# Back Taxes Desk > Clear, calm guidance for people who owe the IRS or received an IRS notice: what each letter means, deadlines, payment plans, penalties and audits. Independent editorial site. Not affiliated with any government agency or software company. ## Back Taxes - [Back Taxes guide](https://backtaxesdesk.com/back-taxes) - [Can't Pay Taxes? Your IRS Options If You Owe Money](https://backtaxesdesk.com/back-taxes/cant-pay-taxes-options): If you can't pay taxes by the deadline, file your return on time anyway: the late filing penalty is ten times the late payment penalty. Then pay what you can a… - [Do I Owe Back Taxes? How to Check Your IRS Balance Online](https://backtaxesdesk.com/back-taxes/check-if-you-owe-back-taxes): To answer the question do I owe back taxes, sign in to your IRS Individual Online Account: it lists any balance by tax year, recent payments and some notices.… - [How to Pay Back Taxes to the IRS: Every Payment Method](https://backtaxesdesk.com/back-taxes/how-to-pay-back-taxes): The cheapest way to pay back taxes is from a bank account through IRS Direct Pay or your IRS Individual Online Account, which are free. Cards and digital walle… - [IRS Direct Pay: How to Pay a Tax Balance From Your Bank](https://backtaxesdesk.com/back-taxes/irs-direct-pay-guide): IRS Direct Pay is the IRS's free tool for paying federal tax straight from a US checking or savings account. There is no sign-in: you verify your identity with… - [IRS Electronic Payment Requirement: Are Checks Still OK?](https://backtaxesdesk.com/back-taxes/irs-electronic-payment-requirement): There is no IRS electronic payment requirement for individuals yet. As of September 2026, the IRS still accepts checks and money orders mailed with a return or… - [Owe IRS Money? What Happens Next and What to Do First](https://backtaxesdesk.com/back-taxes/owe-irs-money): When you owe IRS money, a 0.5% monthly late payment penalty and daily compounding interest (7% a year through December 2026) begin the day after the due date.… - [Owe Taxes in 2027? What to Do Before the April 15 Deadline](https://backtaxesdesk.com/back-taxes/owe-taxes-2027): If you owe taxes in 2027 on your 2026 return, the tax is due Thursday, April 15, 2027, even if you get an extension to file. File on time whether or not you ca… - [Tax Debt and Bankruptcy: Can IRS Debt Be Discharged?](https://backtaxesdesk.com/back-taxes/tax-debt-bankruptcy): Tax debt bankruptcy can erase some older IRS income tax, but not all of it. Income tax generally qualifies only if the return was due over three years before t… - [What Happens If You Don't Pay Taxes: The IRS Timeline](https://backtaxesdesk.com/back-taxes/what-happens-dont-pay-taxes): What happens if you don't pay taxes is a slow, predictable escalation. A 0.5% monthly penalty and daily interest start after the due date, then the IRS mails a… - [Why Do I Owe Back Taxes? Common Reasons for an IRS Bill](https://backtaxesdesk.com/back-taxes/why-do-i-owe-back-taxes): If you are asking why do I owe back taxes, the answer is almost always on the notice itself. Most IRS balances come from one of five sources: tax left unpaid w… ## Unfiled Tax Returns - [Unfiled Tax Returns guide](https://backtaxesdesk.com/unfiled-returns) - [Filing Old Tax Returns: Deadlines, Refunds and Right Forms](https://backtaxesdesk.com/unfiled-returns/file-old-tax-returns): Filing old tax returns is allowed for any year, but refunds are only paid if you file within three years of the original due date. In the 2027 season, tax year… - [How to File Unfiled Tax Returns: Step-by-Step Guide](https://backtaxesdesk.com/unfiled-returns/how-to-file-unfiled-tax-returns): To file unfiled tax returns, confirm which years are missing, download your IRS wage and income transcripts, prepare each year on that year's own Form 1040, th… - [IRS Substitute for Return (SFR): What It Is and What to Do](https://backtaxesdesk.com/unfiled-returns/irs-substitute-for-return): A substitute for return is the IRS's own calculation of your tax for a year you did not file, built from W-2, 1099 and other reports. It may not give you deduc… - [Can You Go to Jail for Not Filing Taxes? The Real Risk](https://backtaxesdesk.com/unfiled-returns/jail-for-not-filing-taxes): Yes, you can go to jail for not filing taxes, but only if the failure is willful: you knew you had to file and chose not to. Willful failure to file is a feder… - [Unfiled Tax Returns for a Deceased Person: What to Do](https://backtaxesdesk.com/unfiled-returns/unfiled-tax-returns-deceased-person): Unfiled tax returns for a deceased person are filed by the personal representative: the executor, the court-appointed administrator, or whoever is in charge of… - [Unfiled Tax Returns Statute of Limitations: How Far Back](https://backtaxesdesk.com/unfiled-returns/unfiled-tax-returns-statute-of-limitations): There is no statute of limitations on unfiled tax returns for assessing tax: under IRC 6501(c)(3) the IRS can