Understanding Your IRS Notice

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Articles by Alvin Brown
Tax Preparation
Offer In Compromise
State Offers in Compromise
Levy
IRS Tax Liens
IRS Tax Liens - continued
IRS Tax Liens - continued 2
Levy - continued
Audit Techniques Guide
Congressional Contacts
Criminal Investigation
D.O.J Criminal Tax Manual
Tax Litigation
Penalty
Installment Agreements
Statute of Limitations
Frivolous Tax Argument
Interest Abatement
IRS Misconduct
IRS Abuses
Tax Fraud
Fraud Statutes
Bankruptcy
Tax Reform Legislation
Tax Shelters
Tax Court
Trust Fund Penalty
Legislation
Innocent Spouse Relief
Important Links

Levy

Additional Information:

 

Actions & Restrictions on Levy
Serving & Releasing Levies
Jeopardy Levy
Bank Levies
Levy on Income
Levy in Special Cases
Automated Levy Programs
6331 Code and Regulations
6332 Code and Regulations
6333 Code and Regulations
6334 Code and Regulations
6335 Code and Regulations
6336 Code and Regulations
6337 Code and Regulations
6338 Code and Regulations
6339 Code and Regulations
6340 Code and Regulations
6341 Code and Regulations
6330 Code and Regulations
6331 Court Order
6331 Damages
6331 Debt
6331 Community Property
6331 Effective Levy
6331 Bankruptcy p1
6331 Bankruptcy p2
6331 Bankruptcy p3
6331 Bankruptcy p4
6331 Bankruptcy p5
6331 Bankruptcy p6
6331 Bail Money
6331 Bank Account
6331 Bank Vault
6331 Alimony Funds
6331 Continuous Levy
Publication 4418 - Levy Program
Pre Seizure Considerations Tax Levy
Pre Approval Post Approval
Actions Prior to sale of seized property
IRS Seizure Sale Procedures
How IRS Conducts a Seizure of  Property
Property acquired and disposed by IRS
Judicial Sale of Levied Property
Understanding your IRS Notice
Releasing Levies and Levied Property
7426 Code and Regulations
Amendment to section 6330 Regulations
6320 Proposed Amendments of Regulations
6332 - Seizure of Property Subject to Distraint
6332 - Annotations- Salary
6332 - Annotations- Savings Account Attachment
6332 - Annotations- Summary Judgment
6332 - Annotations- State Auditor
6332 - Annotations- State Funds
6332 - Annotations-Prior Law
6332 - Annotations- Surety
6332 - Annotations- Title in Dispute
6332 - Annotations- Attorney Fees
6332 - Annotations- Attorney's Liability
6332 - Annotations- Bank Accounts p1
6332 - Annotations- Bank Accounts p2
6332 - Annotations- Bank Accounts p3
6332 - Annotations- Bank Accounts p4
6332 - Annotations- Bank Accounts p5
6332 - Annotations- Commissions
6332 - Annotations- Corporations Obligations
6332 - Annotations- Effect of Honoring Levy p1
6332 - Annotations- Effect of Honoring Levy p2
6332 - Annotations- Effect of Honoring Levy p3
6332 - Annotations- Effect of Honoring Levy p4
6332 - Annotations- Effect of Honoring Levy p5
6332 - Annotations- Effect of payment of tax
6332 - Annotations- Embezzled Funds
6332 - Annotations- Partnership Property
6332 - Annotations- Levy and Demand
Property in Custody of County Commissioner
6332 - Annotations- Property of Another
6332 - Annotations- Property in Custody of State Court
6332 - Annotations- Reasonable Cause
6332 - Annotations- Property Unlawfully Obtained
6333 - Annotations- No Levy Pending
6334 - Annotations- Child Support
6334 - Annotations- Amount of Exemption
6334 - Annotations- Books Furniture tools
6334 - Annotations- Homestead p1
6334 - Annotations- Homestead p2
6334 - Annotations- Homestead p3
6334 - Annotations- Clothing
6334 - Annotations- Disability Benefits
6334 - Annotations- Retirement Accounts p1
6334 - Annotations- Retirement Accounts p2
6334 - Annotations- Military Retirement Benifits
6334 - Annotations- Net Pay
6334 - Annotations- State Exemption Law
6334 - Annotations- Seaman's Wage Statute
6334 - Annotations- Social Security Benfits
6334 - Annotations- Prior Law
6334 - Annotations- Subsequently Receieved Wages
6334 - Annotations- Worker's Compensation
6335 - Annotations- Designation of Proceeds
6335 - Annotations- Bailment Lessor
6335 - Annotations- Damage Suit Against Collector p1
6335 - Annotations- Damage Suit Against Collector p2
6335 - Annotations- Husband and Wife
6335 - Annotations- Effect of Vacating Invalid Sale
6335 - Annotations- Homesteads p1
6335 - Annotations- Homesteads p2
6335 - Annotations- Homesteads p3
6335 - Annotations- Jeopardy Assessments
6335 - Annotations- Injunctive Relief
6335 - Annotations- Interest
6335 - Annotations- Minimum Price
6335 - Annotations- Jurisdiction
6335 - Annotations- Late Payment
6335 - Annotations- Place of Sale
6335 - Annotations- Notice of Adjournment
