IRS Notice CP CPA discusses IRS CP Notice responses

Even an IRS Notice CP CPA sees new IRS CP Notices sporadically. Why? The IRS just has so many of them. I’ll give you a few tips on how to respond to IRS Notices and point out a few pitfalls.

Don’t panic, an IRS CP Notice isn’t always bad news

Some of the IRS Notices in the CP family are generic and informational. For example IRS Notice CP21B informs you of a refund. IRS Notice CP31, sent to the address listed on the tax return, states that your refund check, presumably sent to the same address, was returned as undeliverable. IRS Notice CP31 requests an update for your address on file with the IRS.

Read your IRS Notice CP carefully

The IRS is a bureaucracy and sometimes uses odd phraseology. Often that makes the IRS CP Notice harder to understand. Read it twice. Have a family member read it as well. Sometimes the instructions aren’t clearly stated.

• What is it they want?
• When do they want it?

Be cautious about asking for the IRS to help

You don’t want to open up more issues in the tax return the IRS Notice CP concerns. You don’t want to open up issues for other tax years either. In my experience, as a CPA that deals with IRS Notices, some Folks inadvertently give away too much information when calling or writing to the IRS. Do research first to help you understand what the IRS stance is and your responsibilities.

“Don’t open up other tax issues or other tax returns when communicating with the IRS.”
- Gary Bode, IRS Notice CP CPA

Don’t ignore an IRS CP Notice deadline

If the IRS wants a reply from you, don’t stall. Sometimes Clients squander valuable defense time. In some cases a lack of response from you escalates the IRS request to a demand. I’ve had new Clients who face an IRS Lien or Levy over something that was initially quick and easy to resolve. Don’t generate stress or CPA fees over a trivial matter.

Don’t assume the IRS is correct

The IRS is usually accurate on issues they’re aware of. Often an IRS Notice CP involves information the IRS doesn’t have, like legitimate deductions and tax credits.

Check tax returns for other tax years for the same issue

If the same issue exists in other tax years not covered in the IRS Notice CP, consider addressing them before the IRS extends the audit, for lack of a better word, to those other tax years.

Don’t expect logic from the IRS automated systems

Once the IRS generates a Notice CP you’re in a computer automated world. Over lapping letters and Notices are common.

Don’t think an IRS Notice CP covers all issues in the tax return

Because the IRS uses computer automation it’s possible to receive an IRS Notice CP for one issue, and later receive another IRS Notice CP, for the same tax year, on a different issue. I usually pull the IRS record of account to see what the IRS has on file for the taxpayer. Often I expand that record of account to cover the preceding and subsequent tax year.

Penalty Abatement

Sometimes you can get the IRS to abate penalties listed in their Notice CP. But you have to ask.

Possible responses to an IRS Notice CP

• Do nothing. Some IRS Notices require no response.
  • But if a response is required, don’t stall.
• Pay what they demand. If they’re right, and you can’t submit an Offer in Compromise, just pay.
• File an amended tax return.
  • An example? Say you forgot to include an IRS Form 1099-MISC issued to you for $1000 as a subcontractor. You can amend the tax return to include legitimate expenses.

“Sometimes it’s prudent to engage a CPA for an IRS Notice.”
- Gary Bode, IRS Notice CP CPA

When should you hire a CPA to help you with an IRS Notice?

Here’s some guidance:

• You don’t understand the IRS Notice CP.
• You have other tax issues in the return the IRS Notice CP covers.
• You have the same issues in other tax years.
• You’ve had past trouble with the IRS.
• The stress of handling an IRS Notice CP makes you uncomfortable.
  • If so you might not represent your self well.
• The potential additional tax and penalties are substantial.
  • Sometimes it’s just easier paying them what they demand, if it’s inconsequential, than to stand on principle.
• Is hiring a tax CPA cost efficient?

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Here’s a list of IRS Notice CP cut and pasted from the IRS website.

CP01 We received the information that you provided and have verified your claim of identity theft. We have placed an identity theft indicator on your account. Identity Theft

CP01A This notice tells you about the Identity Protection Personal Identification Number (IP PIN) we sent you. Identity Theft

CP01H You received a CP 01H notice because we were unable to process your tax return. The IRS has locked your account because the Social Security Administration informed us that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2010 for a 2010 tax return).

