IRS Certified Mail Doesn’t Always Mean Bad News: What You Need to Know

So you’re looking at a piece of certified mail from the IRS — or maybe you’re see the envelope via USPS Informed Delivery — and are concerned about what this means.

If so, you’re not alone.

The IRS sends millions of mail pieces every year to the tune of over $160,000,000 in postage according to the Internal Revenue Manual.

While the majority of these notices and letters are sent via non-certified mail, the IRS sends certain pieces — typically the most important ones — via certified mail.

So if you’ve recently received a certified letter from the IRS, be sure to pay attention — there is likely some important information in that piece of mail as well as an important legal deadline you need to be aware of.

We will discuss all of these things in this article, including examples of notices that the IRS sends via certified mail, but first — what is certified mail and why does the IRS even send some things via certified mail in the first place?

What Is Certified Mail?

According to the IRS’s own Internal Revenue Manual (IRM) Section 1.22.2.2.6(1)(a), certified mail is an “extra service” that the IRS can pay for that “provides a record of mailing to the sender and a record of delivery at the Post Office of delivery for two years.”

The IRM notes that “certified mail does not travel any faster than first-class mail and does not receive any extra security protection.”

Note that certified mail is different than a mere certificate of mailing in that a certificate of mailing only provides evidence that mail has been presented to the United States Postal Service for delivery but does not provide a record of delivery.

Certified mail, on the other hand, provides a record of delivery.

Generally, the IRS will only send something via certified mail if it is required by the tax code [see IRM Section 1.22.2.2.6(1)(b)].

Why Does the IRS Send Certified Mail?

Why does the IRS send letters via certified mail in the first place?

Most of the time, it’s because they are required to by the tax code.

For example, Internal Revenue Code § 6331(d) requires that the IRS give a taxpayer at least 30 days notice before levying them — i.e., before taking their stuff — and that the IRS either:

• give this notice to the taxpayer in person,
• leave this notice at the taxpayer’s house or usual place of business, or
• send this notice by certified or registered mail to the taxpayer’s last-known address.

(By the way, a common notice that the IRS uses for these purposes is the CP504 Notice).

I am going to go over the most common notices that you might receive from the IRS via certified mail and for each of them tell you exactly what you should do if you receive that notice.

As with all IRS mail, it will go to your last-known address; this is generally the address that you used on your last-filed tax return with the IRS unless you’ve filed a Form 8822 (Change of Address) with the IRS.

Why Would the IRS Send Me a Certified Letter?

If the IRS sent you a certified letter, it generally means one of three things:

1. You owe the IRS money.
2. The IRS is auditing or otherwise questioning your tax return.
3. You didn’t file at all, and the IRS is in the final stages of making its own determination and assessment against you for the year.

7 Types of IRS Certified Mail

Now that you know why the IRS may send you a certified letter, here are some specific types of certified mail you may receive from the IRS.

Most of these pertain to liability issues, such as a tax audit notice, or to collections issues, such as a notice of intent to levy.

1. A Notice of Deficiency

A notice of deficiency is a notice from the IRS that it has officially determined that you owe the IRS additional tax.

2. A Notice of Intent to Levy

A notice of intent to levy is a notice warning you that if you do not remedy your outstanding tax balance with the IRS, the IRS intends to levy — that is, seize — your assets until your tax liability is satisfied.

3. A Notice Because You Didn’t Respond to Your Audit Letter

Before the audit of a taxpayer’s return gets underway, IRS tax compliance officers (TCOs) are required to send the taxpayer an “initial contact letter,” Such as Letter 2202.

If this letter goes unresponded to, the TCO will send it again — or an alternative, Letter 2295 — to you via certified mail.

4. A Notice Informing You of the IRS’s Determination Regarding Employment Taxes

If there arose a conflict regarding, say, whether one or more of your workers should be classified as employees or as independent contractors, and the dispute went to the IRS for resolution, the certified mail in your mailbox may be the IRS’s Letter 3523 to inform you of its determination regarding this issue.

