IRS Notices. September 24, Whitepaper on IRS Notices, with an emphasis on a CP2000. By Erin Koplitz, CPA

Transcription

1 IRS Notices September 24, 2015 Whitepaper on IRS Notices, with an emphasis on a CP2000 By Erin Koplitz, CPA

2 Table of Contents FAQs for a CP Responding to a Notice... 3 Read the Notice... 4 Identify the Issue... 4 Assemble the Information... 4 Follow Up... 5 Responding to a Notice Illustration... 5 Notice Response Letter... 5 Appendix A: List of IRS Notices... 19

3 1 Introduction What notice is received by most taxpayers? The CP2000 often comes to mind. What other types of notices do tax preparers see often? Does it seem as though the IRS has stopped using all the other notices and they just issue a CP2000? Does it seem as though the CP2000 is a catch all notice? As we all know the CP2000 notice is not the only notice that taxpayers receive. A taxpayer can receive several different types of notices. A chart of all these notices is provided in Appendix A. NOTE: Not all notices received require a response. Read the notice carefully to fully understand what is required of the taxpayer. When assisting a taxpayer with responding to a notice, you must first determine whether or not Form 8821, Tax Information Authorization, or Form 2848, Power of Attorney and Declaration of Representative, needs to be filed. If it s is a simple matter and the taxpayer has all required information, neither of the forms may be necessary. However, completing at least one of the forms when assisting a taxpayer is highly recommended. FAQs for a CP2000 The following are frequently asked questions regarding a CP2000. What are the common scenarios for receiving a CP2000? Most of the time a CP2000 is received because of the omission of an information statement. This may happen because the income reported on the information statement is not taxable to the taxpayer. Even though the income is not taxable to the taxpayer, it still should be reported somehow on the taxpayer s return. This is because the IRS has no way of knowing that the income is not taxable in this particular situation.

4 2 Example George received a Form 1099-C, Cancellation of Debt. George is insolvent at the time the debt was cancelled. This means that the amount on George s Form 1099-C is not taxable. Even though this is not taxable George, should still report this on Line 21 of Form 1040, Individual Income Tax Return, to try reduce his possibility of receiving a CP2000. In addition to reporting the income on Line 21, George should also report a negative amount on Line 21 explaining that this is not taxable due to him being insolvent. What is a CP2000 notice? A CP2000 notice is issued by the IRS to show proposed changes to the taxpayer s Form The notice will provide a brief summary as to why the IRS is issuing the notice and will instruct the taxpayer on what to do next. There are procedures to follow depending on whether the taxpayer agrees or disagrees. The CP2000 is not a bill. It is only a proposed adjustment to the information that taxpayer reported on his or her Form The tax proposed is based on a comparison of the information the taxpayer reported on his or her return and the information reported to the IRS. The CP2000 is what the IRS thinks the taxpayer owes or a refund that the IRS thinks is owed to the taxpayer. The CP2000 is not an audit. The CP2000 is issued by the IRS instead of actually auditing the taxpayer s return. The taxpayer s return has gone through an audit screening before the IRS issued the CP2000. During this screening the IRS determined that the issue was not extensive and it is more cost-effective for the IRS to issue a CP2000 rather than conducting an audit. What do I do if I agree with the proposed adjustment? If the taxpayer agrees, simply check the appropriate box on the response form and send it back to the address on the notice. The response form is part of the CP2000. When the taxpayer receives a CP2000 there will be multiple pages. What do I do if I disagree with the proposed adjustment? If the taxpayer disagrees, again check the appropriate box on the response form and collect information to substantiate the taxpayer s position on the tax return. However, according to the Internal Revenue Manual (IRM) the response to the CP2000 is not required to contain substantiating documentation. When evaluating a taxpayer's explanation for unreported income, it is not necessary to verify everything the taxpayer says. As a general rule, the issue of questionable items (those not clearly unallowable) will not be raised. The taxpayer's explanation will generally be taken at face value, including schedules of expenses submitted by the taxpayer to offset unreported income. The screener/examiner should consider the reasonableness of the explanation.