6335 - Annotations- Notice of Sale or Seizure p1
6335 - Annotations- Notice of Sale or Seizure p2
6335 - Annotations- Notice of Sale or Seizure p3
6335 - Annotations- Notice of Sale or Seizure p4
6335 - Annotations- Third-Party Interest p1
6335 - Annotations- Third-Party Interest p2
6335 - Annotations- Rescission
6335 - Annotations Seized Property Sale Report
6335 - Annotations--Prior Law
6335 - Annotations- Wrongful Sale
6330 Collection Due Process Hearing Requests
6330 - Annotations- Collection Due Process Notice
6330 - Annotations- Forms and Transcripts 1 p1
6330 - Annotations- Forms and Transcripts 1 p2
6330 - Annotations- Forms and Transcripts 1 p3
6330 - Annotations- Froms and Transcripts 1 p4
6330 - Annotations- Forms and Transcripts 1 p5
6330 - Annotations- Froms and Transcripts 2
6330 - Annotations- Hearing Procedures 1 p1
6330 - Annotations- Hearing Procedures 1 p2
6330 - Annotations- Hearing Procedures 1 p3
6330 - Annotations- Hearing Procedures 1 p4
6330 - Annotations- Hearing Procedures 2 p1
6330 - Annotations- Hearing Procedures 2 p2
6330 - Annotations- Hearing Procedures 2 p3
6330 - Annotations- Hearing Procedures 2 p4
6330 - Annotations- Hearing Procedures 3 p1
6330 - Annotations- Hearing Procedures 3 p2
6330 - Annotations- Hearing Procedures 3 p3
6330 - Annotations- Hearing Procedures 3 p4
6330 - Annotations- Hearing Procedures 4 p1
6330 - Annotations- Hearing Procedures 4 p2
6330 - Annotations- Hearing Procedures 4 p3
6330 - Annotations- Hearing Procedures 4 p4
6330 - Annotations- Hearing Procedures 5 p1
6330 - Annotations- Hearing Procedures 5 p2
6330 - Annotations- Hearing Procedures 5 p3
6330 - Annotations- Hearing Procedures 6 p1
6330 - Annotations- Hearing Procedures 6 p2
6330 - Annotations- Hearing Procedures 6 p3
6330 - Annotations- Impartial IRS Appeals Officers p1
6330 - Annotations- Impartial IRS Appeals Officers p2
6330 - Annotations- Issues Raised at Hearings 1 p1
6330 - Annotations- Issues Raised at Hearings 1 p2
6330 - Annotations- Issues Raised at Hearings 1 p3
6330 - Annotations- Issues Raised at Hearings 1 p4
6330 - Annotations- Issues Raised at Hearings 2 p1
6330 - Annotations- Issues Raised at Hearings 2 p2
6330 - Annotations- Issues Raised at Hearings 2 p3
6330 - Annotations- Issues Raised at Hearings 2 p4
6330 - Annotations- Issues Raised at Hearings 2 p5
6330 - Annotations- Issues Raised at Hearings 3 p1
6330 - Annotations- Issues Raised at Hearings 3 p2
6330 - Annotations- Issues Raised at Hearings 3 p3
6330 - Annotations- Issues Raised at Hearings 3 p4
6330 - Annotations- Issues Raised at Hearings 4 p1
6330 - Annotations- Issues Raised at Hearings 4 p2
6330 - Annotations- Issues Raised at Hearings 4 p3
6330 - Annotations- Issues Raised at Hearings 4 p4
Judical Review of Apepeals- Equivalent
Judical Review of Apepeals-District Co (1)
Judicial Review of Appeals-District Court p1
Judicial Review of Appeals-District Court p2
Judicial Review of Appeals-District Court p3
Judicial Review of Appeals-District Court p4
Judical Review of Apepeals-Filed in Wrong
Judicial Review of Appeals-Judicial Rev (1)
Judicial Review of Appeals-Judicial Review p1
Judicial Review of Appeals-Judicial Review p2
Judicial Review of Appeals-Judicial Review p3
Judicial Review of Appeals-Judicial Review p4
Judicial Review of Appeals-Judicial Review p5
Judicial Review of Appeals-Sovereign Immunity
Judicial Review of Appeals-Statute of Limitations
Judicial Review of Appeals-Tax Court 1 p1
Judicial Review of Appeals-Tax Court 1 p2
Judicial Review of Appeals-Tax Court 1 p3
Judicial Review of Appeals-Tax Court 1 p4
Judicial Review of Appeals-Tax Court 1 p5
Judical Review of Apepeals-Tax Court 2 p1
Judicial Review of Appeals-Tax Court 2 p2
Judicial Review of Appeals-Tax Court 2 p3
Judicial Review of Appeals-Timely Filing
6330 - Annotations- Prior Hearings p1
6330 - Annotations- Prior Hearings p2
6336 - Annotations- Injunctive Relief
6336 - Annotations- Value of Property
6337 - Annotations- Assignee
6337 - Annotations- Attempt to Assign
6337 - Annotations- Bankruptcy
6337 - Annotations- Fraud Right of Redemption
6337 - Annotations- Jurisdiction
6337 - Annotations- Periods for Redemption
6337 - Annotations- Proper Party
6337 - Annotations- Property Subject to Redemption
6337 - Annotations- Reaquisition by Prior Owner
6337 - Annotations- Representations
6337 - Annotations- Informal Redemption
6339 - Annotations- Effect of Faulty Transfer
6339 - Annotations- Sale of Taxpayers Real Property p1
6339 - Annotations- Sale of Taxpayers Real Property p2
6340 - Annotations- Purchaser of Property

