FS-2019-10, June 2019
When a tax return’s information doesn’t match data reported to the Internal Revenue Service by employers, banks and other third parties, the IRS will send a letter to the taxpayer. The letter is called an IRS Notice CP2000, and it gives detailed information about issues the IRS identified and provides steps taxpayers should take to resolve those issues.
This isn’t a formal audit notification, but a notice to see if the taxpayer agrees or disagrees with the proposed tax changes. Taxpayers should respond to the CP2000, usually within 30 days from the date printed on the notice. If a timely response can’t be made, taxpayers need to call the toll-free number shown on the notice and request additional time to respond.
Taxpayers can also call the number on the notice for additional information or assistance, or visit Understanding Your CP2000 Notice on IRS.gov.
The IRS will send another notice if the taxpayer doesn’t respond to the initial one, or if the IRS can’t accept the additional information provided. That follow-up notice is called an IRS Notice CP3219A, Statutory Notice of Deficiency. This notice gives detailed information about why the IRS proposes a tax change and how the agency determined the change. The notice tells taxpayers about their right to challenge the decision in Tax Court. Even if they decide not to go to court, the IRS will continue to work with them during the statutory notice timeframe to help resolve the issue. For more information, check out Understanding your CP3219A Notice on IRS.gov.
Watch out for tax scams
Be on the lookout for tax scams, which can occur through email, on the phone or through the mail. If taxpayers are uncertain about the validity of a notice received from the IRS, they can visit Tax Scams – How to Report Them, for more information.
YouTube videos help explain notices
Two YouTube videos help taxpayers understand what happens when the IRS proposes changes to a tax return. The videos explain the IRS Notices CP2000 and CP3219A and what to do with them. The videos also refer to additional resources at IRS.gov.
The IRS Letter CP2000: Proposed Changes to Your Tax Return video tells taxpayers why they received this notice from the IRS and how to respond if they agree or disagree with the proposed changes.
The IRS Letter CP3219A: Statutory Notice of Deficiency video provides information about a proposed increase in tax and how the IRS figured this on the tax return. It also gives information about the taxpayer’s right to challenge the decision.
The two videos are available in English, Spanish and American Sign Language on the IRS YouTube page. The IRS YouTube channel offers many more topics of interest to taxpayers, including what to do if they think they may be a victim of identity theft as well as understanding their IRS bill.
The IRS also embraces taxpayer rights. The Taxpayer Bill of Rights is available on IRS.gov.