Certified mail is how the IRS sends notices that start a legal clock. Final notices of intent to levy, LT11 and CP90, go out this way. So does a notice of deficiency, CP3219A. The deadline runs from the mailing date, so refusing the envelope does not pause anything.
What happened
The mail carrier left a slip, or asked for your signature. The letter is from the IRS. Routine IRS mail does not come this way. Certified mail is how the agency proves it sent a notice that starts a deadline.
What usually applies
Three notices arrive by certified mail more than any others. LT11 and CP90 are final notices of intent to levy. Each one comes with the right to ask for a Collection Due Process hearing, and that request has a 30 day window. CP3219A is a notice of deficiency. It sets a period to file a petition with the Tax Court. In both cases the clock starts when the IRS mails the notice to your last known address. Signing for the letter does not start it. Not signing does not stop it. Actual receipt is not what the rule turns on. The date printed on your own notice is the date that counts. So the first job is to open it, find the notice number, and write down the deadline.
“This pre-levy Collection Due Process Hearing Notice (CDP Notice) must be given in person, left at the dwelling or usual place of business of the taxpayer, or sent by certified or registered mail, return receipt requested, to the taxpayer's last known address.”
“Notification properly sent to the taxpayer's last known address or left at the taxpayer's dwelling or usual place of business is sufficient to start the 30-day period within which the taxpayer may request a CDP hearing. See paragraph (c) of this section for when a request for a CDP hearing must be filed. Actual receipt is not a prerequisite to the validity of the CDP Notice.”
“such official is authorized to notify the taxpayer of the deficiency by either registered or certified mail.”
“File your petition by the date listed on the notice. The Tax Court can’t consider your case if you file the petition late.”
What to do
- 1
Pick the letter up
A refused envelope does not pause a deadline. The clock runs from the day the IRS mailed it.
- 2
Find the notice number
Look at the top right corner. LT11, CP90, and CP3219A each mean a different thing.
- 3
Write down the printed date
A levy notice gives 30 days for a hearing request. A deficiency notice prints its own petition date.
- 4
Read what the notice offers you
A levy notice says how to ask for a hearing. A deficiency notice says how to go to Tax Court.
- 5
Send anything early and keep proof
A late Tax Court petition cannot be considered. Mail early and keep the receipt and a copy.
The Taxpayer Advocate Service is a free part of the IRS for tax problems that are not getting fixed. Low Income Taxpayer Clinics take these cases for free or for a small fee, and many of them handle Tax Court petitions. Ask one before the printed date passes, not after. Your local 211 line can help you find one near you.
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Sources
- Electronic Code of Federal Regulations, 26 CFR 301.6330-1 (ecfr.gov)Retrieved 2026-07-31
- Electronic Code of Federal Regulations, 26 CFR 301.6212-1 (ecfr.gov)Retrieved 2026-07-31
- Internal Revenue Service, Understanding your CP3219A notice (irs.gov)Retrieved 2026-07-31
Last reviewed 2026-07-31