2026 UPDATE: We are reviewing guidance against current IRS publications, forms, and collection standards.

All collections

Guided collection

Balance Due Notices: The Complete Sequence

Follow the IRS collection sequence from first bill to final levy notice. Understand each notice, what changes at each step, and every resolution available before enforcement begins.

Designed for: Taxpayers who have received a CP14, CP501, CP503, CP504, or LT11 notice

  1. 1

    Understand

    How the IRS collection sequence works

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  2. 2

    Understand

    CP14: First balance due notice

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  3. 3

    Understand

    CP501: First reminder — balance still unpaid

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  4. 4

    Understand

    CP503: Second reminder — escalation approaching

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  5. 5

    Understand

    CP504: Notice of intent to levy — act now

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  6. 6

    Understand

    LT11: Final notice before levy action

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  7. 7

    Compare

    Installment agreements: pay over time

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  8. 8

    Compare

    Offer in Compromise: settle for less

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  9. 9

    Compare

    Currently Not Collectible: hardship freeze

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  10. 10

    Verify

    How to stop a levy with Form 12153

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  11. 11

    Calculate

    Estimate OIC eligibility

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  12. 12

    Verify

    Official IRS sources for this sequence

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