Understanding IRS Notice CP11: Notice and Demand for Payment (Second Notice) and How to Respond
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What the IRS Is Telling You
This is the second demand for payment. The IRS is escalating—you've ignored the first notice and they're getting serious.
The Detangler: Plain English
"You didn't pay after the first one. They're still asking nicely, but the clock is ticking before they start taking your stuff."
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Last Verified: May 10, 2026