Balance due notices come in order. A CP14 is the first bill. A CP501 and a CP503 are reminders. A CP504 is the notice of intent to levy. An LT11 or Letter 1058 is the final notice before a levy.
October 30, 2026
Ask every caller one question early. Which letter did you get last? The notice number tells you how far along the case is.
CP14 comes first. The IRS says the taxpayer owes money on unpaid taxes. It shows the amount and a due date.
CP501 is a reminder. The IRS sends it when it has not received payment or a reply to the first notice.
CP503 is the second reminder. The balance is still unpaid, and the IRS has not heard from the taxpayer.
CP504 is the notice of intent to levy under section 6331(d). The IRS says it can levy income and bank accounts and seize property. It will also start looking for other assets.
The LT11, or Letter 1058, is the final notice. It says the IRS intends to seize property and asks the taxpayer to contact it right away. It also explains how to ask for an appeal of the levy.
A caller holding an LT11 or a CP504 is urgent. Call that lead first. A CP14 caller has more time, but interest is already adding up.
Never tell a caller what will happen in their case. Read the notice with them, then explain what your firm can do.
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