CP01S We received your Form 14039 or similar statement for your identity theft claim. We’ll contact you when we finish processing your case or if we need additional information

CP02H You owe a balance due as a result of amending your tax return to show receipt of a grant received as a result of Hurricane Katrina, Rita or Wilma. Balance Due

CP03C You received a tax credit (called the First-Time Homebuyer Credit) for a house you purchased. You may need to file a form to report a change in ownership to the house you purchased.

CP04 Our records show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for tax deferment.

CP05 We’re reviewing your tax return.

CP05A We are examining your return and we need documentation.

CP07 We received your tax return and are holding your refund until we complete a more thorough review of the benefits you claimed under a treaty and/or the deductions claimed on Schedule A.

CP08 You may qualify for the Additional Child Tax Credit and be entitled to some additional money. Additional Child Tax Credit

CP09 We’ve sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn’t claim it on your tax return.

CP10 We made a change(s) to your return because we believe there’s a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. Change To Your Estimated Tax Credit Amount

CP10A We made a change(s) to your return because we believe there’s a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. Change To Your Estimated Tax Credit Amount

CP11 We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes. Balance Due

CP11A We made changes to your return because we believe there’s a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes. Balance Due

CP11M We made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes. Balance Due

CP12 We made changes to correct a miscalculation on your return.

CP12A We made changes to correct the Earned Income Credit (EIC) claimed on your tax return.

CP12E We made changes to correct a miscalculation on your return.

CP12M We made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.

CP12R We made changes to the computation of the Rebate Recovery Credit on your return.

CP13 We made changes to your return because we believe there’s a miscalculation. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

CP13A We made changes to your return because we found an error involving your Earned Income Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

CP13M We made changes to your return involving the Making Work Pay credit or the Government Retiree Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

CP13R We made changes to your return involving the Recovery Rebate Credit. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

CP14 We sent you this notice because you owe money on unpaid taxes.

CP14I You owe taxes and penalties because you didn’t take out the minimum amount you had to from your traditional individual retirement arrangement (IRA). Or, you put into a tax-sheltered account more than you can legally.

CP15B We charged you a Trust Fund Recovery Penalty (TFRP) for not paying employment or excise taxes.

CP16 We sent you this notice to tell you about changes we made to your return that affect your refund. We made these changes because we believe there was a miscalculation. Our records show you owe other tax debts and we applied all or part of your refund to them.

CP18 We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.

CP19 We have increased the amount of tax you owe because we believe you incorrectly claimed one or more deductions or credits.

CP20 We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.

CP21A We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). Balance Due

CP21B We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice. Refund

CP21C We made the change(s) you requested to your tax return for the tax year specified on the notice. You’re not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero. Even Balance

CP21E As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. Balance Due

CP21I We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. Balance Due

CP22A We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). Balance Due

CP22E As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. Balance Due

CP22I We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. Balance Due

CP23 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a balance due because of these changes.

CP24 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.

CP24E We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.

CP25 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You’re not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

LT26 You were previously asked information regarding the filing of your tax return for a specific tax period.

ST26 Antes le pedían información referente a la manera que fue presentada su declaración de impuestos para un período tributario específico.

CP27 We’ve sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn’t claim it on your tax return.

CP30 We charged you a penalty for not pre-paying enough of your tax either by having taxes withheld from your income, or by making timely estimated tax payments.

CP30A We reduced or removed the penalty for underpayment of estimated tax reported on your tax return.

CP31 Your refund check was returned to us, so you need to update your address. Refund

CP32 We sent you a replacement refund check.

CP32A Call us to request your refund check.

CP39 We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.

CP42 The amount of your refund has changed because we used it to pay your spouse’s past due tax debt.

CP44 There is a delay processing your refund because you may owe other federal taxes.

CP45 We were unable to apply your overpayment to your estimated tax as you requested. Overpayment

CP49 We sent you this notice to tell you we used all or part of your refund to pay a tax debt. Overpayment

CP51A We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.

CP51B We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.