5 3 Even though this is stated in the IRM, the IRS still has every right to not accept the disagreement without substantiation. It is probably best if substantiation is included with the response to avoid any potential scrutiny. If you disagree with the proposal, do not send an amended return in response to the notice. Send a corrected return and indicate that this is for informational purposes only. The corrected return shows what the taxpayer s tax return should have looked like had the taxpayer included the omitted information. The CP2000 is known as a combination letter. Meaning the CP2000 can operate as both an information request and a 30-day letter. Having the potential to be the 30-day letter will cause the taxpayer to be ineligible for an appeals conference. Therefore, the response letter should include a statement indicating that in the event the IRS disagrees with the taxpayer s information, the taxpayer is requesting an appeals conference. NOTE: Though the IRS may disagree with your client s CP2000 response and issue another 30-day letter, giving your client another chance to request a conference with the IRS Office of Appeals, the IRS is not required to give the client this chance. Usually, if the IRS disagrees with your client s CP2000 response, it sends a Statutory Notice of Deficiency, referred to as a 90-day letter. After receiving a 90-day letter, your client can no longer request an Appeals conference and has 90 days to petition the U.S. Tax Court. Since the CP2000 is not an audit, the IRS has the ability to review this issue again by conducting an audit. What do I do if I responded to the IRS and agreed with the proposed adjustments and then found out later that the adjustment was incorrect? The taxpayer can file an amended return to receive a refund, if within the statute of limitations. The IRS has changed the tax return. Responding to a Notice Taxpayers are able to respond to notices received from the IRS in several different ways. The response depends on what notice the taxpayer received, whether the taxpayer agrees or disagrees, and whether the notice requires a response. However, the steps to follow are generally the same for every notice. These steps help the taxpayer and tax preparer to be prepared and respond efficiently. 1. Read the notice. 2. Identify the issue.

6 4 3. Assemble the required information to resolve the issue. 4. Follow up. NOTE: If a notice does not require a response complete Step 1 and maybe Step 2 to make sure there is nothing that the client needs to do or resolve. Make sure what the notice indicates is correct. Read the Notice Reading the notice may seem like an obvious step; however, it is a step that is overlooked or not completed thoroughly. Most of the time the notice a taxpayer receives indicates exactly what the taxpayer needs to do. Most notices also provide a phone number to contact if the taxpayer has questions, and sometimes a fax number to send a response to, if needed. Reading the notice is probably one of the most important steps. Identify the Issue Reading the notice thoroughly will identify the reason the IRS is contacting the taxpayer. Identifying the reason will help in determining whether a Form 8821 or Form 2848 is needed and how much the tax preparer will be involved. Be sure to review the taxpayer s income tax return in question, even if you were the tax preparer that prepared the return. Determine whether the taxpayer: Agrees. Partially agrees. Disagrees. Assemble the Information Determine what information the IRS is requesting. Obtain any documentation necessary to respond appropriately to the notice. If a taxpayer agrees with the notice, no documentation is generally needed. If the taxpayer disagrees with the notice, documentation may or may not be necessary. Assemble the information in an organized manner so the IRS will be able to understand the response. If necessary, include a letter stating the taxpayer s position, the notice received and any additional documents that are applicable. In the letter it may be a good idea to indicate what is included in the response. Send the response that was assembled to the applicable address on the notice or to the fax number, if provided. Generally faxing is more efficient.

7 5 NOTE: Make a copy of the notice and all other information sent in response to the notice to keep for the taxpayer s and tax preparer s records. Follow Up Follow up with the taxpayer and the IRS to make sure the issue is resolved. If it is not and the IRS responded back requiring more information or denying what was originally sent, read what was sent back and see what is required of the taxpayer next. Responding to a Notice Illustration Beth filed her 2012 tax return on her own. She engaged in a stock transaction during the year and received a Form 1099-B, Proceeds from Broker and Barter Exchange Transactions. She ignored the Form 1099-B because she didn t think it had to be reported. In June of 2014 Beth received a CP2000 indicating that she owed $1,500 because the IRS received a Form 1099-B that was not reported on her return. Beth is confused and does not know what to do. She contacts a local tax preparer and brings the notice for the tax preparer to review. The tax preparer followed the above steps and responded with the following information. NOTE: You can use the format of this response letter provided in responding to any notice. However, you should change the wording to properly address the issue in your scenario. Notice Response Letter Do-it-by-the-Book Tax Services June 29, 2014 Department of Treasury Internal Revenue Service Automated Underreporter Unit

