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Part 21. Customer Account Services

Chapter 3. Taxpayer Contacts

Section 1. Taxpayer Contacts Resulting From Notice Issuance (Cont. 1)

21.3.1  Taxpayer Contacts Resulting From Notice Issuance (Cont. 1)

21.3.1.4 
Notice Descriptions

21.3.1.4.32  (10-01-2007)
CP 44 Credit Available for Application

  1. Issued when there is a refundable credit of ≡ ≡ ≡ ≡ ≡ ≡ or more on a tax module and there is a TC 130 present in the entity module. This is a three part notice; Part 1 is sent to the taxpayer and Parts II and III are generated to the Service.

    1. Informs the campus that an IMF overpayment is available for application to a non-IMF outstanding liability, or of an overpayment available to use in an Offer-in-Compromise.

    2. Informs taxpayer an available overpayment was applied to an outstanding balance on another account.


  2. After application of credit, remaining overpayment is refunded.

    1. Advise taxpayer to allow six to eight weeks on a non-individual account for IRS to determine if a tax liability exists.

    2. If more than eight weeks have elapsed and taxpayer has not received any information, prepare Form 4442, Inquiry Referral and send to collection function in the Atlanta campus. Include taxpayer's day and evening telephone numbers.


21.3.1.4.33  (10-01-2004)
CP 49 Overpayment Adjustment-Offset

  1. Informs taxpayer the overpayment on an individual return was applied to a prior year’s unpaid IMF liability.

    If And Then
    Taxpayer agrees with notice A balance due remains on prior year Request full payment. See IRM 5.19.1, Balance Due.
    Taxpayer agrees with notice An overpayment remains 1. Advise taxpayer that refund will be issued within 6 weeks if no other Federal taxes or obligations are owed (TOP offset for child or spousal support, Federal non-tax debts, or state income tax) and a refund amount remains.
    2. See IRM 21.4.1, Refund Research, if 6 weeks have passed.
    Payment was made Was NOT properly credited to the prior year account 1. Research IDRS to locate payment (e.g. TC 670.)
    2. See IRM 21.5.7, Payment Tracers.
    Taxpayer disagrees with notice Supplies supporting information 1. Adjust the account as appropriate.
    2. If the adjustment results in a balance due, see IRM 5.19.1.3.2.5, Adjusting Tax for a Balance Due
    3. Send the taxpayer a notice explaining the adjustment to tax.
    4. Advise the taxpayer about Penalty and Interest that are charged until the account is paid in full. See IRM 20.1, Penalty Handbook, and IRM 20.2, Interest

21.3.1.4.34  (10-01-2002)
CP 51A Form 1040, 1040A, 1040EZ, and Non-Compute

  1. Notifies taxpayer the IRS computed his/her tax and gives balance due. Interest or penalty for late payment is not charged if amount due is paid within 30 days of notice date or by due date of return.

  2. Publication 967, the IRS Will Figure Your Tax, explains the criteria for IRS computation of tax for taxpayer.

    If Then
    Taxpayer agrees with notice Request payment in full per IRM 5.19.1, Balance Due.
    Payment was not properly credited to account Research IDRS for missing payment per IRM 21.5.7, Payment Tracers.
    Taxpayer disagrees Request taxpayer supply justification to Customer Service. Request written documentation only if issue not covered by oral statement.
    Taxpayer's disagreement involves an item not reported on original return Advise taxpayer to file amended return, Form 1040X.

21.3.1.4.35  (10-01-2002)
CP 51B Form 1040, 1040A, 1040EZ Non-Compute

  1. Informs taxpayer the IRS computed his/her tax and also provides refund amount. Advise taxpayer that refund should be received within 2 weeks of the notice if no other Federal taxes or obligations are owed and a refund amount remains.

    If Then
    Taxpayer agrees with notice No action is necessary.
    Taxpayer disagrees with notice Follow instructions for CP 51A above.

21.3.1.4.36  (10-01-2002)
CP 51C Form 1040, 1040A, 1040EZ Non-Compute

  1. Notifies taxpayer the IRS computed his/her tax and account balance is zero.

    If Then
    Taxpayer agrees with notice Advise that no action is required.
    Payment was not properly credited Research IDRS for missing payment. See IRM 21.5.7, Payment Tracers.
    Taxpayer disagrees with notice Follow procedures for CP 51A.

