The IRS Collection Timeline, Month by Month
From your first missed payment to the end of the line, here is exactly what the IRS does and when.
Month 1: CP14 notice. This is your first bill. It shows the amount owed plus initial penalties and interest. No enforcement action. Just a bill.
Months 2-4: Reminder notices (CP501, CP503, CP504). Each one is slightly more urgent. CP504 is the "Intent to Levy" notice, but the levy won't happen yet.
Months 5-6: LT11 or Letter 1058. This is the final notice before enforcement. You have 30 days to request a Collection Due Process hearing.
Months 6-12: If you've done nothing, the IRS can now file a federal tax lien (public record, affects credit) and begin enforcing through wage levies and bank levies.
Year 2+: If the balance is large enough, a Revenue Officer may be assigned. This is when the IRS gets personal attention on your case.
Year 10: The collection statute expires. The debt goes away. But 10 years of penalties and interest can triple the original balance before that happens.
The earlier you act in this timeline, the cheaper and easier the resolution. Even if you can't afford to pay, there are options at every stage.