5. A Notice of Administrative Proceedings For a Partnership Audit

If you are the tax matters partner of a partnership, you may be the recipient of the IRS’s notice of administrative proceedings (NAP) for the partnership — essentially, an audit of the partnership at the partnership level (rather than at the individual partner level).

6. Notice of Final Demand for Levy Compliance

If the IRS has previously instructed you to surrender property in satisfaction of a levy, and you have refused to do so, the IRS may send you Form 668-C, Final Demand for Payment, via certified mail.

7. Notice of Summons to Third-Party Recordkeeper

Although the IRS typically issues summons in person, its practice is to issue summons to third-party recordkeepers via certified mail.

What Should I Do If I Receive IRS Certified Mail?

If you receive a piece of certified mail from the IRS, take these steps:

Step 1: Open the certified mail immediately.

It can be a frightening thing to get a piece of serious looking, certified mail from the IRS.

But you must be brave.

Go ahead, open it up.

Others have done it, and so can you!

Opening the piece immediately is especially recommended because IRS certified mail often comes with strict response deadlines — sometimes as short as 30 days — so every day you delay gives you less time to work on your response.

Step 2: Verify the legitimacy of the notice or letter.

After opening up the envelope, look at the notice or letter inside and verify its legitimacy by checking the following items:

• proper IRS letterhead in the upper left
• verifiable IRS notice or letter number, typically found in the upper or lower right
• your accurate name and address

You can compare the notice or letter you received to the images of redacted IRS notices and letters our clients received via certified mail that I will show you later in this article.

If you have doubts, call the IRS directly at the official phone number on their website — not the number in the letter — to confirm the veracity of the notice or letter.

Step 3: Read the entire notice or letter carefully.

Review the reason for the letter, the amount the IRS says you owe (if any), and your response options.

Step 4: Take careful note of any and all deadlines.

Letters and notices sent via IRS certified mail often contain important deadlines by which you need to respond.

For example, if you receive a Notice LT11 or a Notice CP90, you have 30 days from the notice date — indicated in the upper-right-hand corner of the notice — to request a collection due process (CDP) hearing to contest the IRS’s proposed levy action.

Whatever the deadline is in your piece of certified mail from the IRS, it’s important, and missing it can result in loss of appeal rights.

Step 5: Decide how to respond by the deadline.

Next, after you’ve understood what the notice or letter is saying along with its deadline or deadlines, you’ll need to decide on a course of action.

For example, if the certified mail is informing you that the IRS intends to start levying you for your overdue back taxes, you may determine that you will seek to agree to an installment agreement with the IRS and propose this in a CDP hearing.

Step 6: Submit your response.

Once you’ve reviewed the notice and gathered any required documentation, send your response to the IRS before the stated deadline.

Be sure to follow the exact instructions in the letter regarding where and how to send your reply, whether that’s by mail, fax, or through an online portal.

If mailing your response, use certified mail with a return receipt so you have proof of delivery, and keep copies of everything you send for your records.

Responding promptly and through the correct channel helps prevent further enforcement actions and shows the IRS that you are taking the matter seriously.

Step 7: Look out for a response from the IRS.

After you’ve submitted your reply, monitor your mail for follow-up communication from the IRS.

Their response may confirm that the issue has been resolved, request additional information, or outline the next steps in the process.

The IRS typically sends replies via standard or certified mail, so check your mail regularly and open all correspondence promptly to avoid missing important updates or new deadlines.

Optional: Consider hiring a tax professional.

If the notice involves a complex tax matter, a large balance due, or the possibility of liens, levies, or legal action, it may be wise to work with a tax professional.

An experienced tax attorney, CPA, or enrolled agent can help you interpret the notice, ensure your response is accurate and timely, and negotiate with the IRS on your behalf.

In many cases, professional representation can reduce your tax liability, secure more favorable payment terms, and help you avoid costly mistakes that could arise from navigating the process alone.