assess a year with no return at any time. In prac… - [What Happens If You Don't File Taxes? IRS Consequences](https://backtaxesdesk.com/unfiled-returns/what-happens-dont-file-taxes): What happens if you don't file taxes depends on whether you owe. If you owe, the IRS adds 5% of the unpaid tax each month up to 25%, with a $525 minimum once a… ## IRS Notices and Letters - [IRS Notices and Letters guide](https://backtaxesdesk.com/irs-notices) - [How to Respond to a CP2000: Agree, Disagree or Amend](https://backtaxesdesk.com/irs-notices/how-to-respond-to-cp2000): To respond to a CP2000, compare each income item the IRS lists with your records, then sign the response form and mark whether you agree or disagree. Send it w… - [How to Respond to an IRS Notice (and What If You Ignore It)](https://backtaxesdesk.com/irs-notices/how-to-respond-to-irs-notice): Responding to an IRS notice comes down to three moves. If you agree, do what the letter asks, usually pay, and reply only if it requests a reply. If you disagr… - [CP2000 Notice: IRS Says Your Income Doesn't Match Records](https://backtaxesdesk.com/irs-notices/irs-cp2000-notice): A CP2000 notice is an IRS proposal to change your return because income or payment information from employers, banks or brokers does not match what you reporte… - [IRS Final Notice of Intent to Levy (LT11 and Letter 1058)](https://backtaxesdesk.com/irs-notices/irs-final-notice-intent-levy): An IRS final notice of intent to levy, sent as LT11 or Letter 1058, is the last letter before the IRS can take wages, bank accounts or other property. It also… - [IRS Notice CP14: Your Balance Due and What to Do Next](https://backtaxesdesk.com/irs-notices/irs-notice-cp14): IRS notice CP14 is the first bill the IRS sends when a tax return shows a balance that was not paid in full. It lists the tax, penalties and interest for one t… - [IRS Notice CP22A: You Owe After a Change to Your Return](https://backtaxesdesk.com/irs-notices/irs-notice-cp22a): A CP22A notice means the IRS changed your tax return because you asked it to, usually through an amended return, and the change left you with a balance. Check… - [CP3219A: Notice of Deficiency After an Income Mismatch](https://backtaxesdesk.com/irs-notices/irs-notice-cp3219a): CP3219A is a Statutory Notice of Deficiency. The IRS compared your return with W-2, 1099 and other reports from employers and banks, found income or payments t… - [IRS Notice CP501: Reminder of a Balance You Still Owe](https://backtaxesdesk.com/irs-notices/irs-notice-cp501): IRS notice CP501 is a reminder that you still owe on a tax account after an earlier bill, usually a CP14, went unpaid. It is not an enforcement notice yet, but… - [IRS Notice CP503: Second Reminder Before Enforcement](https://backtaxesdesk.com/irs-notices/irs-notice-cp503): IRS notice CP503 is the second reminder that you owe, sent because the IRS has not heard from you since earlier bills. It warns that a federal tax lien notice… - [IRS Notice CP504: Intent to Levy and What to Do Right Now](https://backtaxesdesk.com/irs-notices/irs-notice-cp504): IRS notice CP504 is a Notice of Intent to Levy under Internal Revenue Code section 6331(d), sent when earlier bills went unpaid. It lets the IRS levy your stat… - [CP508C Notice: Tax Debt Certified to the State Department](https://backtaxesdesk.com/irs-notices/irs-notice-cp508c): CP508C is the IRS notice telling you it certified your tax debt as seriously delinquent to the US Department of State. After that, a passport application can b… - [IRS Notice CP518: Final Reminder to File a Missing Return](https://backtaxesdesk.com/irs-notices/irs-notice-cp518): A CP518 notice is the IRS's final reminder that it still has no record of a prior-year tax return from you. Respond now by filing the return with Form 15103, o… - [IRS Notice CP523: Payment Plan Default and What to Do Now](https://backtaxesdesk.com/irs-notices/irs-notice-cp523): A CP523 notice tells you that your IRS installment agreement is in default and that the IRS intends to terminate it and seize (levy) assets. Contact the IRS no… - [IRS Notice CP59: No Record of Your Tax Return on File](https://backtaxesdesk.com/irs-notices/irs-notice-cp59): A CP59 notice means the IRS has no record of a prior-year personal tax return from you. File that return right away, or explain why you did not have to file, u… - [IRS Notice CP71: Annual Reminder of an Unpaid Tax Balance](https://backtaxesdesk.com/irs-notices/irs-notice-cp71): A CP71 notice is an annual reminder from the IRS that a balance of tax, penalties and interest is still unpaid on one of your accounts. It arrives even if you… - [IRS Notice CP90: Final Levy Notice and Your Hearing Rights](https://backtaxesdesk.com/irs-notices/irs-notice-cp90): A CP90 notice from the IRS is a final notice of intent to levy that also tells you of your right to a Collection Due Process hearing. You have 30 days from the… - [IRS Notice LT16: Unpaid Tax or Missing