Understanding Your CP05 Notice

What this notice is about

Verifying your income and income tax withholding.


If you filed a return

You don’t need to take any action. Please do not call us until 60 days after the notice date and only if you haven't received your refund or heard from us by then.


If you didn't filed a return

Someone else may have used your personal information to file this return. Please complete and sign Form 14039, Identity Theft Affidavit, and mail it to us along with the requested documents. You can find this form online at www.irs.gov. You can also refer to the IRS Identity Theft resource page for more information.


Frequently asked questions

Why is my return being reviewed?

We select some returns to examine so we can determine whether income, expenses, and credits are reported correctly. This doesn’t mean you made an error or were dishonest.


Helpful information

Publication 3498-A, The Examination Process (PDF)

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