Often times the first indication taxpayers have that there is a problem with their taxes is when they receive an IRS collection notice, usually delivered by mail or certified mail. We put these pages together to describe the various types of IRS tax notices currently in circulation. As the IRS changes the types of tax notices they use, we will update the content here. You can always come back to look through these IRS collection notices to help you diagnose just what type tax problem you have, then go to our IRS Collections Process page to determine the severity of your specific tax problem.
The IRS classifies its tax notices according to the type of tax form they relate to, either individual filer notices or business filer notices. Click the individual filer link text to see individual tax notices and the business filer link text to see business tax notices. Each page has explanations of the tax notices currently being used by the IRS that can help you understand how your tax problem fits into the overall tax collections process.