Why Did I Get a Certified Letter from the IRS?

Receiving a certified letter from the IRS may cause you to feel nervous. After all, most IRS notices don’t usually signal happy news. While the IRS may not be sending something with devastating news, their certified letter is something serious that requires your attention.

Never ignore a certified letter from the IRS. These letters generally come with deadlines, and if you don’t respond, you risk facing a range of severe actions from tax assessment to asset levies. To get assistance now, contact us at the Timothy S. Hart Law Group today.

Key Takeaways:

• The IRS sends certified notices to start the clock ticking on your time to respond
• All IRS letters sent through certified mail need your immediate attention
• Contact a tax professional if you don’t know what the notice means

First, Let’s Talk About Why the IRS Sends Certified Letters

The IRS doesn’t send everything certified. Most of their communication comes through regular first-class mail. So why go through the trouble of sending something certified? There are a few different reasons:

1. Certified mail = Legal proof of receipt

When the IRS sends a letter via certified mail, they’re creating a paper trail. This is especially important when the notice they’re sending has legal weight. For example, when they’re giving you a final warning or a deadline that affects your rights, they want to be able to prove:

• The notice was sent
• It was received
• The clock has started on whatever time-sensitive action they mentioned
  

2. Taxpayers are more likely to notice certified letters

That’s why certified letters are often used for serious matters, but again, that doesn’t mean it’s already too late or that you’re automatically in deep trouble. In most cases, you have a limited amount of time to take action, and that’s all outlined in the letter. But the IRS wants you to notice and respond to this letter.

The IRS sends quite a few types of letters and notices using certified mail. These letters and notices are typically important and need to be dealt with as soon as possible.

3. The IRS wants to start a countdown to a deadline

Because using certified mail means that the IRS has proof of when the letter was sent, that means they are able to start the countdown of when their next action can take place. Some types of IRS communication are actually required to be sent by certified mail because it’s written into the tax code.

Common IRS Certified Letters (And What They Mean)

Here are a few of the most common IRS notices that come through certified mail:

IRS Letters Sent Through Certified Mail [a]
Letter Number	What it says	Usual response deadline
LT11	IRS intends to seize wages or other assets	30 days
LT1058	IRS intends to seize wages or other assets	30 days
CP90	IRS plans to garnish Social Security payments	30 days
LT3172	IRS has filed a federal tax lien	30 days
LT3219	IRS is proposing a tax assessment	90 days (150 days if sent out of the country)
LT1153	IRS is proposing a TFRP against you	60 days (75 days if sent out of the country)

LT11 / Letter 1058 – Final Notice of Intent to Levy

These final intent to levy notices mean the IRS has tried to contact you multiple times, and now they’re warning you that they will start seizing assets like bank accounts, wages, or property if you don’t respond.

But here’s the silver lining: you still have rights – in particular, you have 30 days to appeal when you receive this notice. This certified mail is the IRS’s way of saying: “This is your final chance before we escalate.”

CP90 – Final Notice Before Levy on Social Security

Similar to LT11, but more specific, this letter says the IRS plans to levy your Social Security benefits to pay off a tax debt. This kind of notice definitely warrants quick action, especially if you rely on those benefits for living expenses.

Letter 3172 – Notice of Federal Tax Lien Filing

This means the IRS has filed a tax lien against you, which is a legal claim on your property due to unpaid taxes. It can affect your ability to sell or refinance property. It doesn’t mean your stuff is being taken. A lien is more like a legal hold, but still very serious and worth dealing with immediately.

Letter 3219 – Notice of Deficiency

This often comes after an audit or a return the IRS adjusted without your input. The letter says the IRS plans to assess additional taxes unless you respond within 90 days.

It doesn’t mean you’re guilty or wrong. Getting a Letter 3219 means the IRS made a change and you have a chance to fight it or explain your side. But if you don’t respond, you will lose your right to appeal the assessment.

Letter 1153 – TFRP Proposed Assessment

The IRS sends this letter if it plans to assess a Trust Fund Recovery Penalty (TFRP) against you as an individual for a business’s unpaid payroll taxes. You must respond within the 60-day appeal window, or the agency will move forward with the assessment. This penalty is incredibly serious because it cannot be discharged in bankruptcy, and the IRS will relentlessly pursue your personal assets to collect it.

