Hi, I’m Thomas, and I work for the IRS.
When our records don’t match what you reported on your tax return, we’ll send you a letter proposing changes, usually a CP2000 notice.
This doesn’t mean you’re being audited, but that there’s a discrepancy with your return that needs to be resolved.
So, what should you do if you receive a CP2000?
Read the notice carefully.
Review the proposed changes and compare them to your tax return.
If you agree, check the box, sign and date the response form and return it by the due date.
You can fax it to the number in the notice or mail it using the enclosed envelope.
If you don’t agree with some or all of the proposed changes, it’s still important you respond by the due date.
Check the “I do not agree” section of the response form and send a signed statement telling us why you don’t agree.
Include photocopies of any supporting documentation with the response form and send that documentation to us in the enclosed envelope.
Don’t send the original documents.
If you need to use a larger envelope, send it to the address on the first page of the notice.
If you fax the information, include your name, social security number and tax year on each page.
Don’t file an amended return for the tax year shown on the notice.
Once we receive your response, we will make the corrections for you if we agree.
However, if you made the same type of error in any other tax years, consider filing amended returns for those years.
Be sure to send your reply and supporting documentation to us within 30 days of the date of the letter.
If you can’t meet the deadline, call the number on the notice to ask for additional time.
We’ll review the information you sent.
If we accept your explanation, we’ll send you a letter confirming the issue is resolved.
If your explanation and documentation resolve some, but not all, of the discrepancies, we’ll send you a revised CP2000 with a new proposed tax calculation.
Review the revised notice to determine if you agree or disagree.
If we’re not able to accept your explanation, or if we don’t hear from you by the due date, we’ll send you a CP3219A, which is a statutory notice of deficiency.
It will explain the proposed changes to your return and your right to challenge the proposal in U.S. Tax Court.
IRS.gov has information about ways to pay your tax, such as applying for a payment plan and what to do if you owe additional taxes.
Remember, if you pay the proposed amount due in full by the date on your notice, you’ll stop the interest and penalties from growing.
For more information, including appeal rights, see publication 5181 or go to IRS.gov and type CP2000 in the search field.