IRS collections

Understand notices, assessment timelines, and relief options to stop enforced collection.

Key notices

• CP14 balance due; CP501/503 reminders; CP504 intent to levy.
• LT11/Letter 1058 final notice; Right to a Collection Due Process hearing.

Relief options

• Installment Agreements (IA) & partial pay plans.
• Currently Not Collectible (CNC) status; hardship documentation.
• Penalty abatement: first-time & reasonable cause.