CP515: You must file your 20XX tax return
Initial return delinquency notice (if letter CP59 goes undelivered). [IRM 5.19.2.6.1.1 (4-23-2021)]
Updated: July 11, 2025
Template Category: Notices
CP88: Taxpayer Delinquency Investigation (TDI) Refund Hold
Refund hold initiated by IRS Examination as a result of a delinquent return. [IRM 25.12.1.12.2 (12-19-2017)] Taxpayers are given the 1-800-829-0922 or 1-800-829-8374 account inquiry hotlines to resolve the notice.
Updated: July 11, 2025
CP80: Unfiled Tax Return- Credit on Account
Estimated tax payments and other credits are on the account for an unfiled year. [IRM 21.4.1.4.1.1 (3-15-2024) and IRM 21.2.4.3.44.2 (10-02-2023)]
Updated: July 11, 2025
CP63: We Have Held Your Tax Refund
CP63 is issued to inform the taxpayer that their refund is held as a result of an IRS Collection function determination of a potential delinquent return liability. The notice contains the Refund Hold toll-free number: 1-866-897-3315.
[IRM 25.12.1.6 (11-24-2009)]
Updated: July 11, 2025
LT38: Reminder: You Have a Balance Due; IRS Has Ways to Help You
Reminder letter issued in 2023 and 2024 for 2021 and prior year balances owed in which the taxpayer is not in an agreement
Updated: July 10, 2025
CP522: IRS Partial Pay Installment Agreement- Two Year Review
Letter from the IRS requesting required two-year financial review of a partial pay installment agreement
Updated: July 10, 2025
PDC Letter: Private Debt Collection Letter
Letter from the TDC that notifies a taxpayer that they are assigned to their Private Debt Collection Agency
Updated: July 10, 2025
Form 9297: Summary of Taxpayer Contact
Revenue officer request and deadline for information
Updated: July 14, 2025
CP40: Taxpayer Account Assigned to a Private Debt Collection Agency
Taxpayer’s account has been assigned to a Private Debt Collection Agency (PDC.) Further notices and contacts for collection will be made by one of the PDCs.
Updated: July 14, 2025
CP71C: Annual Notice
Annual Installment Agreement Reinder for taxpayers in Currently Non-Collectible status or assigned to collection
Updated: July 14, 2025