8 6 Do-it-by-the-Book Tax Services Brittany Best, CPA 567 Stevey Road Trouble City, AL (654) RE: CP2000, AUR control #4060 To Whom It May Concern: I am writing on behalf of taxpayer, Beth McCoy, SSN , in response to the CP2000 notice the taxpayer received. A copy of the CP2000 is attached. The taxpayer partially disagrees with the proposed changes and owes $630 plus interest, instead of the amount as shown on the CP2000. The CP2000 states that the information the IRS has on file does not match the information the taxpayer reported. The IRS received Form 1099-B, Proceeds from Broker and Barter Exchange Transactions, from Baker, Inc. in the amount of $6,000 which was not reported on the taxpayer s 2012 Form 1040, Individual Income Tax Return. The taxpayer mistakenly did not report the Form 1099-B proceeds received of $6,000. The full proceeds are not taxable because the taxpayer had basis in the stock of $1,800 and a purchase date of 06/04/2008. The purchase date makes the gain long-term versus short-term. By failing to report the Form 1099-B proceeds of $6,000 and an offsetting basis amount of $1,800, the taxpayer owes $630 plus interest. The new liability is substantiated with the information provided. Do not assess the liability stated on the notice. If the IRS disagrees with the taxpayer s conclusion, please consider this a formal request for an Appeals Conference. Attached items and order: Copy of CP2000 Copy of taxpayer s original 2012 Form 1040, for informational purposes only. Taxpayer s corrected 2012 Form 1040 for informational purposes only. Computation of correct tax liability.

9 7 Sincerely, Brittany Best Brittany Best, CPA I declare and affirm under penalty and perjury that the statements made herein are true and correct to the best of my knowledge. Beth McCoy

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20 18 Conclusion Taxpayers can often times be upset or distraught after receiving a notice from the IRS. If you know how to efficiently respond to a notice, you can put your client s mind at ease and resolve the issue as quickly and efficiently possible.

21 19 Appendix A: List of IRS Notices Notice Number and Description CP01 CP01A CP01B CP01F CP01H CP01S CP02H CP03C CP04 CP05 CP05A CP06 CP06A This CP01 notice is issued to taxpayers who are victims of identity theft and have verified their identity to the IRS. It informs the taxpayer that the account will be monitored for activity and the prevention of future fraudulent impact. This notice tells you about the Identity Protection Personal Identification Number (IP PIN) we sent you. This notice tells you the IRS needs more information from you to process your tax return accurately. This notice invites you to get an Identity Protection Personal Identification Number (IP PIN) and explains its purpose. You received a CP01H 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. We received your Form or similar statement for your identity theft claim. We'll contact you when we finish processing your case or if we need additional information. You owe a balance due as a result of amending your tax return to show receipt of a grant as a result of Hurricane Katrina, Rita or Wilma. 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. 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. We sent you this notice because we re reviewing your tax return to verify income, deductions, credits, etc. We re holding your refund until we finish our review. We are examining your return and we need documentation. We re auditing your tax return and need documentation from you to verify the Premium Tax Credit (PTC) that you claimed. We are holding all or part of your refund, pending the result of this audit, because of this discrepancy with your PTC. We re auditing your tax return and need documentation from you to verify the Premium Tax Credit (PTC) that you claimed.

22 20 CP07 CP08 CP09 CP10 CP10A CP11 CP11A CP11M CP12 CP12A CP12E/ CP12F CP12M CP12R CP13 CP13A CP13M 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. You may qualify for the Additional Child Tax Credit and be entitled to some additional money. 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. 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. 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. 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. 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. 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. We made changes to correct a miscalculation on your return. We made changes to correct the Earned Income Credit (EIC) claimed on your tax return. We made changes to correct a miscalculation on your return. We made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. We made changes to the computation of the Rebate Recovery Credit on your return. 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. 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. 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.

23 21 CP13R CP14 CP14H CP14I CP15B CP15H CP16 CP18 CP19 CP20 CP21A CP21B CP21C CP21E CP21H CP21I 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. We sent you this notice because you owe money on unpaid taxes. We sent you this notice because you owe money on an unpaid shared responsibility payment. 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. We charged you a Trust Fund Recovery Penalty (TFRP) for not paying employment or excise taxes. Your shared responsibility payment (SRP) assessment is due to a recalculation based on changes to your income tax liability. Your examination results are addressed in a separate correspondence. 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. We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected. We have increased the amount of tax you owe because we believe you incorrectly claimed one or more deductions or credits. We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected. 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). 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. 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. 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. We made the changes you requested to your tax return for the tax year on the notice, which also changed your shared responsibility payment. 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.

