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Understanding Your CP72 Notice

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.


What you need to do

  • File a corrected return within 30 days of the notice

You may want to

  • Review this notice with your tax preparer
  • Read about deductions and credits in Publication 17
  • Call us at the number shown on your notice
  • Review the Publication 2105 you received

Answers to Common Questions

What is this notice telling me?
Based on information on your return, it appears you have taken a frivolous position. A frivolous position is one that has no basis in the law.

What do I have to do?
Within 30 days of the notice date, you must file a corrected return removing the frivolous position. If you don't, a penalty of $5000 can be assessed on each frivolous return filed.


Tax publications you may find useful

The Truth About Frivolous Tax Arguments

Page Last Reviewed or Updated: 06-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.