The IRS sends certified letters to provide proof of delivery for important notices. Verify any letter on irs.gov because scams exist.
Why
Certified mail gives proof of delivery. The IRS uses it for important notices such as deficiency notices (CP3219A), levy warnings and audit results.
Fake notices
The IRS usually contacts by mail first. Scammers pose as the IRS. Verify the notice.
What to do
- Read the letter.
- Note the deadline (often 30 or 90 days).
- Respond on time.
Verify
Call the number on the IRS site, not the letter.
Don’t ignore
It can lead to penalties.
Why the IRS uses certified mail
The IRS sends notices by certified mail for important actions, such as a Notice of Deficiency (the 90-day letter) and a Final Notice of Intent to Levy (Letter CP504 or LT11). Certified mail gives proof of mailing and delivery. These letters carry deadlines, such as 90 days to petition the US Tax Court after a statutory notice of deficiency.
- The IRS initiates contact by mail first and does not demand payment by gift cards, wire transfers or cryptocurrency.
- The IRS does not threaten arrest by phone over unpaid taxes.
- Genuine notices include a notice number, usually in the upper right corner, such as CP2000.
Verify and respond
Check the notice number on IRS.gov, call the number on the notice or use the IRS online account. Respond by the date given. Ignoring notices can lead to penalties, liens and levies. A tax professional or Low Income Taxpayer Clinic can help. The Taxpayer Advocate Service can assist if hardship exists. Report scams to [email protected].
Why the IRS uses certified mail
The IRS sends certified letters for important notices, such as audits, notices of deficiency and balance due notices where proof of delivery matters. Most routine IRS contact is by regular mail, not phone or email.
Verify and respond
Check the notice number on IRS.gov, respond by the deadline listed and be wary of scams. The IRS does not initiate contact by email, text or social media to request personal information.
Types of IRS notices
Common notices with certified delivery include CP504 (intent to levy), Notice of Deficiency (90 day letter) after an audit, and Letter 1058. The Notice of Deficiency gives 90 days to petition the US Tax Court. The IRS sends hundreds of millions of notices annually.
Responding and scam awareness
Always check the notice code and respond by the date shown. You can request a payment plan online at IRS.gov, with setup fees from about 22 to 178 USD. The Taxpayer Advocate Service helps with hardship cases. Scammers imitate IRS letters; the IRS does not demand gift cards or phone payments.
Based on data from the Internal Revenue Service and the Taxpayer Advocate Service
