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IRS letters › CP503

Notice CP503

Second reminder: the balance is still unpaid

The IRS has written twice and still has no payment or reply. The next step is a notice of intent to levy.

Urgent
DeadlinePay or contact the IRS by the date on the notice.

What it means

Your balance is still open after at least two earlier notices. The IRS may also file a federal tax lien, a public claim against your property that can hurt your credit and make it hard to sell or borrow.

What to do

  1. Pay in full, or set up a payment plan right away.
  2. If you can't afford any payment, ask about hardship status (currently not collectible) or an offer in compromise.
  3. If you can't resolve it with the IRS, the Taxpayer Advocate Service is free and independent.

Don't

  • Don't let it reach the levy stage. A plan set up now usually stops further collection.

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Is it really from the IRS?

The IRS starts contact by mail. A real notice has a notice number and your tax year, and you can see it, with any balance, in your IRS online account. The IRS never demands payment by gift card, crypto or wire transfer, and never threatens arrest. If in doubt, call the IRS using a number from IRS.gov, not one from the letter.

The law behind it

§ 6321 § 6159 § 7122

Free help

The Taxpayer Advocate Service is an independent part of the IRS that helps when a problem isn't being resolved (Form 911, or 877-777-4778). Low Income Taxpayer Clinics represent people for free or a small fee, many in Spanish and other languages.

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General information, not tax or legal advice. Always follow the dates and instructions printed on your own notice.