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IRS Notice

Understanding your IRS notice

What is an IRS notice?

An IRS notice is standardized IRS correspondence sent to a taxpayer.

When would I receive an IRS notice?

The IRS would send you a notice to:

Request payment,
Give instructions or information,
Propose penalties or assessments,
Request information.

Many account-related calls result from the receipt of a notice or letter.

How to identify your IRS notice

Each IRS notice can be identified by its CP number, which can be found in the upper right hand corner of the first page of the notice. Each notice also has a title that appears in large bold print near the center of the first page of the notice.

CP	Most common IRS notices
CP 12	Math Error - overpayment of $1 or more
CP 14	Balance Due, no math error
CP 49	Overpaid Tax Applied to other taxes you owe
CP 90 & CP 297	Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing
CP 91 & CP 298	Final Notice Before Levy on Social Security Benefits
CP 161	No Math Error, Balance Due
CP 501	Reminder Notice - Balance Due
CP 504	Urgent Notice - Balance Due
CP 523	Notice of Default on Installment Agreement
CP 2000	Proposed Adjustment for Underpayment / Overpayment

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