Updated August 14, 2025

Certified Letter from IRS: What It Means & How to Respond

Receiving a certified letter from the IRS can be alarming, but understanding what it means and how to respond properly can help you resolve the issue efficiently. Here's everything you need to know about IRS certified mail.

Why the IRS Sends Certified Mail

The IRS uses Certified Mail for important correspondence that requires proof of delivery:

• Audit notices — Requests for examination of your tax return
• Balance due notices — Demands for unpaid taxes, penalties, or interest
• Collection actions — Final notices before levy or seizure
• Penalty assessments — Formal notifications of additional taxes owed
• Return filing requirements — Demands to file missing tax returns
• Identity verification — Requests to verify your identity or tax return

Common Types of IRS Certified Letters

CP2000 Notice (Underreporter Inquiry)

The IRS believes your tax return doesn't match information they received from employers, banks, or other sources. You typically have 30 days to respond with agreement, disagreement, or partial agreement. For examples of IRS certified mail responses, see our sample templates.

CP504 Notice (Urgent – Final Notice)

Final notice before the IRS initiates levy action on your assets. Immediate response required to avoid collection actions.

Letter 1058 (Final Notice of Intent to Levy)

Legal notice that the IRS intends to levy your assets in 30 days. This is your last chance to resolve the matter before collection begins.

Letter 531 (Examination Workpaper)

This certified letter from the IRS audit department requests specific documents or information to verify items on your tax return.

How to Respond to Your IRS Certified Letter

Step 1: Read Carefully and Act Quickly

• Note the response deadline (often 30 days from the notice date)
• Identify what the IRS is requesting
• Gather all relevant documents and records
• Consider consulting a tax professional for complex issues

Step 2: Prepare Your Response

• Address each point raised in the IRS letter
• Include supporting documentation (copies, not originals)
• Use the response form provided, if applicable
• Be clear, concise, and professional in your communication

Step 3: Send Your Response via Certified Mail

Critical: Always respond to the IRS using Certified Mail with return receipt. Make sure to address your envelope properly. This provides:

• Proof you sent the response by the deadline
• Evidence of delivery to the IRS
• Legal protection if delivery issues arise
• Peace of mind with tracking information

Common Mistakes When Responding

• Waiting until the last minute — Start gathering documents immediately
• Using regular mail — Always use Certified Mail for proof
• Incomplete responses — Address every point in the IRS notice
• Sending original documents — Send copies; keep originals
• Wrong mailing address — Use the exact address on your notice

What NOT to Do

• Don't ignore the letter — Leads to penalties and collection actions
• Don't use regular mail — You need proof of delivery
• Don't miss the deadline — Late responses may not be considered
• Don't send originals — Keep your originals; mail copies
• Don't panic — Most issues can be resolved with proper documentation

Send an IRS Response Online

Skip the post office and send your IRS response using The Letter Pilot's online Certified Mail service:

1. Upload your response letter and supporting documents as PDFs
2. Enter the IRS address from your notice
3. Select Certified Mail with return receipt
4. Pay online and get immediate tracking
5. Receive proof of delivery when the IRS signs for it

Where to Send Your IRS Response

FAQs

What if I disagree with the IRS notice?

You can disagree. Respond within the deadline explaining your position and provide supporting documentation. For complex disputes, consider consulting a tax professional.

Can I call the IRS instead of sending a letter?

You can call for clarification, but formal responses should be in writing via Certified Mail to create a proper documentation trail.

How long does the IRS keep certified mail records?

The IRS maintains delivery records, but you should keep your own certified mail receipts and return receipts as proof of compliance.

What happens if I miss the response deadline?

You may face additional tax assessments, penalties, or collection actions. Contact the IRS immediately to explain the situation and request consideration.

Learn more about secure mail delivery in our guides on Certified Mail costs and online Certified Mail services.

This guide provides general information and is not tax or legal advice. For advice about your specific situation, consult a qualified tax professional.