according to IRM 4.8.9.
If your letter is on this list, its clock has already started.
Should I sign for it?
Yes, sign for it, because signing only gets the letter into your hands sooner. These notices count once they are mailed to your last known address.
A letter left sitting at the post office keeps its deadline. Every day it waits there is a day you lose.
What do I do next?
- Call us, and a licensed tax pro reads your letter with you and starts on your answer today.
- Find the code in the top right corner and look it up in our notice code list.
- Write the letter date on your calendar and count your days with our deadline calculator.
- For a levy notice, your tax pro can prepare Form 12153 to request a hearing within 30 days.
- For a deficiency notice, your tax pro can prepare Form 5564 or a Tax Court petition within 90 days. The IRS CP3219N page says that time cannot be extended.
What changed for levy appeals?
Since August 28, 2025, IRM 5.1.9 tells staff not to levy on an equivalent hearing case until Appeals rules on timeliness.
The same change adds steps to check for wrongful levies during the IRC 6330 appeal period. Your tax pro checks which of these protections fit your case on the call.
What to read next
Questions people ask
Why am I getting a certified letter from the IRS?
Usually the IRS plans to levy or plans to change your tax. The law wants proof that the letter was sent to you.
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 only leaves you less time to answer.
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. Treat the 90 days as firm and act early.
Where this comes from
What to do now
- Call us now, and a licensed tax pro goes through your certified letter for free.
- Sign for the letter or pick it up at the post office today.
- Find the code in the top right corner and count your days from the letter date.
- Let your tax pro prepare Form 12153, Form 5564 or a Tax Court petition before the deadline.
We answer around the clock, go through your certified letter for free, and start your help on this call.
Confirmed 27 Sep 2026