CP51C We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.

CP53 We can’t provide your refund through direct deposit, so we’re sending you a refund check by mail. Direct Deposits

CP53A We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to reissue your refund.

CP53B We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.

CP53C We tried to direct deposit your refund, but the financial institution couldn’t process it. When refund payments are questionable, we review related returns to ensure the return is valid. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.

CP54B Your tax return shows a different name and/or ID number from the information we have for your account. Please provide more information to us in order to receive your refund.

CP54E Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.

CP54G Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.

CP54Q Your tax return shows a different name and/or ID number from the information we have on file for you or from the information from the Social Security Administration (SSA).We previously sent you a notice asking you to provide us some updated information. We still haven’t received a response from you.

CP59 We sent you this notice because we have no record that you filed your prior personal tax return or returns.

CP60 We removed a payment erroneously applied to your account.

CP62 We applied a payment to your account.

CP63 We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.

CP71 You received this notice to remind you of the amount you owe in tax, penalty and interest.

CP71A You received this notice to remind you of the amount you owe in tax, penalty and interest.

CP71C You received this notice to remind you of the amount you owe in tax, penalty and interest.

CP71D You received this notice to remind you of the amount you owe in tax, penalty and interest.

CP72 You may have claimed a frivolous position on your tax return. A frivolous return is identified when some information on the return has no basis in the law.

CP74 You are recertified for EITC. You don’t have to fill out Form 8862, Information To Claim Earned Income Credit After Disallowance, in the future. You’ll receive your EIC refund within 6 weeks as long as you don’t owe other tax or debts we’re required to collect.

CP75 We’re auditing your tax return and we need documentation to verify the Earned Income Credit (EIC) that you claimed. The Earned Income Credit and/or the Additional Child Tax Credit (ACTC) portion(s) of your refund is being held pending the results of the audit.

CP75A We’re auditing your tax return and need documentation to verify the Earned Income Credit (EIC), dependent exemption(s) and filing status you claimed.

CP75C You were banned from claiming the Earned Income Credit (EIC) in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, we disallowed the EIC for your current tax year.

CP75D We’re auditing your tax return and we need documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Credit (EIC), dependent exemption(s) and other refundable credits that you claimed. We are holding your refund pending the results of the audit.

CP76 We are allowing your Earned Income Credit as claimed on your tax return. You will receive any expected refund in 8 weeks provided you owe no other taxes or legal debts we are required to collect.

CP80 We credited payments and/or other credits to your tax account for the tax period shown on your notice. However, we haven’t received your tax return.

CP080 We credited payments and/or other credits to your tax account for the form and tax period shown on your notice. However, we haven’t received your tax return.

CP81 We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.

CP081 We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.

CP88 We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.

CP90C We levied you for unpaid taxes. You have the right to a Collection Due Process hearing.

CP102 We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes.

CP103 We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due.

CP104 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due.

CP108 You are receiving this notice because you made a payment of $XXXXX on XXXXX, and we can’t determine the correct form or tax year to apply it to.

CP112 We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.

CP113 We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have an overpayment on your account.

CP114 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is an overpayment on your account.

CP120 You need to send us documentation of your tax-exempt status. Tax Exemptions

CP120A Your organization’s tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).

CP123 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due of less than $1.

CP124 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due of less than $1.

.

CP130 Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax. Filing Requirements

CP138 This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe.

CP141C You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return and your return is late.

CP141I You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return.

CP141L You are receiving this notice because you didn’t file your return by the due date.

CP142 We sent you this notice because you filed your information returns late.

CP143 We accepted your explanation for filing your information return late. We will continue processing your returns.

CP145 We were unable to credit the full amount you requested to the succeeding tax period.

CP152 We have received your return. Confirmation of Return Receipt

CP152A We received your Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds and provides an explanation for the reduced credit payment amount.

CP153 We can’t provide you with your refund through a direct deposit, so we’re sending you a refund check/credit payment by mail. Refund

CP156 We received your Form 990-T, Exempt Organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums.

CP160 You received this notice to remind you of the amount you owe in tax, penalty and interest.

CP161 You received this notice because of the money you owe from your tax return.

