If you've received a CP2000 notice from the IRS but find its contents confusing, you're not alone. This series of notices—which includes CP2000, CP2000A, CP2000B, CP2000C, CP2000D, and CP2000E—is designed to inform taxpayers about potential adjustments to their tax filings.
Why Did You Receive This Notice?
The IRS compares income and payment information reported by third parties (such as employers or financial institutions) with what taxpayers reported on their returns. Any discrepancies may result in increased taxes, reduced refunds, or sometimes no change at all. The notice explains the proposed adjustments and the information used to determine them. Importantly, this is not a bill, but it may require your response.
How to Respond
Upon receiving the notice, carefully review all information and follow the instructions to resolve the issue. Respond by the date specified—even if the notice includes a reply form, complete and sign it, indicating whether you agree with the proposed changes and including any supporting documentation.
If you agree with the notice and have no additional income, credits, or deductions to report, follow the instructions provided—no amended return is necessary. Failure to respond may result in further notices or a tax bill.
Response Methods
You can reply through these channels:
- Online Upload: The fastest digital method supports JPG, PNG, or PDF files. Use access code 895ny-k9654 via the IRS Document Upload Tool.
- Fax: Send your response to the fax number listed in the notice's top-left corner (locations include Andover, Atlanta, Austin, Holtsville, Fresno, and Ogden).
- Mail: Send to the address shown on the notice's front page.
Note: If using an online fax service, review its privacy and security policies first.
Reviewing Your Records
Obtain a copy of your original tax return to verify its accuracy. Keep this and the notice for your records. If you identify similar issues in prior years, file amended returns.
Paying or Settling Taxes
If the notice is correct and you owe additional taxes, pay promptly to avoid accumulating interest and penalties. If you can't pay in full, explore payment plans or settlement options.
Mail payments to the appropriate IRS center based on your location:
- Austin, TX
- Andover, MA
- Atlanta, GA
- Philadelphia, PA
- Fresno, CA
- Ogden, UT
Amending Your Return
If the CP2000 notice is accurate but you have additional income, credits, or deductions to report, complete Form 1040-X, mark it "CP2000," and submit supporting documents. You may also:
- Authorize someone to represent you by completing the authorization section on the reply form.
- Appoint a tax professional using Form 2848.
- Request a response time extension.
- Visit a local IRS Taxpayer Assistance Center for in-person help.
- Report identity theft by submitting Form 14039 if your Social Security number was compromised.
Understanding CP2000 notices helps taxpayers address tax issues efficiently, ensuring accurate filings and minimizing potential disputes.