Read the letter for three facts
Find the notice number (often a CP or LT code in the corner), the tax period, and any date by which you must pay, file, or call. Ignore the tone of the first paragraph until those three items are written down. A balance-due notice, a filing reminder, and a levy warning are different problems even when they look similar.
Do not ignore it, and do not over-explain on the phone
Silence lets collection move to the next step. Calling the number on the letter without a plan can also create a recorded statement you did not intend. If the amount is wrong, if returns are missing, or if you cannot pay, that is the moment to involve an Enrolled Agent rather than improvising with Collections.
Match the notice to a path
Unfiled returns come first. Then payment: an installment agreement, penalty abatement if the add-ons are the problem, or an offer in compromise only when the financials support it. Matthew Wright, EA, NTPI Fellow, reviews notices for clients nationwide from North Texas. Bring the letter, even if it is a photo of the first page.