21.3.1.4.37  (10-01-2002)
CP 53 Notice of Electronic Funds Transfer

  1. Notifies taxpayer an electronic funds transfer was not honored. Advise taxpayer:

    1. No action is required. Because the financial institution could not accept direct deposit of the refund, IRS is issuing a paper check.

    2. Taxpayer will receive refund within 3 weeks if no other Federal taxes or obligations are owed and a refund amount remains.

    3. If three weeks have passed, see IRM 21.4.1, Refund Research.

21.3.1.4.38  (10-01-2007)
CP 54 SSN and Name Inquiries

  1. This notice is issued when a return with an invalid primary SSN posts. The taxpayer may receive a math error notice instead. See IRM 21.5.4, General Math Error Procedures, for more information.

  2. The account is invalid (found on the invalid segment of MF). The CP 54 advises the taxpayer of the invalidity and ask him/her to verify the name and SSN so that the Service can release a refund. See IRM 21.6.1.5.6, Resolving CP 54 Notices with Math Error Involvement Procedure.

  3. See IRM 3.13.5.9.2, IRS Individual Taxpayer Identification Number (ITIN) Format for information on ITINs and IRM 21.5.6, Freeze Codes, for information on "I" Freeze. Usually an account with an invalid SSN also has a "G" Freeze (math error), see IRM 21.5.4, General Math Error Procedures.

21.3.1.4.38.1  (10-01-2003)
Form 4149 Information to Correct Invalid SSN

  1. Form 4149 is used to request information from the taxpayer when oral statement cannot be used to correct the invalid condition. See table below.

    If Then
    Disclosure requirements are not met or the taxpayer's account information cannot be verified. See IRM 21.1.3.2, General Disclosure Guidelines. You cannot correct the name/TIN with oral statement
    1. Complete the top of the Form 4149.
    2. Mail the form to the taxpayer to complete the remainder of the form. Instruct taxpayer to return the form within 10 days.
    3. Enclose a return envelope (with your sites address preprinted) for the taxpayer's convenience.
    4. Enter a history item on IDRS, e.g., "F4149TOTP" .
    A completed signed Form 4149 is received Correct the invalid condition. IRS validate.

21.3.1.4.39  (10-01-2002)
CP 54B Refund Delay, Problem With Name and SSN

  1. Notifies taxpayer of a problem with name and SSN on return.

    1. Research IDRS to verify name and SSN. See IRM 3.13.5, IMF Account Numbers, for procedures.

    2. If you are unable to verify entity information and resolve issue with oral statement, advise taxpayer to complete, sign, and return second page of the notice.

    3. Taxpayer will receive refund within 30 days if no other Federal taxes or obligations are owed and a refund amount remains.

    4. See IRM 21.5.6, Freeze Codes, if there is a "G" Freeze on the module.

21.3.1.4.40  (10-01-2002)
CP 57 Insufficient Funds

  1. Informs taxpayer of default on a direct debit installment agreement, due to insufficient funds and resulting penalty.

    If Then
    Taxpayer agrees Request submission of missing payment along with penalty.
    Taxpayer is experiencing difficulty that will prevent further installment payments from being honored See IRM 5.19.1, Liability Collection Balance Due.
    Taxpayer has reasonable cause for removal of penalty See IRM 20.1.1, Introduction and Penalty Relief.

21.3.1.4.41  (10-01-2002)
CP 58 Spouse’s Missing SSN

  1. Informs taxpayer spouse's SSN is missing. These accounts should show a math error freeze (G). See IRM 21.5.4, General Math Error Procedures, for instructions on how to work math errors. See IRM 3.13.5, IMF Account Numbers, for more information on entity changes.

    If And Then
    Spouse has a valid SSN Neglected to enter it on the return. Validate SSN and determine that no other taxpayer is found under the number. Input TC 017 with oral statement.
    Spouse does not know or have an SSN   Advise him/her to contact the Social Security Administration (SSA) to obtain a Social Security Number.
    Spouse is not eligible for an SSN   See IRM 3.13.5.21, IRS Individual Taxpayer Identification Numbers (ITINs), for W–7 procedures

21.3.1.4.42  (10-01-2002)
CP 60 Notice of Debit Balance Created

  1. This notice is generated when a credit is transferred out creating a debit balance of $5.00 or more. Informs taxpayer of a credit reversal.

    If Then
    Taxpayer agrees with notice Request full payment.
    Payment was not properly credited 1. Research IDRS for missing payment.
    2. Refer to IRM 21.5.7, Payment Tracers.

