How to triage incoming IRS notices: categorize by urgency, determine response requirements, decide when to escalate, and maintain a notice-tracking system.
Record the notice type, date, tax year, and deadline in your notice tracker. Confirm whether you have a valid POA on file for the taxpayer.
Informational notices (no action required): CP01, CP05. Action-required notices: CP2000, CP3219, CP504. Urgent/escalation: LT11, LT1058, notice of intent to levy. Assign the appropriate response timeline.
Identify what the IRS is asking for: additional information, payment, agreement, or disagreement. Calculate the deadline from the notice date and set an internal response deadline with buffer time.
If the notice involves a formal audit, collections action, appeal rights, or criminal investigation referral, escalate to the representation lane. Document the escalation reason and handoff.
Prepare and send the response. Log the response method, date, and confirmation. Set a follow-up reminder. When resolved, document the outcome and update the client file.
EA includes the templates, checklists, logs, and SOPs to execute this workflow consistently across every engagement.