Yes, the IRS does send letters, and mail is almost always how it first contacts you about anything to do with your tax account.1Internal Revenue Service. How to Know It’s the IRS The agency does not open a case by email, text, or phone call. If something is going on with your return, refund, balance, or identity, a physical letter delivered by the U.S. Postal Service is what you should expect to see first. Knowing that changes how you handle any surprise message claiming to be from the IRS, and it changes what to do when a real envelope shows up.
Why the IRS Might Be Writing to You
Most IRS letters are routine. A few common reasons the agency puts something in the mail:
- Your reported income doesn’t match what employers, banks, or other third parties told the IRS. This typically arrives as a CP2000 asking you to agree with a proposed adjustment or explain the difference.2Internal Revenue Service. Understanding Your Letter 2531
- The IRS corrected a math error on your return and adjusted your refund or balance.
- You owe unpaid tax, and the letter is a bill. Interest and penalties accrue while it sits.3Internal Revenue Service. Failure to Pay Penalty4Internal Revenue Service. Failure to File Penalty
- A form the IRS needs to process your return is missing, such as a W-2.5Internal Revenue Service. W-2 – Additional, Incorrect, Lost, Non-Receipt, Omitted
- The IRS wants you to confirm that you actually filed a return in your name. Common identity-verification letters are the 5071C and 5747C.6Internal Revenue Service. Understanding Your Letter 5747C
- You changed your address, and the IRS sent confirmations to both the old and new one.7Internal Revenue Service. Address Changes
- The IRS is auditing you by mail. Correspondence audits are the most common type of audit, and they’re handled entirely through letters requesting specific records such as receipts, mileage logs, or documentation for a credit.
- The IRS has determined you owe additional tax and is issuing a notice of deficiency by certified mail. This one carries a strict deadline; more on that below.
How to Tell a Real IRS Letter From a Fake
Start with the envelope. Genuine IRS mail comes in a government envelope printed with “Department of the Treasury” and the phrase “Official Business — Penalty for Private Use, $300.” That penalty language is standard on federal government mail and means the envelope is postage-free for official use only.8USPS.com. What Is Official Mail (Penalty Mail)? A demand for money stuffed into a plain white envelope with a regular stamp is a warning sign on its own.
Inside, a real notice has a few consistent features:
- A CP or LTR number printed in the upper right corner, identifying what the letter is about.9Internal Revenue Service. Understanding Your IRS Notice or Letter
- Only the last four digits of your Social Security number or ITIN, never the full number.
- A breakdown of any amount the IRS says you owe, separated into tax, interest, and penalties, with an explanation of how the amount was calculated. Federal law requires this.10Office of the Law Revision Counsel. 26 U.S.C. 7522 – Content of Tax Due, Deficiency, and Other Notices
- An IRS phone number, and for a notice of deficiency, contact information for your local Taxpayer Advocate office.
Some things a real letter will never do. It will not threaten to send police, revoke your driver’s license, or have you deported.11Internal Revenue Service. Recognize Tax Scams and Fraud It will not demand payment in gift cards, cryptocurrency, or a wire transfer. It will not tell you to pay within 24 hours. Real letters give you a stated response window, usually 30 days or more. And the IRS does not open contact through email, text messages, or social media.12Internal Revenue Service. Ways to Tell If the IRS Is Reaching Out or If It’s a Scammer
How to Verify a Letter Before You Act
Even a letter that looks right is worth confirming. Three quick checks:
Check Your IRS Online Account
Your free account at irs.gov shows your current balance, payment history, and digital copies of most notices the IRS has sent you.13Internal Revenue Service. Online Account for Individuals – Frequently Asked Questions If the letter matches a notice in your account, it’s real. Not every notice type appears online, so a blank result isn’t proof of a fake, but it’s a reason to keep verifying.
Look Up the CP or LTR Number
Search the number on irs.gov. The agency publishes an explanation page for each notice type, with the standard format and language.9Internal Revenue Service. Understanding Your IRS Notice or Letter If the number doesn’t show up, or if the layout of your letter is very different from the one on the IRS page, be suspicious.