 

Understanding your IRS Notice


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Understanding Your IRS Notice

Do you need to see what an IRS notice says, but don't have it in front of you? If you know the notice number, you can look up its purpose, basic message, possible enclosures, and other useful details. And if you have the tear-off stub from the last page, you can use the information printed on it to see some of the variable content included in that notice.

How To Identify Your Notice
The notice number prints on the top of the first page of all our notices and on the lower left-hand side of the tear-off stub included with most of them. That number identifies the message we deliver in every notice. While the contents may vary somewhat, every notice with the same number has the same basic purpose.

Understanding Your Notice

CP Number

Notice Title

CP 12

Math Error - Overpayment of $1 or more

CP 14

Balance Due, No Math Error

CP 49

Overpaid Tax Applied to Other Taxes You Owe

CP 90
CP 297

Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing

CP 91
CP 298

Final Notice Before Levy on Social Security Benefits

CP 161

No Math Error, Balance Due

CP 501

Reminder Notice - Balance Due

CP 504

Urgent Notice - Balance Due

CP 523

Notice of Default on Installment Agreement

CP 2000

Notice of Proposed Adjustment for Underpayment/Overpayment

What If My Notice Isn't Listed
You'll find useful information here about many of the notices we send, including the purpose of the notice, the reason we send it, and a list of enclosures we might include with it. There's also sample content for each. Since parts of our notices vary depending on account conditions, the samples may not exactly match the notices we mail. The basic message, though, will be the same.