24 22 CP22A CP22E CP22H CP22I CP23 CP24/ CP24E CP25 CP27 CP30 CP30A CP31 CP32 CP32A CP39 CP42 CP44 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). 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. We made the changes you requested to your tax return for the tax year on the notice, which also changed your shared responsibility payment. 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. 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. 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. 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. 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. 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. We reduced or removed the penalty for underpayment of estimated tax reported on your tax return. Your refund check was returned to us, so you need to update your address. We sent you a replacement refund check. Call us to request your refund check. We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money. The amount of your refund has changed because we used it to pay your spouse s past due tax debt. There is a delay processing your refund because you may owe other federal taxes.

25 23 CP45 CP49 CP51A/ CP51B/ CP51C CP53 CP53A CP53B CP53C CP35D CP54B CP54E/ CP54G CP54Q CP57 CP59 CP60 CP62 CP63 We were unable to apply your overpayment to your estimated tax as you requested. We sent you this notice to tell you we used all or part of your refund to pay a tax debt. We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes. We can t provide your refund through direct deposit, so we re sending you a refund check by mail. 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. 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. 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. We can t direct deposit your refund because we limit the number of direct deposit refunds to the same bank account or on the same pre-paid debit card. 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. Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information. 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. Notice of Insufficient Funds. We sent you this notice because we have no record that you filed your prior personal tax return or returns. We removed a payment erroneously applied to your account. We applied a payment to your account. We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.

26 24 CP71/ CP71A/ CP71C/ CP71D CP72 You received this notice to remind you of the amount you owe in tax, penalty and interest. 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 CP75A CP75C CP75D CP76 CP77 CP80 CP080 CP81/ CP081 CP88 We re auditing your tax return and we need documentation to verify the Earned Income Credit (EIC) that you claimed. The EIC and/or the Additional Child Tax Credit (ACTC) portions of your refund are being held pending the results of this audit. If you claimed the Premium Tax Credit (PTC), that portion of your refund is also being held. We re auditing your tax return and need documentation to verify the Earned Income Credit (EIC), dependent exemption(s) and filing status you claimed. 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. 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. 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. We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing. 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. 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. 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. We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.

27 25 CP90 CP90C CP91 CP92 CP94 CP101 CP102 CP103 CP104 CP105 CP106 CP107 CP108 CP111/ CP112 CP113 CP114 CP115 We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing. We levied you for unpaid taxes. You have the right to a Collection Due Process hearing. We levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing. We levied your state tax refund for unpaid taxes. You have the right to a Collection Due Process hearing. This notice is to inform you that a restitution-based assessment was made under Internal Revenue Code Section 6201(a)(4) in accordance with the court s restitution order. The amount due is based on the amount of restitution you were ordered to pay, as well as any other penalties and interest reflected on the billing summary. 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. 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. We made changes to your tax return because we found a miscalculation. As a result of these changes, your balance due also changed. 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. We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due. We believe you have miscalculations on your return. The changes we made resulted in a balance due. We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. As a result of these changes, you have a balance due. 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. We made changes to your return because we believe there s a miscalculation. As a result, you are due a refund. 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. 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. We made changes to your tax return because we found a miscalculation. As a result of these changes, you have an overpayment on your account.

28 26 CP116 CP117 CP120 CP120A CP120B CP123 CP124 CP125 CP126 CP127 CP128 CP130 CP131/ CP131A CP132 CP133 We believe you have miscalculations on your return. The changes we made resulted in a refund. We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. As a result of these changes, you have an overpayment on your account. You need to send us documentation of your tax-exempt status. 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). You are no longer recognized as a tax-exempt subordinate in a group ruling letter. 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. 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. We made changes to your tax return because we found a miscalculation. As a result of these changes, you have a balance due of less than $1. We believe you have miscalculations on your return, and we changed it. We made changes to your Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, because we found a miscalculation. Our changes don t affect the amount of tax you owed. You received this notice because of the remaining balance due on a tax period after an overpayment was applied to your account. Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax. We made changes to your tax return because we believe there s a miscalculation on your return. As a result of these changes, you don t owe us any money, nor are you due a refund. We made changes to your tax return because we believe there's a miscalculation on your return. As a result of these changes, you owe an additional amount. We made changes to your tax return because we believe there s a miscalculation on your return. As a result of these changes, there s an overpayment on your account.