CP163 You received this notice to remind you of the amount you owe in tax, penalty and interest.

CP166 We were unable to process your monthly payment because there were insufficient funds in your bank account. Payment Process

CP169 You received this notice because we couldn’t locate the return you said was previously filed.

CP171 You received this notice to remind you of the amount you owe in tax, penalty and interest.

CP178 Your tax return filing requirements may have changed: You may no longer owe excise tax. Filing Requirements

CP180/CP181 We sent you this notice because your tax return is missing a schedule or form.

CP182 We sent you this notice because your tax return is missing Form 3468.

CP187 You received this notice to remind you of the amount you owe in tax, penalty and interest.

CP188 We are holding your refund until we determine you owe no other taxes.

CP210/CP220 We made change(s) for the tax year specified on the notice.

CP211A We approved your Form 8868, Application for Extension of Time To File an Exempt Organization Return.

CP211B We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn’t signed or was signed by someone who wasn’t authorized.

CP211C We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn’t received on time. A request for an extension of the time to file your Exempt Organization Return must be received on or before the due date of your return.

CP211D We denied your request to extend the time to file your Exempt Organization Return for an additional three months because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, Part II, Line 7 didn’t explain the need for addtional time OR establish reasons that prevented you from filing by the extended due date.

CP211E We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, didn’t meet one or more of the requirements.

CP231 Your refund or credit payment was returned to us and we need you to update your current address. Address Update Needed

CP232A We approved your request for an extension to file your Form 5330.

CP232B We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn’t received on time. A request for an extension of the time to file Form 5330 must be received on or before the due date of your return.

CP232C We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn’t signed or was signed by someone who wasn’t authorized.

CP232D We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, didn’t state a reason why you need the extension.

CP237 We sent you a replacement refund check.

CP237A Call us to request your refund check.

CP254 Your organization submitted a paper return for the tax period in question. Because our records show that you must file electronically, the paper return doesn’t satisfy your filing obligation.

CP255 We need information to complete the termination of your private foundation status.

CP259 We’ve sent you this notice because our records indicate you didn’t file the required business tax return identified in the notice.

CP259A We sent you this notice because our records indicate you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

CP259B We sent you this notice because our records indicate you didn’t file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.

CP259C We sent you this notice because our records indicate you are presumed to be a private foundation and you didn’t file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.

CP259D We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.

CP259E We sent you this notice because our records indicate you did not file a required Form 990-N, e-Postcard.

CP259F We’re sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.

CP259G We sent you this notice because our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.

CP259H We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

CP261 CP261 is the approval notice for Form 2553, Election by a Small Business Corporation.

CP264 CP264 is the notice for denial of Form 2553, Election by a Small Business Corporation.

CP267A You received a CP267A Notice because you’ve overpaid the Branded Prescription Drug Fee.

CP267B You received a CP267B notice because you overpaid your Insurance Provider Fee under Section 9010 of ACA.

CP268 We made changes to your return because we believe there is a miscalculation on your return. You have a potential overpayment credit because of this miscalculation.

CP276A We didn’t receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time. FTD Penalty

CP276B We didn’t receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time. FTD Penalty

FTD Penalty

CP279 CP279 is the notice of acceptance to the parent corporation of a Qualified Subchapter S Subsidiary (QSub) from Form 8869, Qualified Subchapter S Subsidiary Election.

CP279A CP279A is the notice of acceptance for a Qualified Subchapter S Subsidiary.

CP282 You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners.

CP283C We charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.

CP284 We approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year.

CP285 CP285 notifies BMF taxpayers the reason their Form 1128, Application To Adopt, Change, or Retain a Tax Year, was denied.

CP286 We send this notice when we approve Form 8716, Election To Have a Tax Year Other Than a Required Tax Year.

CP288 We accepted your election to be treated as a Qualified Subchapter S Trust (QSST).

CP290 We’re approving your Electing Small Business Trust (ESBT) election.

CP291 We’re revoking your Electing Small Business Trust (ESBT) election.

CP292 We’re revoking your Qualified Subchapter S Trust (QSST) election.

CP295 We charged you a penalty on your Form 5500.

