Non-Certified IRS Mail: What Does It Mean?

Most people are familiar with the fact that certified mail from the IRS almost always means things are serious, and you may be facing collection actions. Non-certified mail, on the other hand, is typically seen as unimportant.

However, the difference between certified and non-certified letters is often simply compliance with the tax code, and some non-certified letters do still require your prompt action.

Why Would the IRS Send You Non-Certified Mail?

The IRS often sends non-certified mail primarily for routine communications, informational updates and other non-urgent matters that don’t require your immediate response.

That said, there are some relatively important letters that the IRS sends this way, so depending on the notice you may still need to respond in a timely manner, for your own benefit.

Here are some examples of non-certified IRS mail you might receive:

• Reminder about a balance due for unpaid taxes, such as Notice CP14.
• Reminder to file your annual tax return, such as Notice CP59.
• Notice of a discrepancy regarding your tax return, such as Notice CP2000.
• Notice of a minor adjustment to your tax return
• Request for more information to process your tax return
• Informational pamphlets or newsletters
• Updates on IRS services or contact information

Essentially, the IRS will send regular mail correspondence to taxpayers when they have determined that tracking and confirmation of delivery are not necessary, and when they don’t need to know for certain that the recipient has actually received a letter. As well as being unnecessary, from their point of view, non-certified mail also helps the IRS save on costs compared to certified mail.

If you’ve received non-certified mail from the IRS then there may not be much pressure on you to respond quickly (or at all), unless otherwise stated in the letter. However, as we’ll see below, just because the IRS sends you non-certified mail that doesn’t mean you should just let it slide or ignore it.

There are some non-certified communications that the IRS sends which will still require your full attention, and in these cases it is often in your best interest to respond or react promptly.

Certified vs. Non-Certified IRS Mail

Certified and non-certified mail are easily distinguished in most cases. Let’s take a quick look at the key differences between them.

Most of the time, the IRS sends certified mail because it’s required by the tax code. If the IRS sends you certified mail that means the clock has begun ticking in relation to when they can commence important action regarding your case.

The IRS needs to be certain, from a legal standpoint, that a taxpayer has received a letter before they can proceed with issuing a levy on a personal bank account, for example.

When you receive a certified letter from the IRS, that means time is of the essence — you don’t have to panic and rush, but you do need to sit down, read the letter in full, and make sure you understand the details before deciding how to respond.

Below are some key characteristics of certified IRS mail:

Certified Mail

• Proof of Mailing: You’ll receive a mailing receipt confirming the IRS mailed the document.
• Tracking: Your letter comes with a tracking number to prevent loss in transit.
• Proof of Delivery: You’ll be required to sign upon delivery, which is evidence that the letter has found the intended recipient.
• Delivery Confirmation: The IRS will get a return receipt or electronic confirmation once you sign.
• Intent: Certified mail from the IRS is used for important or sensitive documents, such as legal notices or anything that requires action on behalf of the taxpayer.

On the other hand, non-certified mail will look like this:

Non-Certified Mail

• No Proof of Mailing: There is no receipt to confirm who sent the mail.
• No Tracking: Your letter doesn’t come with any tracking information.
• No Proof of Delivery: You are not required to provide a signature upon delivery.
• Intent: Non-certified IRS mail is typically used for routine communications and minor updates or reminders that require input or response that is not immediate.

Keep in mind that a non-certified IRS letter is still a legitimate IRS-issued document, and it should carry all the hallmarks of a genuine piece of IRS correspondence.

However, there are fakes and scam IRS letters out there, and these are more likely to be sent via non-certified mail.

Is Non-Certified IRS Mail Less Important?

Non-certified IRS mail is not necessarily less important than certified. But it is distinct in that it usually doesn’t require immediate action — ‘require’ is the key word here. Depending on the type of letter you’ve received, it may still be beneficial for you to act quickly. And at the very least, it’s always important to read and understand any IRS correspondence fully.

For example, if you’ve received Notice CP14, which the IRS does send via non-certified mail, you’ve got a due balance that the IRS is reminding you about. From the IRS’s perspective, they don’t need to ensure you’ve received that letter, because the next step is just another reminder (as opposed to issuing a levy). But nevertheless, sorting out your tax bill as quickly as possible is definitely in your best interests.

Remember that the IRS will only send certified mail when they need to guarantee it’s been delivered. Receiving non-certified mail doesn’t mean that you’re safe from collections actions; it just means the IRS doesn’t have to meet tax code compliance when sending you this letter.

In summary, while a lot of non-certified IRS mail (such as service updates or newsletters) is not something you need to pay much attention to, you shouldn’t dismiss the significance of any IRS correspondence based on whether the letter is certified or not. It all depends on what kind of notice you’ve been sent.

What You Should Do If You Receive Non-Certified Mail From the IRS

While non-certified mail from the IRS may not demand your immediate action, it is wise to take all IRS correspondence seriously, provided it’s genuine. Here are some steps you can take:

Step #1: Read Your Non-Certified IRS Mail Carefully

Take the time to sit down and carefully read over your letter. If possible, open it and read it right away, as putting it off until later is more likely to result in further procrastination, or you might simply forget about it.