4 Most Common Notices and Letters the IRS Sends Via Certified Mail

Below are the three most common notices and letters that the IRS typically sends via certified mail.

There are several other notices that the IRS will send by certified mail — such as the CP91 for example if the IRS intends to garnish your Social Security benefits — but these are the five most common.

You can find your notice or letter number in the upper right-hand corner of the piece of ail the IRS sent you.

Compare the item you received from the IRS via certified mail to the list below for further guidance on what to do!

Notice CP3219A

What It Is: The Notice CP3219A is the statutory notice of deficiency (also known as the 90-day letter) that the IRS sends to a taxpayer if they do not respond to the CP2000.

This letter is a 90-day letter. It informs the taxpayer of their right to petition the Tax Court to contest the IRS’ proposed assessment.

Of course, in addition to petitioning the Tax Court to contest the IRS’ proposed assessment, you can simply submit information to the IRS to consider or even file an amended return for the year in question (similar remedies to the CP2000 except now you have Tax Court rights if you choose to go that route).

If you do not respond to the CP3219A by the 90-day deadline, the IRS will likely assess the tax and seek to collect it from you.

Learn more about the CP3219A Notice in this article.

Notice LT11

What It Is: The Notice LT11 is another statutory notice. This one fulfills the requirement found in Internal Revenue Code § 6330 for the IRS, before taking levy action against a taxpayer, to inform the taxpayer of their right to request a collection due process (CDP) hearing.

What You Should Do: Submit your request for a CDP hearing within 30 days and then discuss collections alternatives in this hearing. You could:

• Pay off your balance
• Enter into a full-payment installment agreement
• Enter into a partial-payment installment agreement
• Apply for currently not collectible (CNC) status
• Submit an offer in compromise

Learn more about the LT11 Notice in this article.

Letter 1058

What It Is: The Letter 1058 is similar to the Notice LT11 since it fulfills the requirement found in Internal Revenue Code § 6330 for the IRS, before taking levy action against a taxpayer, to inform the taxpayer of their right to request a collection due process (CDP) hearing.

However, while Notice LT11 is sent by the IRS’s Automated Collection System (ACS), Letter 1058 is sent to the taxpayer from a revenue officer.

What You Should Do: Submit your request for a CDP hearing within 30 days and then discuss collections alternatives in this hearing. You could:

• Pay off your balance
• Enter into a full-payment installment agreement
• Enter into a partial-payment installment agreement
• Apply for currently not collectible (CNC) status
• Submit an offer in compromise

Learn more about the 1058 Letter in this article.

Letter 3172 (LT3172)

What It Is: The Letter 3172 is another statutory notice. This one fulfills the requirement found in Internal Revenue Code § 6320 to inform a taxpayer that the IRS has filed a Notice of Federal Tax Lien against them in state and/or county records and that they have the right to request a collection due process (CDP) hearing.

What You Should Do: Submit your request for a CDP hearing within 30 days and then discuss collections alternatives in this hearing. You could:

• Pay off your balance
• Enter into a full-payment installment agreement
• Enter into a partial-payment installment agreement
• Apply for currently not collectible (CNC) status
• Submit an offer in compromise

Note that if your balance with the IRS does not exceed $25,000 and you enter into a direct-debit installment agreement with the IRS to pay off your balance within the earlier of 60 months or when the tax debt drops off, you can request that the IRS withdraw the Notice of Federal Tax Lien using Form 12277 once you’ve made at least three consecutive payments under the agreement.

Learn more about the 3172 Letter in this article.

Other Notices and Letters the IRS Sends Via Certified Mail

Notice CP77

What It Is: The Notice CP77 is a statutory notice — meaning that it is a notice that fulfills a certain notice requirement found in the tax code — informing a taxpayer of the IRS’ intent to levy their assets.

This notice provides the taxpayer with both the required notice under Internal Revenue Code § 6330 — which requires the IRS to inform a taxpayer of their collection due process (CDP) hearing rights no later than 30 days before taking levy action — as well as the required notice under Internal Revenue Code § 6331(d) — which requires the IRS to inform a taxpayer of its intent to levy the taxpayer no later than 30 days before doing so.

