Most IRS notices give you a limited time to act. Miss it and you can lose options, like the right to an Appeals hearing or to take your case to Tax Court. This calculator counts the days for you from the date printed on your notice. It also moves the deadline forward if it falls on a weekend or holiday. Always compare the result with any date printed on the notice itself.
How to use the calculator
- Find the notice date. It is usually near the top right of the first page. Use that date, not the date you opened the envelope.
- Pick the notice type. The menu includes the common ones below. If yours isn't listed, choose "custom" and enter the number of days your notice gives.
- Read the result. The tool shows the raw deadline and, if needed, the next business day.
| Notice | What it is | Usual window |
|---|---|---|
| CP2000 | Proposed changes because income on your return didn't match what was reported to the IRS | 30 days (60 days if you live outside the U.S.) |
| LT11 / Letter 1058 | Final notice of intent to levy | 30 days to request a Collection Due Process hearing |
| CP90 | Final notice of intent to levy (federal payments) | 30 days to request a Collection Due Process hearing |
| CP3219A | Notice of Deficiency ("90-day letter") | 90 days to petition the U.S. Tax Court (150 days if addressed outside the U.S.) |
| Letter 525 / Letter 950 | "30-day letters" proposing audit changes | Generally 30 days |
| CP14 | Balance due | 21 calendar days (10 business days if $100,000 or more) to pay without more interest |
| Custom | Any other notice | The number of days printed on it |
A Collection Due Process (CDP) hearing is a chance to have the IRS Independent Office of Appeals review a planned levy or a lien filing before you lose that right. You request it on Form 12153.
How the math works
Step 1: Count calendar days. The tool adds the window to the notice date. Weekends and holidays count as days. A 30-day window from October 1 ends on October 31.
Step 2: Apply the weekend and holiday rule. Under Internal Revenue Code § 7503, if the last day to do something falls on a Saturday, Sunday or legal holiday, it is on time if you do it on the next day that is not a weekend or holiday. "Legal holiday" means a legal holiday in the District of Columbia. For something you must file at an IRS office outside D.C., a statewide holiday in that state also counts. D.C. holidays include all federal holidays plus D.C. Emancipation Day (April 16).
Step 3 (business-day windows only). For the CP14 window on balances of $100,000 or more, the tool counts only weekdays that are not federal holidays.
Worked example (the default inputs)
Notice date: Thursday, October 1, 2026.
- CP2000, Letter 525, Letter 950, LT11, Letter 1058 or CP90 (30 days): October 31, 2026 is a Saturday, so the deadline moves to Monday, November 2, 2026.
- CP2000 if you live outside the U.S. (60 days): Monday, November 30, 2026.
- CP3219A (90 days): Wednesday, December 30, 2026.
- CP3219A addressed outside the U.S. (150 days): February 28, 2027 is a Sunday, so the deadline moves to Monday, March 1, 2027.
- CP14 (21 calendar days): Thursday, October 22, 2026.
- CP14 for $100,000 or more (10 business days): Skipping weekends and the Columbus Day holiday on October 12, the deadline is Friday, October 16, 2026.
The date on the notice controls
Many notices print a "respond by," "pay by" or "last day to petition" date. Use it. If the printed date is later than what this calculator shows, you can generally rely on the printed date. If it is earlier, assume the earlier date applies and respond by then.
This matters most for a CP3219A. The IRS says the Tax Court can't consider a petition filed late, and asking the IRS to reconsider does not extend that deadline. Treat it as fixed.
Limitations
- Notices vary. Some notices in the same family give different windows. The printed date is the one to follow.
- Mailing versus receipt. Some deadlines are met when you mail a response by the due date. Others require the IRS or the court to receive it. Use certified mail or the IRS Documents Upload Tool when the notice offers it, and keep proof.
- The LT11 window. The IRS CDP FAQs describe the window as 30 days, and Publication 1660 counts it from the date of the notice. If you miss it, you can still ask for an "equivalent hearing" within one year after the levy notice date, but you can't go to Tax Court afterward and the IRS is not barred from levying.
- Disasters and combat zones. The IRS often postpones deadlines in federally declared disaster areas. The calculator does not include those postponements.
- State holidays. The tool uses federal and D.C. holidays. It does not add state-specific holidays.
- Not legal advice. For Tax Court deadlines especially, consider talking to a tax attorney, an enrolled agent or a Low Income Taxpayer Clinic.
What to do next
Open our page for your notice for step-by-step instructions. If you can't meet a deadline, contact the IRS using the number on the notice before it passes. Our guides on how to contact the IRS, the Collection Due Process hearing and IRS audits cover the next stages.
Frequently asked questions
Does the deadline start when I receive the notice?
No. For almost every notice, the clock starts on the date printed on it. Mail delays eat into your time, so open IRS mail promptly.
What if I can't gather everything in time?
Respond by the deadline with what you have, and explain what's missing and when you expect it. You can also call the number on the notice before the deadline to explain your situation. For a CP3219A, the Tax Court deadline cannot be extended.
My deadline falls on a federal holiday. Do I get the next day?
Yes. Under § 7503, a deadline on a Saturday, Sunday or legal holiday moves to the next business day.
Is 21 days really the deadline on a CP14?
It is the date to pay in full to avoid more interest on the amount shown. If you can't pay, the IRS does not take enforced collection right away, but you should still contact it or set up a payment plan by that date.
Sources
- Internal Revenue Service (IRS), "Topic no. 652, Notice of underreported income – CP2000". irs.gov
- Internal Revenue Service (IRS), "Collection Due Process (CDP) FAQs". irs.gov
- Internal Revenue Service (IRS), Publication 1660, "Collection Appeal Rights". irs.gov
- Internal Revenue Service (IRS), Publication 3498, "The Examination Process". irs.gov
- Internal Revenue Service (IRS), "Failure to pay penalty". irs.gov
- Internal Revenue Service (IRS), "Understanding your CP3219A notice". irs.gov
- Legal Information Institute, 26 U.S. Code § 7503, "Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday". law.cornell.edu
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.