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CP 2000 Sample Contents Page 2

Contents of This Notice - Page 2 of 10 Previous Page        Next Page
Frequently Asked Questions
Why did it take IRS so long to contact me? Tax years generally end on December 31, but we may not receive complete information from employers, banks, businesses, and other payers until much later.
Will I need to file amended returns (federal/state/local) if I agree with some or all of the proposed changes? 
  1. You do not need to file an amended federal tax return to include the proposed changes shown on this notice.  We will correct this tax year when we receive your response.  If you choose to file an amended tax return, write "CP2000" along the top of the 1040X, attach it behind the Response Form page and send to the address shown on this notice.
  2. If the changes on this notice apply to your state tax return, file and amended state/local tax return as soon as possible.  We send information about changes based on this notice to your state and local tax agencies.
  3. File amended returns for any prior or subsequent tax years in which the same error occurred.  You'll limit the penalty and interest you owe.
What should I do if I am currently in bankruptcy? If you filed for bankruptcy, please complete and return the response page, including any applicable supporting documentation if you checked Option 2 or Option 3.  Please be sure to also include a copy of your bankruptcy petition.
What steps do I take if I do not agree? We need you to tell us why you do not agree and send us information to support your statement.  Please refer to "The Examination Process Booklet" (enclosed) for tips about what information you should send with your response.
What if I need more time to collect my supporting documentation? If you cannot respond by {due date}, please call us at {toll-free #} to request an extension.  Remember: If the tax increase is correct, then we will add interest and penalties to your bill during the extension.
Why do I have to pay interest and penalties? We are required by law to charge interest and penalties, if applicable, on all tax owed that is not paid in full by its due date (usually April 15).  By law, interest will continue to increase until you have fully paid the tax owed and certain penalties may apply.
How can I prevent an error in the future?
  1. Include all income you've received during the year on your tax return.
  2. Wait to file your return until you receive all income statements to be sure your return is complete.  If you do not receive and income statement in time to meet the April 15th deadline, estimate the amount of income using pay stubs, bank statements, etc.
  3. Check the records (for example, W-2s, 1098s, 1099s, etc.) you receive from your employer, mortgage company, bank, or other source of income to be sure the information they're reporting is correct. (Some states pay taxable unemployment benefits, so report that as income as well.)
  4. If you receive any additional information after you filed your return, you should amend your return with the corrected information as soon as possible to avoid any interest or penalties.
  5. Keep accurate and complete records.  Normally keeping your records for three years is sufficient.
What if I have more questions? If we haven't answered your question here, you can find other Frequently Asked Questions on our website, www.irs.gov, or you can call {toll-free #}, topic 652, for pre-recorded responses.

CP2000 (Rev.11/2004)

Page Last Reviewed or Updated: 30-Apr-2013