The IRS starts with mail, not a phone call or email

The IRS will contact you by U.S. mail first. They do not initiate contact by phone, email, or text message. If someone claiming to be from the IRS calls or emails you about money owed, it is not the IRS — it is a scam.

The first letter you receive is usually a notice that explains what you owe, why you owe it, and how much time you have to respond. The IRS sends these notices to the address on file with your most recent tax return. If you have moved and did not update your address with the IRS, the letter may go to an old address, which is why some people discover they owe money only when the debt is already months old.

The letter will have an official IRS letterhead, a notice number, and a specific dollar amount. It will also include instructions for what to do next — whether that means paying, requesting a payment plan, or filing an appeal if you disagree with what you owe.

Key Takeaways

  • The IRS always contacts you first by mail sent to the address on your tax return, never by phone, email, or text.
  • The first notice explains what you owe, why, and how long you have to respond or pay.
  • If you ignore IRS notices, they may file a tax lien against your property or garnish your wages, but they will continue to send mail before taking those steps.
  • Scammers impersonate the IRS by phone and email; the real IRS does not contact people that way about money owed.
  • If you move, update your address with the IRS so notices reach you; mail sent to an old address does not stop the debt from growing.

What happens if you do not respond to the first notice

If you ignore the first notice or do not pay by the deadline, the IRS sends additional notices. Each one gives you another chance to respond or set up a payment arrangement. The notices escalate in tone and urgency, but they remain letters in the mail.

After several months of no response, the IRS may take enforcement action. This can include filing a tax lien (a legal claim against your property), issuing a levy (taking money directly from your bank account or paycheck), or referring your debt to a collection agency. Even when the IRS takes these steps, they continue to send notices by mail explaining what they have done and what your options are.

The key point: the IRS will not call you out of the blue to demand payment. If a caller says they are from the IRS and you owe money, hang up. The IRS contacts people about unpaid taxes through the mail, and only after you have received multiple written notices.

How to know if a letter is really from the IRS

Real IRS notices have specific features. The letter will have an official IRS address (usually a regional office), a notice number that starts with "CP" or "LT" followed by numbers, and your name and Social Security number or tax ID. The letter will explain the tax year in question, the type of tax (income tax, self-employment tax, etc.), and the exact amount owed.

The letter will also include a phone number you can call — but this is a number you call, not a number that calls you. Scammers often include fake IRS phone numbers that connect to their own offices. If you receive a notice and want to verify it is real, do not call the number on the letter. Instead, go to IRS.gov, call the IRS directly at 1-800-829-1040, or visit a local IRS office.

Fake notices often have spelling errors, vague language about what you owe, threats of immediate arrest, or demands for payment by gift card or wire transfer. The real IRS does not threaten arrest for unpaid taxes, does not demand payment by gift card, and does not require wire transfers.

What to do if you receive an IRS notice

Open the letter and read it carefully. Write down the notice number, the tax year, and the amount owed. If you agree with what the IRS says you owe, you have several options: pay in full, request a payment plan, or ask for more time to pay.

If you disagree with the notice, you have the right to appeal. The letter will explain how to request an appeal and how long you have to do so — usually 30 days. You do not need a lawyer or tax professional to appeal, though many people hire one to help.

If you cannot pay right away, contact the IRS before the deadline on the notice. You can set up an installment agreement (a payment plan) by phone, mail, or online. The IRS will work with you on a monthly payment amount, though interest and penalties will continue to accrue until the debt is paid in full.

Why the IRS uses mail instead of phone or email

Mail creates a paper trail. When the IRS sends you a notice by mail, there is a record of what was sent, when it was sent, and to what address. This protects both you and the IRS if there is ever a dispute about whether you were notified. Email and phone calls do not provide the same legal protection.

Mail also prevents scammers from impersonating the IRS as easily. Because the IRS uses official letterhead, official notice numbers, and official addresses, it is much harder for a scammer to fake a letter than to fake a phone call. This is why the IRS has made it a rule: they contact people about money owed through the mail, period.

If you moved and did not update your address

If you moved after filing your tax return and did not tell the IRS your new address, their notices will go to your old address. The debt does not disappear — it keeps growing with interest and penalties. The IRS will eventually take enforcement action based on the address they have on file.

Update your address with the IRS as soon as possible. You can do this by filing Form 8822-B (Change of Address) by mail, or by updating your address in your IRS online account at IRS.gov. If you think you may have missed notices because of an address change, contact the IRS at 1-800-829-1040 to ask what notices they have sent and to what address.

Frequently Asked Questions

Can the IRS call me about money I owe?

The IRS can call you, but only after you have already received written notices by mail and only if you have agreed to speak with them or if they are following up on a payment plan you set up. The IRS will never call you out of the blue demanding immediate payment. If someone calls claiming to be from the IRS about a debt you did not know about, it is a scam.

What if I receive a notice but I do not think I owe that money?

You have the right to dispute it. The notice will explain how to request an appeal or how to contact the IRS to discuss the issue. You usually have 30 days from the date on the notice to respond. Do not ignore the notice — responding within the deadline protects your right to appeal.

How long does the IRS give me to pay after sending a notice?

The first notice usually gives you 10 days to respond. Later notices may give you 30 days or more. The exact deadline is printed on the notice itself. If you cannot pay by that date, contact the IRS before the deadline to request more time or to set up a payment plan.

What if I think the letter is fake?

Check the letterhead, notice number, and address. Go to IRS.gov or call 1-800-829-1040 to verify the notice is real. Do not call any phone number printed on a letter you suspect is fake. If it is a scam, report it to the Treasury Inspector General for Tax Administration (TIGTA) at tigta.gov.

Will the IRS send a notice to my email address?

No. The IRS does not send notices about money owed by email. If you receive an email claiming to be from the IRS about a tax debt, it is a scam. Delete it and do not click any links or download any attachments.