What You Should Do: Resolve your balance with the IRS before it takes levy action against you. You could:

• Pay off your balance
• Enter into a full-payment installment agreement
• Enter into a partial-payment installment agreement
• Apply for currently not collectible (CNC) status
• Submit an offer in compromise

Notice CP90

What It Is: The Notice CP90 is a statutory notice that fulfills the requirements in Internal Revenue Code § 6330 and Internal Revenue Code § 6331 to notify a taxpayer of their collection due process (CDP) hearing rights as well as the IRS’ intent to levy their assets and in particular for Notice CP90 the IRS’ intent to levy federal payments due to them. Such payments include:

• Federal employee retirement annuities
• Federal payments made to you as a contractor / vendor doing business with the government (including Defense contracts)
• Federal employee travel advances or reimbursements
• Certain Social Security benefits paid to you
• Some federal salaries
• Medicare provider and supplier payments
• Railroad Retirement Board benefits paid to you
• Military retirement

What You Should Do: Resolve your balance with the IRS before it takes levy action against you. You could:

• Pay off your balance
• Enter into a full-payment installment agreement
• Enter into a partial-payment installment agreement
• Apply for currently not collectible (CNC) status
• Submit an offer in compromise

Learn more about the CP90 Notice in this article.

Notice CP91

What It Is: The Notice CP91 is a notice sent by the IRS informing a taxpayer of the IRS’s intent to levy your Social Security benefits.

What You Should Do: Resolve your balance with the IRS before it takes levy action against you. You could:

• Pay off your balance
• Enter into a full-payment installment agreement
• Enter into a partial-payment installment agreement
• Apply for currently not collectible (CNC) status
• Submit an offer in compromise

Learn more about the CP91 Notice in this article.

Notice CP92

What It Is: The Notice CP92 is a notice sent by the IRS informing a taxpayer of the IRS’s seizure of the taxpayer’s state tax refund.

What You Should Do: Resolve your balance with the IRS before it takes further levy action against you. You could:

• Pay off your balance
• Enter into a full-payment installment agreement
• Enter into a partial-payment installment agreement
• Apply for currently not collectible (CNC) status
• Submit an offer in compromise

Learn more about the CP92 Notice in this article.

Notice CP523

What It Is: The Notice CP523 is a notice sent by the IRS informing a taxpayer of the IRS’s intent to terminate the taxpayer’s installment agreement since the taxpayer defaulted on their installment agreement payments or otherwise did not meet the conditions of the installment agreement.

What You Should Do: Cure the default condition, petition the IRS to restructure the installment agreement, or seek some other tax relief option for your tax debt.

Learn more about the CP523 Notice in this article.

Letter 903

What It Is: IRS Letter 903 is a serious letter that the IRS sends to a taxpayer in “egregious” cases of payroll tax noncompliance for which the IRS believes it is no available levy sources for the taxpayer — meaning that the IRS can’t really punish the taxpayer financially since the taxpayer has nothing in reach of the IRS’s grasps.

In such a situation, the government’s next recourse to prevent against future payroll tax non-compliance from a civil standpoint is a civil injunction and from a criminal standpoint, criminal prosecution, and Letter 903 must be sent to a delinquent employer before a taxpayer can be recommend for either of these courses of action.

What You Should Do: Contact a tax attorney immediately, such as the tax attorneys we have at Choice Tax Relief.

Letter 3171 (LT3171)

What It Is: The Letter 3171 informs a taxpayer that the IRS has filed a Notice of Federal Tax Lien in a new county or state for a debt for which it had already filed a Notice of Federal Tax Lien in a different location.  Because the taxpayer already received Letter 3172 — which informed the taxpayer of their right to request a collection due process (CDP) hearing at that time — the Letter 3171 does not provide any new CDP rights and is simply informational to the taxpayer.

