A taxpayer holding a CP14 and one holding an LT11 need different messages. Early notices call for calm explanation and a payment plan conversation. A CP504 or LT11 calls for speed, because rights and deadlines are now at stake. Build separate adverts, form questions and follow-up for each stage.
The sequence
| Notice | What it is | Taxpayer's state of mind | What to say |
|---|---|---|---|
| CP14 | First balance due notice | Surprised, often hoping it goes away | What the notice means, the cost of waiting, simple options |
| CP501 / CP503 | Reminders | Avoiding | Penalties and interest are adding up; a plan is simpler than they think |
| CP504 | Notice of intent to levy | Worried | What the IRS can now do, the real deadline, and that help is available |
| LT11 / Letter 1058 | Final notice of intent to levy and right to a hearing | Frightened | The 30-day hearing right, what a practitioner can do now |
| Levy or garnishment | Enforcement under way | Urgent, ready to act today | Fast help to release or limit the levy, and a call back in minutes |
Check notice details and current timeframes on IRS.gov before quoting them in adverts. The IRS has lengthened the gaps between reminders in recent years, and specifics change.
Adverts by stage
Early stage (CP14 to CP503): educational video from a credentialed practitioner. "Got a CP14? Here is what it means and what to do this week." The aim is trust and a first conversation, not panic.
CP504: specific and factual. "A CP504 means the IRS can start taking your state refund and move towards levy. Here is what happens next." Urgency comes from the real deadline, never an invented one.
LT11 and levy: direct. "Received a final notice or a levy? An enrolled agent can review it today." These enquiries should be routed to a person first.
Form questions that sort stages automatically
- Which letter or notice did you receive most recently? (List them, plus "not sure")
- Is the IRS currently taking money from your wages or bank account?
- Roughly how much do you owe? (Ranges)
- Are any tax returns unfiled? How many years?
- Is this personal, business or payroll tax?
Answers set the priority. An active levy goes to the front of the queue. A CP14 under your balance threshold gets a helpful reply and a resource, not a sales call.
Follow-up by stage
- Active levy or LT11: call within minutes, consultation same or next day.
- CP504: call the same day, consultation within the week.
- CP14 to CP503: a short series of useful emails and texts over two to four weeks. Many will come back when the next notice arrives.
Why this matters more in 2026
The IRS FY2025 Data Book shows levies up 8% and new unfiled-return investigations up 291% (see our full analysis). More taxpayers are moving through the later stages, and they are comparing firms faster. Firms that match the message to the notice, and answer quickly at the urgent end, convert more of them.
Want these numbers for your own firm? Book a strategy call and we will walk through your lead sources, intake and cost per retained case.