  • Individual Filer Notices
    Notices we send about Form 1040, 1040A, or 1040EZ, or any schedules, forms, or attachments included with it are Individual Filer Notice.
  • Business Filer Notices
    Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are Business Filer Notices.

What To Do When You Disagree
If your notice is listed above, follow the link for advice on handling disagreements with the notice. In general though, you need to contact IRS at the contact number provided on the notice to explain why you disagree. If that doesn't result in your satisfaction, the Taxpayer Advocate may be able to assist.

 

Individual Filer Notices

 

One of the ways we classify our notices is by the type of tax form they're about. We call notices we send about Form 1040, 1040A, 1040EZ, or any related schedules, forms, or other attachments individual filer notices. Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are called business filer notices and are listed elsewhere.  If the individual filer notice you have isn't listed below, check back often. We'll be adding more on a regular basis.

The Notices in Numerical Order

Here's a list of notices with detailed information available.


CP09 - Earned Income Credit You May Be Entitled To From IRS

Informs the recipient that, based on information reported on their tax return, they may qualify to take the Earned Income Credit.

CP10 - Changes to Tax Return, Reduced Amount Applied to Next Year's Estimated Tax

Informs the recipient of one or more changes made to their individual income tax return. The changes resulted in a reduced amount being applied to the following year's estimated tax.

CP11 - Changes to Tax Return, Balance Due

Informs the recipient of one or more changes made to their tax return during processing. The changes resulted in a balance due on the account.

CP11A - Changes to Tax Return and Earned Income Credit, Balance Due

Informs the recipient of one or more changes made to their tax return during processing. At least one of the changes affected the Earned Income Credit, and resulted in a balance due on the account.

CP12 - Changes to Tax Return, Overpayment  

Informs the recipient of one or more changes made to their tax return during processing. The changes resulted in an overpayment that will be refunded within six weeks if no other taxes are owed.

CP13 - Changes to Tax Return, No Refund and No Balance Due

Informs the recipient of one or more changes made to their tax return during processing. The changes resulted in neither a balance due nor an overpayment on the account.

CP13A - Changes to Tax Return and Earned Income Credit, No Refund and No Balance Due

Informs the recipient of one or more changes made to their tax return during processing. At least one of the changes affected the Earned Income Credit. There is neither an overpayment nor a balance due on the account.

CP14 - Balance Due

Informs the recipient that there is a balance due on their individual tax account.

CP16 - Changes to Tax Return, Resulting Overpayment Applied to a Balance Due

Informs the recipient of one or more changes made to their individual income tax return. The changes resulted in an overpayment, all or part of which we've applied to a balance due on another tax year.

CP23 - Estimated Tax Discrepancy, Balance Due

Informs the recipient that there was a difference between the amount of Estimated Tax Payments claimed on their tax return and the amount posted to their account. This notice may also inform the recipient that we made corrections to their tax return. The notice reflects a balance due on the account.

CP32A - We Want to Send You a New Refund Check

Explains why we are sending a new refund check, what needs to be done before we can send it, and what we'll do after the recipient replies to us.

CP45 - Reduced Amount Applied to Estimated Tax

Informs the recipient that we weren't able to fully honor their request to apply a portion of their refund to the subsequent year's estimated tax, explains why, and shows the amount, if any, we did apply.

CP49 - Overpaid Tax Applied to Other Taxes You Owe

Informs the recipient that we applied all or part of their refund to other taxes they owe, lists the amounts applied, and shows the amount, if any, to be refunded.

