What the IRS says: “The IRS has not heard from you about an unpaid balance; this is the second reminder.” Here’s what it actually means, your deadline, and exactly how to respond.
The tone sharpens here: 'we have not heard from you.' One more ignored notice typically brings the CP504 with its intent-to-levy language. Everything is still fixable online at this stage — payment plan, dispute, or abatement.
Notice family: Collection & Balance Due — The IRS says you owe money and is escalating toward liens and levies. Each notice in the chain is more serious than the last — and each one still has an off-ramp: pay, arrange payments, or dispute in writing before the deadline.
10 days — before the chain escalates further.
Counted in calendar days from the notice date. The exact respond-by date printed on your notice always controls — check page 1.
Act within the 10-day window before the next escalation
Set up the installment agreement now if you can't pay — online setup takes minutes
Update your address with Form 8822 if notices were straying
Put any dispute in writing to the address on the notice
Same playbook as CP501 — written proof of payment, a penalty abatement request, or an IA. The letter matters more now because it interrupts an escalation that's otherwise automatic.
Describe the notice and your side of it — use placeholders, never your SSN or account numbers (the letter keeps [YOUR NAME]-style fields so you fill in the real details privately before mailing). A mail-ready draft with an enclosure checklist comes back in ~20 seconds.
Your IRS response letter draft will appear here.
The IRS has not heard from you about an unpaid balance; this is the second reminder. In practice: The tone sharpens here: 'we have not heard from you.' One more ignored notice typically brings the CP504 with its intent-to-levy language. Everything is still fixable online at this stage — payment plan, dispute, or abatement.
You generally have 10 days — before the chain escalates further. The respond-by date printed on your own notice always controls.
Same playbook as CP501 — written proof of payment, a penalty abatement request, or an IA. The letter matters more now because it interrupts an escalation that's otherwise automatic.