But I Haven’t Opened the Letter Yet. Why Did I Receive It?

If you haven’t opened your certified letter yet, or you just saw the USPS slip saying something’s waiting for you, here are a few questions to help you narrow down what it could be.

1. Have you missed any tax payments?

If you know you owe back taxes, especially from prior years, there’s a good chance this is a collection notice. The IRS doesn’t go straight to certified letters, but they do after they’ve sent a few regular ones. Possible certified letters in this case include LT11, CP90, Letter 1058

2. Were you recently audited — or do you suspect the IRS changed your return?

If you received a notice a while ago about discrepancies on your tax return or about an audit and you didn’t respond (or thought it was resolved), this could be the IRS’s next step. Possible letters include Letter 3219, Notice CP2000, or a notice of assessment

3. Are you self-employed or running a small business?

If you’re self-employed or own a small business, your taxes are more complex — and more likely to be under review. You might also be dealing with 941 payroll tax issues or estimated tax problems. If you’ve missed deadlines or payments, the IRS may be warning of collection actions.

4. Have you recently moved or changed addresses?

The IRS might have been sending notices to your old address — and now they’re using certified mail to get your attention. If you’re seeing a certified letter without any earlier warnings, this could be why.

When Should You Be Worried?

Unfortunately, most certified letters from the IRS mean you’re at a serious point in the process. So let’s talk about red flags that mean it’s time to get help now.

The letter mentions “levy,” “lien,” or “seizure.”

These aren’t threats to ignore. They mean the IRS has already gone through earlier steps and is now preparing to take your wages, bank funds, or file a lien against your property. Don’t wait. You still have options, but the clock is ticking.

You owe more than $10,000

Once your tax debt hits five figures, the IRS may escalate collection efforts faster. They may even refer your case to a private debt collector or initiate legal action.

You’re getting certified mail, and didn’t know you owed anything

If this is your first notice and it’s certified, but you weren’t aware of a balance, you could be the victim of identity theft. Or there may be an error — for instance, the IRS may have recalculated something without your input. In this case, you have a short window to challenge or appeal. Get help fast.

You’ve been ignoring previous IRS letters.

We get it — IRS mail is stressful. But if you’ve been putting it off, that certified letter likely means the IRS is done waiting. This is your moment to act before they do.

Okay, So What Should You Do Right Now?

Here’s a step-by-step plan you can follow.

Step 1: Pick Up the Letter

If you haven’t yet, go to the post office and sign for the certified mail. Don’t let fear delay you. Knowing what it is puts you back in control.

Step 2: Open It and Read the Top Right Corner

Look for the letter or notice number. It will usually say something like “Notice CP90” or “Letter 1058” in the top corner or near the heading. That number tells you what kind of notice it is and how serious it might be.

Step 3: Check the Deadline

IRS notices are time-sensitive. Some give you 30 days, others 90 days, and some even less. Make note of your deadline to respond, appeal, or resolve the issue.

Step 4: Don’t Panic — But Don’t Ignore It

Whether it’s a misunderstanding, a past-due bill, or a sign of bigger problems, certified IRS letters mean it’s time to act. But you’re not alone.

Final Thoughts: You’re Not the First, and You’re Not Alone

Getting a certified letter from the IRS can feel like a punch in the gut. But you are not the first person this has happened to, and it doesn’t mean you’ve failed.

The IRS sends certified mail to get your attention, not to ruin your life. But ignoring it? That’s the mistake that causes the most damage.

So whether you owe taxes, missed a deadline, or have no idea what’s going on. Take the first step today. Let us help you figure out what’s really going on and get you back on track. Contact us at Timothy S. Hart Law Group so we can get you where you need to be.

Need clarity fast?

Contact us now for a free certified letter review. We’ll take the letter off your hands and help you understand exactly what it means and what you need to do next. You’re not alone, and we can help get you back on track.

Timothy S. Hart is a seasoned tax attorney and CPA with experience resolving many different tax issues in New York and with the IRS, including tax audits, unfiled tax returns, offers in compromise, criminal tax charges, business tax problems ^[b], and other tax concerns.

Get in touch with the Timothy S. Hart Law Group to schedule your free consultation.

Sources

https://www.taxpayeradvocate.irs.gov/notices-from-the-irs/