Call the IRS
Individual taxpayers can call 1-800-829-1040. A representative can confirm whether a notice actually went out and what it’s about.14Internal Revenue Service. Let Us Help You Only use the number from irs.gov or from a letter you already trust. Never call a number printed on a letter you haven’t yet verified.
Keep the Envelope
The postmark date matters more than the date printed inside the letter, because for notices with legal deadlines the postmark starts the clock. Hold on to the envelope until the issue is resolved.
If you conclude a letter is a scam, don’t reply to it. Report it to the Treasury Inspector General for Tax Administration, and forward phishing emails to phishing@irs.gov.
Deadlines You Can’t Afford to Miss
This is where ignoring an IRS letter causes real harm. Different notices carry different deadlines, and missing them can cost you the right to dispute what the IRS says you owe.
CP2000 (Underreported Income)
You have 30 days from the date on the notice to respond, or 60 days if you live outside the United States. Agree and pay, or disagree and send documentation, within that window. If the IRS doesn’t hear from you, it will follow up with a statutory notice of deficiency, which starts a much more rigid clock.15Internal Revenue Service. Topic No. 652, Notice of Underreported Income – CP2000
Notice of Deficiency (the 90-Day Letter)
This is the most time-sensitive letter the IRS sends. Once it’s mailed, you have exactly 90 days to file a petition with the U.S. Tax Court to challenge the amount, or 150 days if the notice was addressed to you outside the country. Miss that window and the IRS can assess the tax and start collecting without any court review.16GovInfo. 26 U.S.C. 6213 – Restrictions Applicable to Deficiencies The clock runs from the postmark date, not the day you opened the envelope. That’s why the envelope matters.
Final Notice of Intent to Levy
Before the IRS can seize your wages, bank accounts, or other property, it must send a Final Notice of Intent to Levy at least 30 days in advance, and that notice must explain your right to a hearing.17Internal Revenue Service. What Is a Levy? Request a Collection Due Process hearing within 30 days and the levy pauses while your case is reviewed. Miss it and the IRS can move ahead.
The pattern is the same across all three. Responding on time preserves your options; silence is treated as agreement.
What If Someone Calls or Shows Up in Person?
The IRS does sometimes call taxpayers or visit, but not as a first contact. A letter comes first.
For overdue debts, the IRS occasionally assigns accounts to private collection agencies. Before any collector phones you, you’ll receive two letters: a Notice CP40 from the IRS telling you the account has been assigned, and then an introductory letter from the agency itself.18Internal Revenue Service. Private Debt Collection Private collectors cannot seize property, file liens, or take payment directly to themselves.19Internal Revenue Service. Private Debt Collection Frequently Asked Questions If a caller says they’re collecting an IRS debt and you never received those two letters, it’s a scam.
The IRS largely ended unannounced home and business visits in 2023. Revenue officers now send an appointment letter (Form 725-B) to schedule the meeting in advance.20Internal Revenue Service. IRS Ends Unannounced Revenue Officer Visits to Taxpayers The remaining exceptions are serving legal summonses and time-sensitive enforcement such as asset seizures where property might otherwise disappear. If someone appears at your door with no prior letter, ask for credentials and call the IRS to verify before you engage.
Getting Help and Knowing Your Rights
Every interaction with the IRS is governed by the Taxpayer Bill of Rights.21Internal Revenue Service. Taxpayer Bill of Rights The ones that matter most when you have a letter in hand: the right to a clear explanation of what the IRS wants; the right to challenge the IRS’s position and have your response considered; the right to appeal most decisions through the Independent Office of Appeals and, generally, in court; and the right to have a tax professional represent you.
You can authorize a CPA, enrolled agent, or attorney to handle IRS correspondence for you by filing Form 2848. The form has to list specific tax years and types of tax. Hourly fees for professional help with a notice typically run from $100 to $500 depending on complexity and the practitioner’s credentials.
If you’re stuck — a problem unresolved for more than 30 days, a missed IRS response date, or financial hardship caused by IRS action — the Taxpayer Advocate Service can step in at no cost. Call 1-877-777-4778 or visit a local office. TAS operates independently within the IRS and can direct the agency to take corrective action when the normal channels have failed.22Internal Revenue Service. Taxpayer Advocate Service (TAS) Case Criteria