CP295A We charged you a penalty on your Form 5500.

CP297C We levied you for unpaid taxes. You have the right to a Collection Due Process hearing.

CP299 Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N.

CP301 We sent you this notice to inform that you visited IRS online services website and went through Identity Verification process.

CP501 You have a balance due (money you owe the IRS) on one of your tax accounts.

CP503 We have not heard from you and you still have an unpaid balance on one of your tax accounts.

CP504 You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe.

CP504B You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) certain property or rights to property and apply it to pay the amount you owe.

CP515I This is a reminder notice that we still have no record that you filed your prior tax return or returns.

CP515B You received this reminder notice because our records indicate you didn’t file a business tax return.

CP516 This is a reminder notice that we still have no record that you filed your prior tax return or returns.

CP518I This is a final reminder notice that we still have no record that you filed your prior tax return(s).

CP518B This is a final reminder notice that our records still indicate you haven’t filed a business tax return.

CP521 This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately.

CP523 This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement.

CP547 We received your Form 2848, 8821, or 706, and we assigned you a Centralized Authorization File (CAF) number.

CP563 We reviewed your Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, and we need additional information in order to process it.

CP565 We gave you an Individual Taxpayer Identification Number (ITIN).

CP565 (SP) Nosotros le asignamos un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés).

CP566 We need more information to process your application for an Individual Taxpayer Identification Number (ITIN). You may have sent us an incomplete form. You may have sent us the wrong documents.

CP566 (SP) Necesitamos más información para poder tramitar su solicitud para un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). Usted quizá nos envió un formulario incompleto. O, quizá nos envió los documentos incorrectos.

CP567 We rejected your application for an Individual Taxpayer Identification Number (ITIN). You may not be eligible for an ITIN. Your documents may be invalid. We may not have received a reply when we asked for more information.

CP567 (SP) Hemos rechazado su solicitud para un Número de Identificación Personal de Contribuyente (ITIN, por sus siglas en inglés). Es posible que no reúna los requisitos para un ITIN o que sus documentos no sean válidos. O es posible que no hayamos recibido una contestación de su parte cuando solicitamos más información.

CP601 Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.

CP603 No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.

CP604 Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.

CP604B Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.

CP615I Este aviso es un recordatorio, que según nuestros registros, todavía no tenemos información de que usted haya presentado su anterior declaración o declaraciones de impuestos.

CP615B Este aviso es un recordatorio, que según nuestros registros, usted todavía no ha presentado una declaración de impuestos del negocio.

CP616 Este es un recordatorio que todavía no tenemos un registro de que usted presentó su anterior declaración o declaraciones de impuestos.

CP618I Lo presente, es el aviso final para recordarle que según nuestros registros, usted todavía no ha presentado su(s) declaración(es) anterior(es) de impuestos.

CP618B Lo presente, es el aviso final para recordarle que según nuestros registros, usted todavía no ha presentado una declaración de impuestos del negocio.

CP621 Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.

CP623 Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.

CP701 Recibimos su Formulario 14039 (SP) o declaración similar sobre su reclamo de robo de identidad. Nos comunicaremos con usted cuando completemos el procesamiento de su caso o en caso de necesitar información adicional.

CP711 Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.

CP712 Hemos realizado cambios para corregir un error de cálculo en su planilla.

CP713 Hemos realizado cambios para corregir un error de cálculo en su planilla. No se le debe un reembolso y no adeuda una cantidad de dinero adicional a causa de estos cambios. El saldo de su cuenta es cero.

CP714 Le enviamos este aviso porque usted adeuda contribuciones pendientes de pago.

CP721 Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.

CP722 Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.

CP749 Le enviamos este aviso para informarle que hemos utilizado todo o parte de su reintegro para pagar una deuda contributiva.

CP759 Le enviamos este aviso porque no tenemos registro que indique que usted radicó su planilla o planillas de contribuciones personales para uno o varios años anteriores.

CP771 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.

CP772 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.

CP773 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.

CP774 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.

CP802 Hemos hecho cambios a su declaración ya que creemos que hay un cálculo erróneo. Usted adeuda dinero por sus impuestos como resultado de estos cambios.

