Most tax problems in Concord begin with an envelope, and the wording inside decides what happens next. A tax attorney in Concord, CA starts by reading the notice correctly: who sent it, what it claims, and which deadline it sets. Only then can the notice be matched to the right path, whether that means disputing the amount, arranging payments or asking for hardship relief.
Four details to find on any tax notice
Before reacting to the balance, locate these four items. Together they tell you more than the dollar figure does.
- The sender. The Internal Revenue Service and California's Franchise Tax Board are separate agencies with separate rules. Concord business owners may also hear from the California Department of Tax and Fee Administration about sales tax or from the Employment Development Department about payroll.
- The notice or letter number. IRS notices carry a code such as CP2000 or LT11 in a corner of the page. That code identifies the stage of the case.
- The tax years involved. A single letter can cover several years, and each year may have its own history.
- The response date. Some deadlines are courtesy dates; others end legal rights. Knowing which kind you have is the core of reading a notice well.
If you cannot tell what your letter means, call (415) 754-0115 to schedule a free consultation, or describe it through our contact page.
Common IRS notices and what each one signals
Notices that question your return
A CP2000 proposes changes because income reported by employers, banks or brokers does not match your return. It is a proposal, not a bill, and you can agree, partly agree or disagree in writing. Our CP2000 response guide covers each choice. An audit letter, by contrast, asks you to support specific items on a return already filed.
Notices that ask for payment
CP14 is the first bill after tax is assessed. CP501 and CP503 are reminders. None of these ends a legal right, but interest and penalties keep growing while they go unanswered.
Notices that warn of enforcement
A CP504 warns that the IRS intends to levy and may take state tax refunds. Our article on the CP504 notice of intent to levy explains what it allows. Letter 1058 or LT11 is the final notice of intent to levy and starts a 30-day window to request a Collection Due Process hearing.
The notice with the hardest deadline
A Notice of Deficiency, often called the 90-day letter, follows an audit or unresolved matching notice. It is your ticket to the U.S. Tax Court, where the deficiency can be contested without paying first, but only if a petition is filed within the period printed on the notice.
California FTB notices Concord residents receive
The FTB runs a parallel system with its own vocabulary:
- Demand for Tax Return asks you to file a missing return or explain why none is required. Ignoring it can lead the FTB to estimate your tax.
- Notice of Proposed Assessment proposes additional tax. A written protest is generally due within 60 days of the notice date.
- Final Notice Before Levy and Lien warns that collection action, such as an order to withhold from a bank account, may follow.
- Earnings Withholding Order for Taxes directs an employer to withhold part of your wages for the State.
How a tax attorney in Concord, CA matches the notice to a path
Once the notice is understood, the next question is whether the problem is the amount, the ability to pay, or both. Most cases fall into one of three lanes.
When the amount is wrong
Matching notices, proposed assessments and audit findings can be challenged with documents and, where needed, appeals. The goal is to correct the figure before it becomes final.
When the amount is right but cannot be paid at once
Both the IRS and the FTB offer installment agreements. Staying current on new filings and payments is a condition of keeping one.
When paying in full is not realistic
Other options come into view when income and assets cannot cover the debt.
Hardship and settlement options
The IRS can mark an account Currently Not Collectible when payments would leave you unable to meet basic living expenses. An offer in compromise may be considered when the balance exceeds what can realistically be collected. For certain older income taxes, bankruptcy may also be part of the picture. An attorney can review which of these fits your numbers.
Mistakes that turn a letter into a bigger problem
- Calling the agency and agreeing to figures on the phone before reviewing the records.
- Sending a payment and assuming the matter is closed, when a deadline to dispute is still running.
- Resolving the IRS balance and forgetting that the FTB may follow with its own notice.
- Letting the 30-day or 90-day window pass while gathering paperwork.
The Somal Law Firm represents individuals and small businesses in IRS disputes, audits and appeals throughout Contra Costa County, including Concord, from its Pleasanton office. Our practice areas page outlines that tax work, and our page on a tax attorney in Contra Costa County looks at how federal and state notices can overlap.
Frequently asked questions
Is a letter from the IRS always a bill?
No. Many IRS letters request information, propose changes or explain a rights-based deadline. The notice number and the heading usually show which kind it is.
What if I never received the earlier notices?
Notices go to the last address the agency has on file. If you moved, earlier letters may have gone to the old address. Account transcripts can show which notices were issued and when.
Can one attorney handle both IRS and FTB notices?
Yes. With separate powers of attorney for each agency, a representative can deal with federal and California matters together, which helps keep the two resolutions consistent.
Does paying the balance end my right to dispute it?
Not always, but it changes the route. Before assessment, a dispute can usually be raised in a response, a protest or a Tax Court petition. After payment, the usual route is a refund claim, which has its own time limits and procedures.
If an IRS or FTB notice has arrived at your Concord home or business, call (415) 754-0115 to schedule your free consultation, or use our contact page. Bring the notice itself, and an attorney can review what it means and which deadline controls your next step.
Attorney Advertising. This article is general legal information for Bay Area residents, not legal advice, and does not create an attorney–client relationship. Every situation is different — please consult a licensed attorney about your specific circumstances.