Step #2: Verify the Authenticity of Your Letter

As we’ve mentioned, it’s good to be aware of the characteristics of genuine IRS correspondence, as this can help protect you against scam letters. An official letterhead, verifiable contact information and an authentic notice number are all basic signs of a real IRS letter.

Step #3: Follow Any Instructions Given in Your Letter

Depending on the type of notice you receive (and once you’re sure it’s legitimate) there may be a reminder or instructions given. If you’re receiving Notice CP14, for example, then you can address your overdue tax balance by following the instructions detailed in your letter.

If you’re not certain about the instructions given or how to follow them, you can contact the IRS at the number listed on the letter for more information.

Step #4: Consider Speaking with a Tax Professional

If you are not already working with a qualified CPA, tax lawyer, or other tax professional, now might be a good time to get started.

If you’ve received non-certified mail from the IRS and you’re not sure what to make of it or how to respond, a tax pro can step in at this point and help you gain a better understanding of your situation.

5 Common Pieces of Non-Certified IRS Mail

Here are five of the most common pieces of non-certified IRS mail.

Notice CP14

What It Is: Notice CP14 is a balance due statement sent by the IRS to inform you that you owe money on unpaid taxes. This notice is typically the first formal communication from the IRS regarding an outstanding tax balance. It will detail the amount owed, including taxes, penalties, and interest, and provides instructions on how to proceed in order to resolve your debt.

What You Should Do: To resolve your balance with the IRS, you may have several options depending on your situation:

• Pay off your balance in full
• 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
• Appeal the assessment

Click here to learn more about Notice CP14 and how to respond to it.

Notice CP59

What It Is: The Notice CP59 is sent by the IRS to inform you that they have no record of receiving your tax return. This notice typically applies to individuals who are required to file but have not yet done so. It serves as a reminder to file your tax return in order to avoid penalties and interest.

What You Should Do: Read your notice carefully and respond promptly in order to avoid further issues.

• File your tax return for the year(s) in question
• Check for any filing errors if you believe you have filed already
• Respond to the notice as indicated
• Pay any taxes due for the year in question if you have indeed failed to file

Learn more about what this notice is and how to respond in our article Notice CP59

Notice CP504

What It Is: The Notice CP504 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.

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

Click here to learn more about Notice CP504 and how to respond to it.

Notice CP2000

What It Is: The CP2000 is a notice of proposed adjustment for underpayment or overpayment. The IRS sends this notice to a taxpayer if there is a discrepancy between the income reported to the IRS for the taxpayer — such as on a Form 1099 — and the income amounts reported by the taxpayer on their tax return. In these instances, the IRS will recalculate the taxpayer’s tax liability for the year, along with penalties and interest, and propose this additional assessment to the taxpayer on the Notice CP2000.

What You Should Do: Review the CP2000 for accuracy. This means comparing the additional income the IRS is proposing to assess additional tax based on to your own records and calculating your own tax liability for the year.

I’ve personally seen CP2000s issued where a 1099 was duplicated or altogether incorrect, so if that’s the case, let the IRS know and promptly provide any documentation for your position if they ask for it.

Also, if the CP2000 is for an unreported 1099 for Schedule C business income, know that the IRS’ proposed assessment on the CP2000 does not include business expenses.  So if it’s the case where — yeah, oops — you forgot to report your 1099 income on your tax return, you can submit a Schedule C to the IRS or even file an amended return to protest the proposed assessment.

But if this is an issue where you simply didn’t report income on your return that you should have and there are no legitimate deductions for you to claim against that income, you need to face the fact that probably owe the IRS what they’re proposing as an additional assessment, with penalties and interest.

And if that’s the case, you can consent to the proposed assessment on the response form attached to the CP2000 or you can wait for the 90-day letter — the 3219N that I will discuss next — and just sit on it and the IRS will eventually assess the taxes, penalties, and interest.

And then you either have to pay the tax if you can or enter into some kind of resolution with the government such as:

• 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

Click here to learn more about Notice CP2000 and how to respond to it.

Letter 12C

What It Is: Letter 12C is sent by the IRS to inform you that your tax return is incomplete or requires additional information. This letter typically details specific information or documentation that the IRS needs to process your tax return accurately. Common reasons for receiving Letter 12C include missing schedules, forms, or incorrect entries that need to be corrected.

What You Should Do: After reading the letter carefully and making sure you understand what the IRS is looking for, you can:

• Verify that the details in question are actually accurate, i.e. that the IRS is right about information being inaccurate or missing.
• Gather the documents required to complete your tax return
• Submit the requested information either electronically or by mail, if necessary
• Correct your tax return using Form 1040-X if necessary/required

In most cases dealing with Letter 12C is straightforward and can usually be handled by submitting or correcting the required information as detailed by the IRS. Make sure to keep copies of any supporting documents you submit, and remember that acting promptly can help to avoid any potential issues down the line, especially if you move into underpayment following the completion of your tax return.

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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