A List of Common IRS Notices

This entry is part 3 of 2 in the series Tax Representation

taxesUncleSamIWantYouThe Internal Revenue Service sends out many different documents to taxpayers.  They never contact you by telephone, email, or text message. A family of these documents, beginning with the letters CP for “computer paragraph” are generated by a machine. You can find a complete listing of IRS letters and notices at www.irs.gov.

Some of the more common CP “letters” are shown below with a brief explanation.  Once you understand what the IRS is requesting from you, contact a tax practitioner for guidance. Do not ignore a letter you receive from the Internal Revenue Service.

CP 12 – IRS made changes to your income tax return in order to correct a miscalculation.

CP 14 – This is a first notice that a tax balance is due.

CP 31 – The IRS is notifying you a refund check was returned to them due to an incorrect address.

CP 42 – The IRS is notifying you that an amount of a refund has changed because they used it to pay your spouse’s past due tax debt.

CP 49 – This notifies you that all or part of a refund was used to pay a tax debt.

CP 90/CP 297 – This is a final notice — Notice of Intent To Levy accompanied by a notice of the taxpayer’s right to a hearing.

CP 91/CP 298 – This is a final notice before levy on Social Security benefits.

CP 161 – Request for payment or notice of unpaid balance.

CP 501/502 – The first of a series of reminder notice that there is a balance due.

CP 503 – The second reminder notice that there is a balance due.

CP 504 – The final and most serious balance due notice. You must pay the amount immediately or the IRS will proceed with an enforced collection method and seize or levy a state tax refund. They will also search for other assets to levy.

CP 523 – This is a notice of default (failure to pay) on installment agreement and imminent seizure (levy) of assets.

CP 2000 – This is one of the most common notices. It proposes an adjustment for underpayment or overpayment.

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Phillip Schein, EA

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Phillip Schein, EA

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