What this notice is about We're verifying your income, income tax withholding, tax credits and/or business income. 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 file a return Someone else may have used your personal information to file this return. Please complete and sign Form 14039, Identity Theft AffidavitPDF, 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 The IRS Identity Protection PIN can help prevent misuse of your taxpayer identification number on fraudulent federal income tax returns. Learn more at IRS.gov/ippin. Publication 3498-A, The Examination ProcessPDF Reference Tools Publication 1, Your Rights as a Taxpayer About Publication 17, Your Federal Income Tax Full list of tax forms and instructions Need help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.