Understanding Your CP94 Notice


What this notice is about

A restitution-based assessment was made under Internal Revenue Code (IRC) Section 6201(a)(4), in accordance with the court's restitution order. The amount due is based on the amount of restitution you were ordered to pay, which may include penalties and interest as ordered by the court.

What you need to do

  • Read your notice carefully.
  • Pay the amount by the due date to avoid additional interest and penalties.
  • Pay the amount due directly to the court and include a copy of this letter.

Frequently asked questions

What is the notice telling me?

A restitution-based assessment was recently made based on the court's order.

Why is interest being charged to the restitution-based assessment? 

Interest is only charged if it was included in the Court order or if the restitution itself included interest.

My tax return for this year was audited. Why are you also assessing the court-ordered restitution? 

We're required to make an assessment for all court-ordered restitution payable to the IRS. Both the civil assessment and the restitution-based assessment modules will be linked to ensure you only pay the underlying tax liability once.

What do I have to do?

Pay the amount due shown on the notice to the court. Include a copy of this notice when making a payment to the court.

What happens if I don't pay?

Your probation may be extended, or the court may take further action.

Who should I contact?

If you have any questions about the notice, call us at the number printed at the top of the notice.

Helpful information

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