29 27 CP134B CP134R CP138 CP141C CP141I CP141L CP141R CP142 CP143 CP145 CP148A CP148B CP152 CP152A CP153 CP156 CP160 CP161 CP163 This balance due notice alerts you there is a discrepancy in the amount of federal tax deposits credited to your account from the amount reported on your tax return, and to make payment by the pay-by-date listed on the notice. This overpayment notice alerts you there is a discrepancy in the amount of federal tax deposits credited to your account from the amount reported on your tax return, and you are due a refund. This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe. 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. You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return. You are receiving this notice because you didn t file your return by the due date. We removed the penalty charged on your account. We sent you this notice because you filed your information returns late. We accepted your explanation for filing your information return late. We will continue processing your returns. We were unable to credit the full amount you requested to the succeeding tax period. When we change an employer s business address in our records, we send a CP148A to the new address. When we change an employer s business address in our records, we send a CP148B to the old address. We have received your return. 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. We can t provide you with your refund through a direct deposit, so we re sending you a refund check/credit payment by mail. We received your Form 990-T, Exempt Organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums. You received this notice to remind you of the amount you owe in tax, penalty and interest. You received this notice because you have an unpaid balance due. You received this notice to remind you of the amount you owe in tax, penalty and interest.

30 28 CP165 CP166 CP169 CP171 CP173 CP177 CP178 CP180/ CP181 We sent you this notice because your bank didn t honor your payment. As a result, we charged you a penalty. We were unable to process your monthly payment because there were insufficient funds in your bank account. You received this notice because we couldn't locate the return you said was previously filed. You received this notice to remind you of the amount you owe in tax, penalty and interest. You received this notice because, according to our calculations, you did not prepay enough of your tax through estimated tax payments, or your estimated tax payments were not made on time. This notice informs you of the penalty we assessed for failure to make sufficient timely estimated tax payments. We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing. Your tax return filing requirements may have changed: You may no longer owe excise tax. 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 CP187 CP188 CP207/ CP207L CP210/ CP220 CP211A CP211B CP211C You received this notice to remind you of the amount you owe in tax, penalty and interest. We are holding your refund until we determine you owe no other taxes. You received this notice because your deposit schedule, the Record of Federal Tax Liability (ROFTL), had missing or incorrect information. We need additional information from you. We made change(s) for the tax year specified on the notice. We approved your Form 8868, Application for Extension of Time To File an Exempt Organization Return. 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. 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.

31 29 CP211D CP211E CP225 CP231 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 additional time or establish reasons that prevented you from filing by the extended due date. 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. We applied a payment to your account. Your refund or credit payment was returned to us and we need you to update your current address. CP232A We approved your request for an extension to file your Form CP232B CP232C CP232D CP237 CP237A CP254 CP255 CP259 CP259A CP259B 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. 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. 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. We sent you a replacement refund check. Call us to request your refund check. 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. We need information to complete the termination of your private foundation status. We ve sent you this notice because our records indicate you didn t file the required business tax return identified in the notice. 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. 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.

32 30 CP259D CP259F CP259G CP259H CP260 CP261 CP264 CP267 CP267A CP267B CP268 CP276A CP276B CP278 CP279 CP279A We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return. We re sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return. 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. 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. We removed a payment that was incorrectly applied to your tax return for the tax period shown on your notice. This notice shows the correct amount you owe us. CP261 is the approval notice for Form 2553, Election by a Small Business Corporation. CP264 is the notice for denial of Form 2553, Election by a Small Business Corporation. The amount of credits (federal tax deposits or estimated tax payments) you claimed on your tax return for the tax period shown on your notice and the amount of credits that were applied to that year are different. You received a CP267A Notice because you ve overpaid the Branded Prescription Drug Fee. You received a CP267B notice because you overpaid your Insurance Provider Fee under Section 9010 of ACA. 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. 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. We didn t receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time. We denied your request to change your entity classification from Form 8832, Entity Classification Election, because you didn t submit the form timely. We re returning your Form 8832 in a separate letter. 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 is the notice of acceptance for a Qualified Subchapter S Subsidiary.