CP54B - Problem With Name and Identifying Number

Informs the recipient that the name and identifying number used on their tax return don't match information we received from the Social Security Administration, gives examples of what might cause such a mismatch, and explains the steps the recipient needs to take to resolve it.

CP54E - Problem With Name and Identifying Number

Informs the recipient that the name and identifying number used on their estimated tax payment don't match information we received from the Social Security Administration, gives examples of what might cause such a mismatch, and explains the steps the recipient needs to take to resolve it.

CP54G - Problem With Name and Identifying Number

Informs the recipient that the name and identifying number used on their tax return don't match information we received from the Social Security Administration, gives examples of what might cause such a mismatch, and explains the steps the recipient needs to take to resolve it.

CP54Q - Problem With Name and Identifying Number

Reminds the recipient that we're holding their refund because the name and identifying number used on their tax return don't match the information given to us by the Social Security Administration, gives examples of what might cause such a mismatch, and explains the steps the recipient needs to take to resolve it.

CP57 - Notice of Insufficient Funds

Informs the recipient that we are charging a penalty for insufficient funds.

CP60 - Notice of Credit Reversal

Informs the recipient that we've transferred a credit from their account leaving a balance due.

CP75 - EIC Portion of Refund Delayed

Informs the recipient that we're delaying the EIC portion of their refund because we may examine parts of their tax return. The notice explains what areas we may examine and what steps we'll take next.

CP75A - EIC Portion of Refund Delayed

Informs the recipient that we're delaying the EIC portion of their refund because we may examine the Form 8862, Information to Claim Earned Income Credit After Disallowance, filed with their tax return. The notice explains what steps we'll take next.

CP75B - EIC Portion of Refund Delayed

Informs the recipient that we're delaying the EIC portion of their refund because we haven't received Form 8836, Qualifying Children Residency Statement, or are still reviewing it. The notice asks the recipient to send a copy of Form 8836 if they haven't already and explains what steps we'll take next.

CP 88 - Delinquent Return Refund Hold

Informs the recipient that we're holding their refund until they file their delinquent return or provide an acceptable explanation for not filing it.

CP90 - Final Notice of Intent to Levy and Notice of Your Right to a Hearing

Informs the recipient that they still have a balance due on their account and that we intend to levy on certain assets unless they take appropriate action within 30 days.

CP91 - Final Notice Before Levy on Social Security Benefits

Informs the recipient that they still have a balance due on their account and that we intend to levy on their Social Security benefits unless they take appropriate action within 30 days.

CP501 - Reminder - Balance Due

Informs the recipient that they still have a balance due on their account and that we can file a Federal Tax Lien if they don't pay the entire amount within 10 days.

CP523 - Notice of Intent to Levy - You defaulted on Your Installment Agreement

Informs the recipient that they defaulted on their installment agreement, provides the reason for the default, and describes the actions we intend to take and what they can do to prevent us from taking those actions.

CP2000 - We Are Proposing Changes to Your Tax Return

Informs the recipient that we're proposing changes to their tax return based on different information reported to us by their employers, banks, and other payers. The CP 2000 provides detailed information about the differences, the changes we propose, and what to do if they agree or disagree with the proposal.

 

 

Business Filer Notices

 

 

 

One of the ways we classify our notices is by the type of tax form they're about. We call notices we send about business-related tax forms such as Forms 941, 1065, and 1120, business filer notices.  Notices we send about Form 1040, 1040A, 1040EZ, or any related schedules, forms, or other attachments are called individual filer notices and are listed elsewhere.  If the business filer notice you have isn't listed below, check back often. We'll be adding more on a regular basis.

The Notices in Numerical Order

Here's a list of notices with detailed information available.


CP 101 - Math Error, Balance Due on Form 940

Informs the recipient of one or more changes made to their Form 940 or 940-EZ return during processing. The changes resulted in a balance due on the account.

CP 102 - Math Error, Balance Due on Form 941, 941SS, 943, or 945

Informs the recipient of one or more changes made to their Form 941, 941SS, 943, or 945 return during processing. The changes resulted in a balance due on the account.