21.3.1.4.43  (10-01-2002)
CP 62 Notice of Credit Transfer

  1. Informs taxpayer a payment he/she inquired about was located and applied to a specific account. The notice also advises of one of the following:

    • A balance due

    • An even balance

    • A refund has been or will be issued subject to offset for any Federal tax or other obligations owed (i.e., a TOP offset for child or spousal support, Federal non-tax debts, or state income tax).

  2. Research IDRS and explain reason for notice. Follow procedures in table below.

    If And Then
    Taxpayer agrees with notice There is an overpayment 1. Advise refund will be issued within 2 to 4 weeks. Warn of possible offset.
    2. If more than 4 weeks have passed, see IRM 21.4.1, Refund Research.
    Taxpayer agrees with notice There is a balance due 1. Request full payment.
    2. See IRM 5.19.1, Balance Due.
    Payment was made Was not properly credited to the account 1. Research IDRS for payment.
    2. See IRM 21.5.7, Payment Tracers.
    Taxpayer disagrees with notice for a reason other than a missing payment Provides justification Refer to appropriate IRM and take action necessary to correct account.


21.3.1.4.44  (10-01-2002)
CP 71 Reminder of Tax Due

  1. Issued once a year to remind taxpayer of a balance due, including penalty and interest. The notice is generated on accounts previously in a deferred Status (Status 23).

    If And Then
    Taxpayer agrees with notice Taxpayer’s financial status has not changed No action is necessary.
    Taxpayer indicates his/her financial status has changed Payments can now be made 1. Request payment.
    2. See IRM 5.19.1, Balance Due.
    Taxpayer indicates a payment was made Was not properly credited to account 1. Research for payment.
    2. See IRM 21.5.7, Payment Tracers.
    Taxpayer disagrees with notice for reasons other than missing payment Provides justification Refer to appropriate IRM and take action necessary to correct account.

21.3.1.4.45  (10-01-2004)
CP 71A Annual Reminder Notice

  1. Issued once a year on tax modules in Status 53 (currently not collectible). Status 53 is an IDRS status and the module may show another Master File status.

    If Then
    Taxpayer offers to make payments 1. Establish installment agreement.
    2. See IRM 5.19.1, Balance Due.
    Taxpayer requests a final payoff Compute payoff amount.
    Taxpayer is unable to pay 1. Explain CP 71A is an annual notice. No enforcement action will be taken at this time.
    2. Ask taxpayer to make payments whenever possible.
    3. See IRM 5.19.1, Balance Due.

21.3.1.4.46  (10-01-2002)
CP 71C and CP 171 Annual Reminder Notices

  1. Issued annually for all TDA's in the queue that have been in status 24 for at least one year. The Compliance Services Collection Operations (CSCO) return address will be on the notice along with an Automated Collection System (ACS) telephone number. These notices are issued from February through November based on the taxpayer's TIN.

21.3.1.4.47  (10-01-2004)
CP 71D Reminder of Balance Due

  1. Issued once a year on accounts in collection Status 22 and 26. A separate notice is issued for each module in Status 22 or 26.

    If Then
    Taxpayer believes figures are incorrect Advise him/her to contact IRS employee assigned to case.
    Taxpayer has recently been contacted by IRS and has paid or arranged to pay Advise taxpayer that notice is required by law and to disregard.
    Call received on Toll Free numbers (other than ACS) If in Status 22 transfer to ACS.
    If Status 26 transfer to the field office controlling the account.
    Calls received on Collection Function-field (CFf) Refer to ACS on Form 4442, Inquiry Referral.
    Taxpayer offers to make payments See IRM 5.19.1, Balance Due
    Taxpayer requests a final payoff Compute payoff amount.
    Taxpayer is unable to pay See IRM 5.19.1, Balance Due.

21.3.1.4.48  (10-01-2002)
CP 75 Exam Initial Contact Letter – EIC – Refund Frozen

  1. The CP 75 informs the taxpayer that his/her refund will be held pending an examination. The case will be open in the Audit Information Management System (AIMS) in Origination Code 5041, Project Code 99, and source code 06. See IRM 21.5.10.4.1, EITC and Other Projects, for information on how to handle these cases.