33 31 CP282 CP283C CP284 CP285 CP286 CP286D CP287 CP287A CP287B CP287C CP288 CP290 CP291 CP292 CP295/ CP295A CP297 CP297A CP297C 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. We charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. We approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year. CP285 notifies BMF taxpayers the reason their Form 1128, Application To Adopt, Change, or Retain a Tax Year, was denied. We send this notice when we approve Form 8716, Election To Have a Tax Year Other Than a Required Tax Year. This notice informs you that we terminated your Section 444 election because you didn t file Form 8752, Required Payment or Refund Under Section 7519, annually as required. We denied your Form 8716 request for an Internal Revenue Code (IRC) Section 444 election because we show you established your tax year as a calendar year. You filed your Form 8716 late. Therefore, we can t process your request. We ll mail your denied Form 8716 separately. We denied your Form 8716 request because your deferral period is more than 3 months. We ll mail your denied Form 8716 separately. We denied your Form 8716 request because we show an Internal Revenue Code (IRC) 444 election was previously terminated. An entity cannot make another IRC Section 444 election if an election was previously terminated. We ll mail your denied Form 8716 separately. We accepted your election to be treated as a Qualified Subchapter S Trust (QSST). We're approving your Electing Small Business Trust (ESBT) election. We're revoking your Electing Small Business Trust (ESBT) election. We're revoking your Qualified Subchapter S Trust (QSST) election. We charged you a penalty on your Form We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing. We levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing. We levied you for unpaid taxes. You have the right to a Collection Due Process hearing.

34 32 CP298 CP299 CP301 CP501 CP501H CP503 CP503H CP504 CP504B CP515B CP515I CP516 CP518B CP518I CP521 CP523 CP523H CP547 We are notifying you of our intent to levy up to 15% of your social security benefits for unpaid taxes. Your organization may be required to file an annual electronic notice (e- Postcard), Form 990-N. We sent you this notice to inform that you visited IRS online services website and went through Identity Verification process. You have a balance due (money you owe the IRS) on one of your tax accounts. You have a balance due (money you owe the IRS) on your shared responsibility payment account. We have not heard from you and you still have an unpaid balance on one of your tax accounts. You still have an unpaid balance on your shared responsibility payment account. 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. 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. You received this reminder notice because our records indicate you didn't file a business tax return. This is a reminder notice that we still have no record that you filed your prior tax return or returns. This is a reminder notice that we still have no record that you filed your prior tax return or returns. This is a final reminder notice that we still have no record that you filed your prior tax returns. This is a final reminder notice that we still have no record that you filed your prior tax return(s). This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately. This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement. This notice informs you of our intent to terminate your installment agreement. We received your Form 2848, 8821, or 706, and we assigned you a Centralized Authorization File (CAF) number.

35 33 CP560A CP560B CP561A CP561B CP561C CP562C CP563 CP565 CP566 CP567 CP2000 CP2005 CP2006 CP2030 CP2057 CP2501 CP2531 Important Information about your child s Adoption Taxpayer Identification Number (ATIN). We assigned your child an ATIN. Important Information about your child s Adoption Taxpayer Identification Number (ATIN). We approved your request for a one-year extension. Important Information about your child s Adoption Taxpayer Identification Number (ATIN). Your child s ATIN expires in 3 months. Important Information about your child s Adoption Taxpayer Identification Number (ATIN). The extension for your child s ATIN expires in 3 months. Important Information about your child s Adoption Taxpayer Identification Number (ATIN). Your child s ATIN expired. Important Information about your child s Adoption Taxpayer Identification Number (ATIN). We need more information to process your one year extension request of your child s ATIN. 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. We gave you an Individual Taxpayer Identification Number (ITIN). 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. 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. 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. We accepted the information you sent us. We re not going to change your tax return. We ve closed our review of it. We received your information. We ll look at it and let you know what we re going to do. 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. You need to file an amended return. We ve received information not reported on your tax return. You need to contact us. We ve received information not reported on your tax return. Your Tax Return does not match the information we have on file.

36 34 CP2566 CP2566R CP3219A CP3219B 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. 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. 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. 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. 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. The list is current as of the date of publication. Samples of each letter and the most up-to-date list is found on the IRS s website at Notice-or-Letter.