The IRS is trying to collect unpaid taxes or unfiled tax returns from you.

Why you received IRS Letter 5972C

1. You have an unpaid tax balance and/or an unfiled tax return.
2. The IRS sent Letter 5972C to inform you of steps you need to take to avoid IRS enforcement actions such as liens and levies.

Notice deadline: As specified on the notice

If you miss the deadline: The IRS may issue a levy or file a tax lien.