21.3.1.4.49  (10-01-2002)
CP 81 Reminder Notice

  1. This notice is issued when the refund statute is within six months of Refund Statute Expiration Date (RSED). The CP 81 informs the taxpayer "We May Have A Refund For You" . The CP 81 is issued to coincide with news and press releases to remind taxpayers:

    1. A return has not been filed

    2. The time to file a claim for a refund/overpayment is about to expire

    3. A return/claim must be filed to claim the overpayment before the RSED.

  2. See IRM 25.6.2.4.17, CP 81/081 for additional information.

21.3.1.4.50  (10-01-2006)
CP 85 and CP 87 (Exam Soft Notices)

  1. These are soft notices issued by Examination. They are sent for information purposes only and inform the taxpayer they may have claimed one of several tax benefits in error.

  2. No adjustments are made to the return, nor will be made, unless the taxpayer initiates an adjustment. For additional information and adjustment procedures, see IRM 21.5.10.4.5, Examination Soft Notices CP 85 A, B & C and CP 87 A, B, C & D.

21.3.1.4.51  (10-01-2002)
CP 83 Math Error, Referral to Examination

  1. Solicits taxpayer's agreement to proposed reassessment of tax abated under the special math error assessment procedures. This notice is generated when taxpayer uses "unsubstantiated math error procedures." Advise taxpayer that this is not a bill; however, a response is required.

    If Then
    Taxpayer agrees with notice Advise him/her to sign and date the form waiving restrictions on assessment and collection of the deficiency and return it to address on notice.
    Taxpayer disagrees with notice Ask taxpayer to send an explanation to address on the notice within 30 days from the notice date.


21.3.1.4.52  (10-01-2007)
CP 86 Interest Restriction

  1. This is an internal notice and as of 01/01/2001 this notice should generate in the same cycle as the TC 150. Research to determine the reason for the restriction and compute the current amount of interest to assess or abate.

  2. Do not recompute assessed interest unless you discover an obvious error when performing normal interest update procedures.

    Reminder:

    Do not use complete recomputation as a review procedure. Finding previous errors is not the purpose of recomputations.

  3. Update interest from the last interest update on manually computed accounts. Request return and source documents if necessary.

  4. Refer to IRM 20.2, Interest for interest computation.

  5. Refer to IRM 21.7.11.4.5.1, Routing of CP 186 with U-, -V, -W, -Y, or TC 521 with Closing Codes 81 or 85–89.

21.3.1.4.52.1  (10-01-2004)
CP 86 FTP Restriction

  1. Failure to Pay (FTP) penalty must be manually reviewed when the penalty is restricted from the computer computation. Input changes to penalty manually.

  2. Analyze module to determine if Failure-to-File (FTF) penalty was correctly reduced to 22.5% (4.5% per month) when the TC 270 was assessed .If the maximum FTP penalty has been assessed and there is no TC 971 AC 262 on the account, input TC 971 AC 262 using CC REQ77.

21.3.1.4.52.2  (10-01-2007)
Adjusting CP 86 Accounts

  1. Analyze tax module, transcript, and source document to determine if you should manually adjust interest or penalty. See IRM 5.19.1, Balance Due, to resolve the "—C" freeze conditions. Do the following:

    Note:

    Accounts which are now or have been in Taxpayer Delinquent Account (TDA) status (Collection statuses 22, 24, 26 or 60) will be transferred to Atlanta CSCO. Do not close the Submission Processing control base nor send any paper to Atlanta CSCO. Accounts Management technicians must reassign to a unique IDRS number, 0765500001.

    If Then
    No additional interest or penalty adjustment is necessary Input TC 290 for .00 with blocking series 05 (Use Blocking Series 00 if you have original return) and Hold Code (HC) 3. Use CP 86 as source document.)
    Manual action is necessary 1. Recompute interest or FTP penalty as applicable following IRM 20.1, Penalty Handbook, or IRM 20.2, Interest
    2. Input necessary adjustments.
    3. Use Hold Code 0.
    4. See IRM 20.2.8.3(1) a and b when manually computing and adjusting interest and IRM 20.1.2.1.7.1(3) for appropriate Blocking Series when adjusting FTF and/or FTP penalty.
    Available credit is less than the additional amount Assess total additional amount.

    Exception:

    If the additional amount exceeds available credit by ≡ or less, assess only the available credit. Do not assess zero balance account for an amount less than ≡ ≡ ≡ ≡ .

    Available credit is more than the additional amount. Assess only the additional amount due and let the remainder be refunded.

    Reminder:

    Per IRC § 6631 anytime interest is manually computed as in the case of the CP 86, an explanation must be sent to the taxpayer. Refer to IRM 20.2.8.3, Manual Computations.