What You Should Do: Resolve your balance with the IRS before it takes levy action against you. You could:

• Pay off your balance
• Enter into a full-payment installment agreement
• Enter into a partial-payment installment agreement
• Apply for currently not collectible (CNC) status
• Submit an offer in compromise

Note that if your balance with the IRS does not exceed $25,000 and you enter into a direct-debit installment agreement with the IRS to pay off your balance within the earlier of 60 months or when the tax debt drops off, you can request that the IRS withdraw the Notice of Federal Tax Lien using Form 12277 once you’ve made at least three consecutive payments under the agreement.

IRS Certified Mail FAQs

Here are some frequently asked questions about IRS certified mail.

Does the IRS send certified mail?

Yes, the IRS sends certified mail.

In fact, the Tax Code requires the IRS to send certain notices via certified mail, and the IRS even has its own Certified Automated Mailing System (CAMS) described in IRM 1.22.5.12(4) that its employees must use when sending certified mail.

This is because the IRS sends so much certified mail that it would be too costly and inefficient for them to have their employees go to the post office every time they need to send certified mail; instead, they use CAMS, which allows them to:

• print labels and track certified mail and certified mail return receipts supporting letter size envelopes and flat (large) envelopes from desktops
• print USPS-compliant certified mail barcodes
• print summary manifest list acceptable to USPS as proof of mailing
• upload a hard-copy USPS stamped manifest (PS Form 3877 equivalent/automate USPS Firm Mailing Book) and be associated to job type and/or mail piece ID
• view images of certified mail and return receipt records up to 10 years or delivery and signature status with the image clearly showing the name and address of the intended receipt as well as all signatures on the piece

Is certified mail from the IRS always bad?

No, certified mail from the IRS is not always bad, but it also should never be ignored.

This is because the IRS sends its most time-intensive notices via certified mail, and many notices it sends via certified mail are a last-chance warning to the recipient.

For example, the IRS sends the Notice LT11 and the Notice CP90 via certified mail — these notices are a taxpayer’s Final Notice of Intent to Levy and Right to a Hearing.

In other words, these notices — sent by certified mail — are the IRS’s way of giving a taxpayer one last chance to resolve or appeal their tax debt before the IRS resorts to such drastic collections measures as:

• Wage garnishments
• Bank levies
• Accounts receivable levies
• Social Security levies
• Asset seizures

So obviously, receiving such a notice as the LT11 or the CP90 via certified mail is arguably “bad” in that it signifies that the IRS is preparing to take forced collection activity against you, but it’s also arguably “good” because through this certified mail notice the IRS is giving you fair warning as well as an opportunity to take action before it comes to that point.

It’s the same kind of double-edged sword when you receive a notice of deficiency such as a Notice CP3219 — on the one hand, this notice is “bad” in that it serves as the IRS formal notice to you that it has determined that you are liable to pay more taxes, but it’s also “good” because in this notice the IRS is giving you an opportunity to contest the IRS’s position, through the Tax Court system or otherwise.

What are some reasons I would receive a certified letter from the IRS?

Here are some reasons you would receive a certified letter from the IRS:

• The IRS wants more information about your tax return.
• The IRS has received information from third parties that does not match your tax return.
• The IRS is notifying you of their intent to levy you.
• The IRS is notifying you that they have filed a Notice of Federal Tax Lien against you.

Should I ignore non-certified mail from the IRS?

No, you should not ignore non-certified mail from the IRS.

For more information about non-certified IRS mail, read this article.

Can the IRS send certified mail internationally?

No, the IRS cannot send certified mail internationally.

Author:

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Logan Allec, CPA, Founder and Owner

Logan Allec has been serving taxpayers as a CPA for over 14 years. After leaving his role at a "Big 4" firm, he started Choice Tax Relief to help everyday Americans who have found themselves behind on their taxes. He also educates thousands of people daily about tax relief on his YouTube channel. In addition to his CPA license, Logan also has a Master's Degree in Taxation from the University of Southern California (USC). He lives with his wife and children in the Los Angeles area. Learn more about Logan here.

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