CP2000
IRS CP2000 Notice: What It Means and How to Respond
An IRS CP2000 proposes tax changes when income records do not match your return. Learn how to review, agree, disagree, and respond by the notice date.
Read the CP2000 guideIRS NOTICE HELP CENTER
Understand an IRS notice before deciding what to do next
Use the notice number to find a careful, source-backed explanation of what the IRS is asking, which date matters, and what records to gather. These guides provide general information; the instructions on your actual notice control.
START HERE
Find the notice number and response date
The IRS says a CP or LTR number generally appears on the right corner of a notice or letter. Keep the complete notice, note every printed date, and compare the tax period with the return and records before responding.
- Read every page and enclosure
- Calendar the printed response date
- Keep copies and delivery evidence
- Use the IRS contact details on the notice
NOTICE-BY-NOTICE GUIDES
Common IRS notices and letters
Select the exact number shown on the correspondence. A guide for a different notice is not a substitute for the instructions in the one you received.
CP23
IRS CP23 Notice: Estimated Tax Payment Discrepancy and Balance Due
Received an IRS CP23 notice? Learn how to compare estimated payments and credits, document missing payments, and respond by the date shown.
Read the CP23 guideCP59
IRS CP59 Notice: Missing Prior-Year Tax Return
An IRS CP59 says the IRS has no record of a prior-year personal tax return. Learn what to verify and how to respond if you filed or did not need to file.
Time-sensitive correspondence.
Read the CP59 guideCP162E
IRS CP162E Notice: Partnership or S Corporation Return Penalty
Received an IRS CP162E penalty notice for a late or incomplete Form 1065 or 1120-S? Learn what to verify, possible relief paths, and when CPA help may fit.
Read the CP162E guideCP14
IRS CP14 Notice: Balance Due Steps and Records to Review
A practical guide to an IRS CP14 balance-due notice: verify the tax year and payments, understand the due date, and organize the next response.
Read the CP14 guideCP504
IRS CP504 Notice: What It Means and What to Do Now
IRS Notice CP504 is an urgent notice of intent to levy for unpaid tax. Learn what it means, what to verify, payment or appeal options, and next steps.
Time-sensitive correspondence.
Read the CP504 guideLT11 / Letter 1058
IRS LT11 or Letter 1058: Final Notice of Intent to Levy
Received IRS LT11 or Letter 1058? Learn what the final levy notice means, which deadline controls, what Form 12153 does, and when CPA help may fit.
Time-sensitive correspondence.
Read the LT11 / Letter 1058 guideCP90
IRS CP90 Final Notice: Levy Rights and Immediate Next Steps
Received IRS CP90? Learn what this final levy notice means, how the printed hearing deadline and Form 12153 work, and which records to organize.
Time-sensitive correspondence.
Read the CP90 guideCP92
IRS CP92 Notice: State Tax Refund Levy and Hearing Rights
Received IRS CP92? Learn what a state-tax-refund levy means, how the printed hearing deadline and Form 12153 work, and what to reconcile next.
Time-sensitive correspondence.
Read the CP92 guideLetter 525
IRS Letter 525: Audit Changes and the 30-Day Appeal Window
Received IRS Letter 525 after an audit? Learn how to review proposed changes, organize an issue-by-issue response, and follow the printed appeal instructions.
Time-sensitive correspondence.
Read the Letter 525 guideCP3219A
IRS CP3219A Notice: Statutory Notice of Deficiency
A careful guide to an IRS CP3219A statutory notice of deficiency, the non-extendable Tax Court date, response records, and professional coordination.
Time-sensitive correspondence.
Read the CP3219A guideLetter 12C
IRS Letter 12C: Missing Information Needed to Process a Return
Learn why the IRS sends Letter 12C, the 20-day response instruction, which records may be requested, and why the IRS says not to file Form 1040-X.
Read the Letter 12C guideA PRACTICAL REVIEW PROCESS
Move from correspondence to a documented next step
01 / IDENTIFY
Confirm the notice and tax period
Record the CP or letter number, notice date, response date, taxpayer, form, and tax year before analyzing the issue.
02 / RECONCILE
Compare it with the filed return
Match the IRS amounts to the return, source forms, payment records, and prior correspondence. Document every difference.
03 / RESPOND
Follow the notice instructions
Use the response channel and address printed on the correspondence, keep sensitive records secure, and retain proof of delivery.
COMMON QUESTIONS
Before you contact a tax professional
Is Tavella CPA Group affiliated with the IRS?
No. Tavella CPA Group is an independent CPA firm. It is not part of, endorsed by, or affiliated with the IRS or U.S. Treasury.
Can a CPA contact the IRS for me?
In some matters, a CPA can communicate with the IRS after the taxpayer signs an appropriate authorization and the work is included in a signed engagement scope. Representation is not created by submitting a website form, and not every matter is suitable for CPA representation.
Should I attach my notice to the contact form?
No. The contact form asks only for basic contact details and an optional brief description. Do not include Social Security numbers, transcripts, account numbers, or tax documents. A secure portal can be used for document exchange after the next step is confirmed.
What if the deadline is close?
Use the contact information printed on the notice or seek qualified help immediately. Do not wait for a website inquiry to be reviewed. CP90, CP92, LT11, Letter 1058, Letter 525, and CP3219A can involve especially time-sensitive appeal, hearing, or petition dates.
AUDIT OR EXAMINATION
Did the IRS open an examination of a filed return?
An audit is different from a routine balance, payment, or matching notice. Review how an examination scope, requested records, response preparation, and authorized CPA communication can be evaluated.
CPA-LED NOTICE REVIEW