21.3.1.4.53  (10-01-2004)
CP 89 Annual Reminder Notice

  1. CP 89 is an annual reminder notice sent on all accounts with installment agreement activity. This notice is sent annually and required by Section § 3506 of RRA '98. The notice provides the following information:

    • For your Records—This is not a Bill

    • Provides a one year accounting of all payments submitted

    • Shows modules to which payments were applied

    • Shows all balance due periods

  2. The notice instructs the taxpayer to:

    If And Then
    The notice shows restricted interest and/or penalty The taxpayer wants a balance with the penalty and interest Contact the Service by telephone
    The notice does not show all of the payment(s) they made during the year.   Contact the Service by telephone

21.3.1.4.54  (10-01-2007)
Form 9774 Annual Reminder Notice on NMF Accounts

  1. Sent to all Non-Master File (NMF) accounts, including TDAs and those in Status 53. See IRM 21.3.1.4.101, Non-Master File (NMF) Notices, for more information.

21.3.1.4.55  (10-01-2004)
CP 314 IRA Balance Due For Form 5329

  1. Issued as a first notice to inform the taxpayer of a balance due when there is no math error. Advise taxpayer this is a request for payment of IRA Taxes.

    If Then
    Taxpayer agrees with balance due 1. Request full payment.
    2. See IRM 5.19.1.5.2, Can Full Pay Balance Due Now (Payoff).
    A payment is missing Research IDRS for payment, and see IRM 21.5.7, Payment Tracers.
    Taxpayer disagrees with notice Refer to the appropriate IRM and take action necessary to correct the account.

21.3.1.4.56  (10-01-2002)
CP 321/322 IRA Exam/DP Adjustment

  1. Informs taxpayer of an adjustment to his/her account (printed on Form 8488). Research IDRS and explain reason for notice.

    If Then
    Taxpayer agrees with notice No response is necessary.
    A refund is due 1. Advise it will be received within 4 weeks if no other federal taxes or obligations are owed and a refund amount remains.
    2. If four weeks have passed and taxpayer has not received refund. See IRM 21.4.1, Refund Research.
    Adjustment is the result of an examination and taxpayer disputes deficiency assessment Advise under certain conditions, you may request an audit reconsideration. See IRM 21.5.10, Examination Issues.

21.3.1.4.57  (10-01-2004)
CP 2000 Proposed Changes to Income Payments, Credits, or Deductions

  1. Informs taxpayer of a proposed change to tax liability because of income that is not identifiable or apparently not fully reported on the return and/or credits and deductions that appear overstated.

  2. When a CP 2000 is issued, the Underreporter function puts a control on the module. IDRS research shows:

    • A TC 922

    • An underreporter process code

    Note:

    If only the TC 922 (no process code) is on the account, do not refer case to Underreporter. Work following normal procedures.


    Note:

    The penalty explanation line on the CP 2000 is used only when the taxpayer owes a penalty.


21.3.1.4.58  (10-01-2007)
Status of Underreporter Cases

  1. Underreporter Process Codes are found in Chapter 8, Section 18 of Document 6209, IRS Processing Codes and Information and in IRM 4.19.3–5 , AUR Process Codes.. You can determine the Status of an Underreporter case and its location by the last process code. Refer to the chart below when determining if a case should be processed or referred to another area.

    Note:

    If additional assistance is required, contact the appropriate Automated Underreporter (AUR) Coordinator. A listing is provided under the "Who/Where" tab (http://serp.enterprise.irs.gov/databases/who-where.dr/aur-coordinators.htm) on the Servicewide Electronic Research Program (SERP) home page. Do not share the telephone contact information with the taxpayer.

    If the last process code is Then
    01, 03 or 06 1. The AUR issue or case is pending, and the taxpayer may or may not receive a notice. Do not refer the case to AUR.
    2. Respond to the taxpayer following normal procedures.
    11–14,15*,16, 18*, or 21–29

    Note:

    *PC 15/18: If the PC immediately preceding PC 15 or 18 is 01, 03, or 06 the case was closed without taxpayer contact.

    		 1. The AUR issue or case was closed, and taxpayer will not receive a notice. Do not refer case to Underreporter.
    2. Respond to the taxpayer following normal procedures.
    TC 922 no process code is shown Underreporter does not have a case.
    1. Do not send a Form 4442, Inquiry Referral/case/ correspondence.
    2. Work following normal procedures.
    35, 36, 38, 44, 46, 62–66, 72, 80, 82–86, Case was transferred to another area. Contact that area (to change information). Request a copy of the CP 2000.
    09, 30, 34, 54, 55, 57–60, 75, 77–79, 81, 95, 97–99 Case is open in Underreporter.
    (1) If this is a telephone contact, refer the caller to the AUR toll-free telephone numbers.

