A List of Common IRS Notices
The 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.