Returns Explained](https://backtaxesdesk.com/irs-notices/irs-notice-lt16): An LT16 from the IRS is a collection letter saying you have unpaid tax, unfiled returns, or both, and asking you to file and pay. It is not a final notice of i… - [IRS Notice of Deficiency (Letter 3219): The 90-Day Letter](https://backtaxesdesk.com/irs-notices/notice-of-deficiency): A notice of deficiency is the IRS's formal legal notice that it intends to assess more tax. You have 90 days from the notice date (150 if it is addressed to yo… - [Why Did I Get an IRS Letter? How to Read It in 5 Minutes](https://backtaxesdesk.com/irs-notices/why-did-i-get-irs-letter): If you are asking why did I get an IRS letter, the answer is printed on it. The IRS writes when you owe a balance, when it changed or questions your return, wh… ## IRS Payment Plans - [IRS Payment Plans guide](https://backtaxesdesk.com/payment-plans) - [Form 9465: How to Fill Out the Installment Agreement Request](https://backtaxesdesk.com/payment-plans/form-9465-instructions): Form 9465 is the paper request for a monthly IRS installment agreement when you cannot pay what your return or notice shows. You list what you owe, what you ca… - [IRS Installment Agreement Default: Fixing a Missed Payment](https://backtaxesdesk.com/payment-plans/irs-installment-agreement-default): An IRS payment plan default happens when you miss a monthly payment, fail to file a return, or owe new tax you do not pay on time. The IRS then sends Notice CP… - [IRS Installment Agreement Types: Which One Fits Your Debt](https://backtaxesdesk.com/payment-plans/irs-installment-agreement): An IRS installment agreement is a long-term monthly payment plan, and the type you get depends mostly on how much you owe. Tax of $10,000 or less can qualify f… - [IRS Payment Plan Calculator: Estimate Your Monthly Payment](https://backtaxesdesk.com/payment-plans/irs-payment-plan-calculator): This IRS payment plan calculator estimates your monthly payment from your balance, the number of months and the charges that keep running on a plan: 7% annual… - [IRS Payment Plan Fees: Setup Costs and Low-Income Waivers](https://backtaxesdesk.com/payment-plans/irs-payment-plan-fees): IRS installment agreement fees range from $0 to $178. A short-term plan of 180 days or less is free. A long-term plan costs $29 online with direct debit, $69 o… - [IRS Payment Plan Not Working Online? Fixes and Alternatives](https://backtaxesdesk.com/payment-plans/irs-payment-plan-not-working): When an IRS payment plan is not working online, the cause is usually one of five things: a missing tax return, a balance above the online limit, a business acc… - [IRS Rejected Your Payment Plan? Why and What to Do Next](https://backtaxesdesk.com/payment-plans/irs-payment-plan-rejected): When the IRS rejects a payment plan, you can appeal through the Collection Appeals Program by calling the number on the rejection letter within 30 days of its… - [IRS Short-Term Payment Plan: 180 Days With No Setup Fee](https://backtaxesdesk.com/payment-plans/irs-short-term-payment-plan): An IRS short-term payment plan gives you up to 180 days to pay your full balance, with no setup fee, if you owe less than $100,000 in combined tax, penalties a… - [IRS Online Payment Agreement Tool: Apply or Revise a Plan](https://backtaxesdesk.com/payment-plans/online-payment-agreement): The IRS Online Payment Agreement tool is the IRS.gov application individuals use to request, view and change a payment plan without calling. It works through y… - [Partial Payment Installment Agreement (PPIA) Explained](https://backtaxesdesk.com/payment-plans/partial-payment-installment-agreement): A partial payment installment agreement (PPIA) is an IRS payment plan for people who cannot pay their full tax debt before the 10-year collection period ends.… - [How to Set Up an IRS Payment Plan Online, by Phone or Mail](https://backtaxesdesk.com/payment-plans/set-up-irs-payment-plan): To set up an IRS payment plan, first make sure every required return is filed, then apply through the Online Payment Agreement tool in your IRS Online Account.… - [Where to Mail Form 9465: Addresses and Filing Tips That Help](https://backtaxesdesk.com/payment-plans/where-to-mail-form-9465): Where to mail Form 9465 depends on timing. Sent with a paper return, it is attached to the front and goes to your return's address. Sent on its own, after fili… ## Tax Debt Relief - [Tax Debt Relief guide](https://backtaxesdesk.com/tax-debt-relief) ## Penalties and Interest - [Penalties and Interest guide](https://backtaxesdesk.com/penalties-interest) ## Audits and Appeals - [Audits and Appeals guide](https://backtaxesdesk.com/irs-audits) ## Liens, Levies and Collection - [Liens, Levies and Collection guide](https://backtaxesdesk.com/irs-collections) ## Tax Extensions - [Tax Extensions guide](https://backtaxesdesk.com/tax-extensions) ## Getting Tax Help - [Getting Tax Help guide](https://backtaxesdesk.com/tax-help)