CP 108 - Problem With Your Federal Tax Deposit

Informs the recipient we couldn't determine the tax type or tax period for which a federal tax deposit was intended and explains how we applied the payment.

CP 111 - Math Error, Overpayment on Form 940

Informs the recipient of one or more changes made to their Form 940 or 940-EZ tax return during processing. The changes resulted in an overpayment.

CP 112 - Math Error, Overpayment on Form 941, 941SS, 943, or 945

Informs the recipient of one or more changes made to their Form 941, 941SS, 943, or 945 tax return during processing. The changes resulted in an overpayment.

CP 138 - Overpayment Applied to Other Federal Taxes

Informs the recipient that we applied all or part of their overpayment to other taxes they owe.

CP 139 - You May Not Need to File Forms 940 or 941

Informs the recipient that they won't need to file Form 941 again unless they owe tax for the quarter.

CP 145 - Application of Overpayment Reduced

Informs the recipient that we weren't able to fully honor their request to apply a portion of their overpayment to the subsequent tax period, explains why, and shows the amount, if any, we did apply.

CP 160 - Reminder of Balance Due

Informs the recipient of a balance that is still due on their account.

CP 161 - Balance Due - Request for Payment or Notice of Unpaid Balance

Informs the recipient that there is an unpaid balance due on their account.

CP 165 - Penalty for Dishonored Check (Federal Tax Deposit)

Informs the recipient that a check they sent as payment for their federal tax deposit was returned unpaid by their bank.

CP 167 - We are Proposing a Federal Unemployment Tax Increase

Informs the recipient that we're proposing an increase to their federal unemployment tax because of information we received from their state agency.

CP 168 - We are Proposing a Federal Unemployment Tax Decrease

Informs the recipient that we're proposing a decrease to their federal unemployment tax because of information we received from their state agency.

CP 174 - Unemployment Tax Return Incomplete - Exempt Payments Not Explained

Informs the recipient that their explanation for exempt payments listed on their unemployment tax return was missing or unacceptable and requests an explanation.

CP 207 - Proposed FTD Penalty - Request for Correct Information

Asks the recipient to send us a completed Record of Federal Tax Liability (ROFTL).

CP 209 - EIN Assigned in Error

Informs the recipient that we erroneously assigned them more than one EIN.

CP 235 - Federal Tax Deposit Penalty Waived Due to Change in Deposit Requirements

Informs the recipient that we're waiving their FTD penalty because they meet the criteria for penalty relief.

CP 236 - Reminder of Your Semi-Weekly Deposit Requirements

Reminds the recipient that they're subject to semi-weekly deposits.

CP 238 - You Made One or More Late Federal Tax Deposits But We Didn't Charge You a Penalty

Informs the recipient that they made one or more late federal tax deposits and provides guidance on these deposits and how to make them.

CP 253 - Your Wage Reports Do Not Match the Amounts on Your Employment Tax Returns

Informs the recipient that the amounts they reported to the Social Security Administration on Form W-3 differ from the amounts they reported to us on Forms 941, 943, 945, or Schedule H.

CP 260 - Credit Adjustment

Informs the recipient that we removed one or more credits that had been erroneously applied to their account and that the account now has a balance due.

CP 261 - Notice of Acceptance as an S-Corporation

Informs the recipient that we've approved their election to be treated as an S-Corporation and to explain their obligations.

CP 267 - Account Overpaid - Possibly Misapplied Payments

Informs the recipient that they have more credit available on their account than they claimed on their tax return.

CP 268 - Correction and Overpayment Notice

Informs the recipient of one or more changes made to their return during processing and of a discrepancy in the total credits claimed on their return and the total credits available on their account.

CP 297 - Notice of Intent to Levy and Notice of Your Right to a Hearing

Notifies the recipient of our intent to levy and of their right to receive appeals consideration.

CP 298 - Final Notice Before Levy on Social Security Benefits

Notifies the recipient of our intent to levy on their social security benefits.

 

 

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