CP812 Hemos hecho cambios a su declaración ya que creemos que hay un cálculo erróneo. Como resultado, a usted se le adeuda un reembolso.

CP838 Este aviso le informa a usted, que parte o todo su pago en exceso en la declaración que usted presentó, fue acreditado a otros impuestos federales que usted adeuda.

CP861 Usted recibió este aviso debido al dinero que adeuda de su planilla de contribuciones.

CP910/CP920 Hicimos cambio(s) para el año tributario indicado en el aviso.

CP959 Usted no radicó su planilla de contribución de negocios identificada en este aviso.

CP2000 The income and/or payment information we have on file doesn’t match the information you reported on your tax return. This could affect your tax return; it may cause an increase or decrease in your tax, or may not change it at all.

CP2005 We accepted the information you sent us. We’re not going to change your tax return. We’ve closed our review of it.

CP2006 We received your information. We’ll look at it and let you know what we’re going to do.

CP2030 We are proposing changes in income, credits, and deductions reported on your U.S. Corporation Income Tax Return. We compared your information with items reported to us by banks, businesses and other payers.

CP2057 You need to file an amended return. We’ve received information not reported on your tax return.

CP2501 You need to contact us. We’ve received information not reported on your tax return.

CP2531 Your Tax Return does not match the information we have on file.

CP2566 We didn’t receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.

CP2566R We previously sent you a CP63 notice informing you we are holding your refund until we receive one or more unfiled tax returns. Because we received no reply to our previous notice, we have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.

CP3219A We’ve received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. The notice explains how the amount was calculated and how you can challenge it in U.S. Tax Court.

CP3219B This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments. .

CP3219N We didn’t receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.

Other Notices and Letters

CP 57 Notice of Insufficient Funds

CP 90 / CP 297 Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing

CP 297A Notice of Levy and Notice of Your Right to a Hearing

CP 91 / CP 298 Final Notice Before Levy on Social Security Benefits

Letter 0484C Collection Information Statement Requested (Form 433F/433D); Inability to Pay/Transfer

Letter 0549C Balance Due on Account is Paid

Letter 668D(LP 68) We released the taxpayer’s levy.

Letter 0681C Proposal to Pay Accepted

Letter 0757C Installment Privilege Terminated

Letter 1058 (LT 11) Final Notice prior to levy; your right to a hearing

Letter 1615 (LT 18) Mail us your overdue tax returns.

Letter 1731 (LP 64) Please help us locate a taxpayer.

Letter 1737 (LT 27) Please complete and site Form 433F, Collection Information Statement.

Letter 1961C Installment Agreement for Direct Debit 433-G

Letter 1962C Installment Agreement Reply to Taxpayer

Letter 2050 (LT 16) Please call us about your overdue taxes or tax return.

Letter 2257C Balance Due Total to Taxpayer

Letter 2271C Installment Agreement for Direct Debit Revisions

Letter 2272C Installment Agreement Cannot be Considered

Letter 2273C Installment Agreement Accepted: Terms Explained

Letter 2318C Installment Agreement: Payroll Deduction (F2159) Incomplete

Letter 2357C Abatement of Penalties and Interest

Letter 2603C Installment Agreement Accepted - Notice of Federal Tax Lien Will be Filed

Letter 2604C Pre-assessed Installment Agreement

Letter 2761C Request for Combat Zone Service Dates

Letter 2789C Taxpayer Response to Reminder of Balance Due

Letter 2800C Incorrect Form W-4, Employee’s Withholding Allowance Certificate.

Letter 2801C Exempt Status May not be Allowed

Letter 2840C CC IAPND Installment Agreement Confirmation

Letter 3030C Balance Due Explained:Tax/Interest Not Paid

Letter 3127C Revision to Installment Agreement

Letter 3217C Installment Agreement Accepted: Terms Explained

Letter 3228 (LT 39) Reminder notice.

Letter 4883C We received your federal income tax return; however, we need more information from you to process it.

Letter 5071C We received your federal income tax return; however, we need more information from you to process it.

Letter LP 47 Address Information Request

Letter LP 59 Please contact us about the taxpayer levy.