Resources for dealing with the IRS
Where to verify a credential, what people commonly get wrong, and the terms worth knowing before you respond to anything.
- IRS — Understanding Your Notice or Letter — Federal guidance directly from the IRS for looking up what a specific notice number means.
- IRS — Choosing a Tax Professional — Federal guidance on picking and vetting a paid tax preparer or representative.
- IRS — Directory of Federal Tax Return Preparers — Search for credentialed preparers, including CPAs, EAs, and attorneys, by location.
- Taxpayer Advocate Service — Low Income Taxpayer Clinics — Find a free or low-cost Low Income Taxpayer Clinic near you if you may qualify by income.
- IRS — Offer in Compromise — The official program page, including eligibility factors and the pre-qualifier tool.
Rules, thresholds and providers described here are those of the United States.
Dates that matter with an IRS notice
Timing changes how many options you actually have when a notice arrives.
| When | What happens |
|---|---|
| Within 30 days of a notice | The typical response window for most IRS notices, including CP2000 and most collection letters — respond before this closes. |
| April 15 (or the next business day) | The standard federal filing deadline for individual returns each year, and the date from which failure-to-file penalties on a current-year return are measured. |
| Within roughly 3 years of the original due date | The general window to claim a refund for a return you haven't filed yet — after this, a refund is typically forfeited. |
| Within 30 days of a Final Notice of Intent to Levy | The window to request a Collection Due Process hearing before a wage or bank levy can proceed. |
Always confirm current dates with the official source — they move.
Checklists you can work through
Before you respond to a notice
- Read the full notice, including the specific notice number
- Note the exact response deadline
- Confirm the tax year and issue it references
- Gather the return and documents for that year
- Decide whether you agree, partially agree, or disagree
- Keep a copy of everything you send
Before you hire a tax professional
- Name your specific problem precisely
- Match it to a CPA, EA, or tax attorney as appropriate
- Verify their license or credential directly
- Get the fee structure in writing
- Ask about their experience with cases like yours
- Ask what happens if the case turns out more complex
Common mistakes people make with an IRS problem
Ignoring the notice and hoping it resolves itself
Respond by the stated deadline, even if your response is simply a request for more time or a payment plan.
Paying a large upfront fee without verifying credentials
Confirm the CPA license, EA status, or bar admission directly before any significant payment.
Not checking for free help first
Look into your eligibility for a Low Income Taxpayer Clinic before hiring a paid resolution service.
Not filing because you can't pay
File the return regardless, then address payment separately through an installment agreement.
Assuming any notice means an audit
Read the specific notice number and type before assuming the worst — most are routine and automated.
Assuming an Offer in Compromise is the default fix
Get an honest, numbers-based read on whether you'd likely qualify before applying or paying for the application.
Glossary
The words that get used as if everyone already knows them.
CP2000
An automated IRS notice proposing a tax adjustment based on a mismatch between your return and third-party income reports.
Enrolled Agent (EA)
A tax professional licensed directly by the IRS, with unlimited rights to represent taxpayers before the agency.
Installment agreement
A formal arrangement to pay a tax debt over time in scheduled monthly payments instead of all at once.
Offer in Compromise (OIC)
An IRS program allowing certain taxpayers to settle a tax debt for less than the full amount, based on a formula evaluating income, expenses, and asset equity.
Substitute for return
A return the IRS prepares on your behalf using only third-party income data, generally with no deductions or credits applied.
Federal tax lien
The government's legal claim against your property when a tax debt goes unpaid; it doesn't seize property but can complicate selling or refinancing.
Levy
The actual legal seizure of property or funds — such as wages or a bank account balance — to satisfy a tax debt.
Wage garnishment
A type of levy where your employer is required to withhold part of your paycheck and send it to the IRS.
Collection Due Process hearing
A hearing you can request within a set window after a levy notice, to dispute the debt or propose an alternative before the levy proceeds.
Currently not collectible
A temporary status the IRS can assign when collecting from you would cause genuine financial hardship, pausing collection without erasing the debt.
Low Income Taxpayer Clinic (LITC)
An independent organization providing free or low-cost representation to qualifying taxpayers dealing with the IRS.
PTIN
Preparer Tax Identification Number — the number the IRS requires any paid tax return preparer to have and use.