    Caution:

    If the last process code is 09, the taxpayer has not yet been contacted by AUR. Only refer the caller to AUR if they are calling about the underreporter issue.

    Note:

    If the first two digits of the TC 922 DLN are 07, 18 or 89, use 1-800-829-3009 Wage and Investment (W&I).


    Note:

    If the first two digits of the TC 922 DLN are 19, 28 or 29, use 1-800-829-8310 Small Business / Self Employed (SB/SE).


    Note:

    For overseas callers, prepare Form 4442,and include the complete foreign address of the taxpayer.


    2. If this is a paper case, route the correspondence or Form 1040X to the campus where the case is assigned. The first two digits of the TC 922 DLN indicate where the case is assigned.
    15*, 18*, 39, 47, 48, 51, 52, 69, 70, 71, 73, 74, 89, 91, 92, 93 or 96

    Note:

    PC *15/18: If the PC immediately preceding PC 15 or PC 18 is other than 01, 03 or 06, the taxpayer was contacted by AUR.

    Note:

    The following are the definitions of three Process Codes. They are:
    67 - Fully agreed no letter
    75 - STAT Notice issued.
    90 - Tax assessed by default.

    		Case was worked and closed by Underreporter with no change to the tax liability and/or refundable credits.

    • Do not refer the case to AUR.

    • Respond to the taxpayer following normal procedures.
    20, 53, 67, 68, 87, 88, 90 or 94

    Note:

    The following are the definitions of three process codes. They are:
    67 - Fully agreed (CP 2000 Notice)
    87 - Fully agreed (Stat Notice)
    90 - Tax assessed by default

    		Case was worked and closed by Underreporter with an adjustment to tax liability and/or refundable credits.
    1. If this is a telephone contact for other than payment information or options, refer the caller to the AUR toll-free telephone numbers.

    Note:

    If the first two digits of the TC 922 DLN are 07, 18 or 89, use 1-800-829-3009 (W&I).


    Note:

    If the first two digits of the TC 922 DLN are 19, 28 or 29, use 1-800-829-8310 (SB/SE).


    Note:

    For overseas callers, prepare Form 4442, and include the complete foreign address of the taxpayer.


    2. If this is a paper case and the taxpayer is requesting a refund or abatement of any previous tax assessed and the amount is greater than ≡ ≡ ≡ ≡ ≡ , refer to IRM 21.5.3–2 , Examination Criteria (CAT A). If the taxpayer is denying receipt or disagrees with the amount of the AUR identified income, route the correspondence or Form 1040X to AUR at the campus where the case is assigned. The first two digits of the TC 922 DLN indicate where the case is assigned.

    Note:

    Form 1040X received with a Schedule C, reducing income through expense reporting (and subsequently reducing self-employment tax) is not an example of the taxpayer denying the receipt or disagreeing with the amount of the AUR identified income.

    Note:

    If additional assistance is required, contact the appropriate AUR Coordinator. A listing is provided under the "Who/Where" tab on the SERP home page. Do not share the telephone contact information with the taxpayer.


    Reminder:

    Input TC 971/015 when forwarding an amended return/claim to the Underreporter operation (e.g. TC 922 process code 55).

21.3.1.4.59  (10-01-2007)
Resolving or Referring Underreporter Cases

  1. Explain reason for notice. Ask taxpayer to compare his/her records with income and withholding listed on the CP 2000. You can often resolve the discrepancy based on the taxpayer’s response.

  2. If you cannot resolve the discrepancy based on the taxpayers response, refer the taxpayer to the appropriate toll free AUR telephone number after determining where their CP 2000 originated. The originating campus is determined from the address in the upper left corner of the CP 2000 (if available). If the notice was generated from Brookhaven, Ogden, or Philadelphia, the number is 800–829–8310. If the notice was generated from Atlanta, Austin, or Fresno, the number is 800–829–3009.

    Note:

    If you cannot resolve the discrepancy, and the taxpayers chooses not to call the toll free AUR telephone number, offer to complete a Form 4442, Inquiry Referral, including all relevant information along with the taxpayer's oral statement. Make sure to include the taxpayer's name and daytime telephone number so that information can be verified, if necessary. Forward Form 4442, Inquiry Referral, to the AUR campus that generated the AUR case. Inform the taxpayer that he/she will hear from