Description of IRS Notice or Letter by Number
These are just a few examples of the many types of correspondence the IRS uses to communicate with taxpayers. Each type of correspondence serves a specific purpose and provides important information regarding the taxpayer's account or tax return.
CP01A: Identity Theft Protection PIN - This notice provides a six-digit Identity Protection Personal Identification Number (IP PIN) to taxpayers who are confirmed victims of identity theft.
CP11: Changes to Your Return - This notice informs taxpayers that the IRS has made changes to their return, resulting in a balance due.
CP12: Overpayment - This notice informs taxpayers that the IRS has made changes to their return, resulting in an overpayment.
CP14: Balance Due - This is the first notice sent to taxpayers informing them that they owe money on unpaid taxes.
CP21A: Changes to Your Tax Return - This notice informs taxpayers of changes made to their tax return based on their request or information received.
CP22A: Changes to Your Tax Return - This notice informs taxpayers of changes made to their tax return resulting in a balance due.
CP23: Estimated Tax Discrepancy - This notice informs taxpayers of a discrepancy between the estimated tax payments claimed on their return and the payments the IRS received.
CP49: Overpayment Applied to Other Taxes - This notice informs taxpayers that their overpayment has been applied to other taxes they owe.
CP90: Final Notice of Intent to Levy and Notice of Your Right to a Hearing - This notice informs taxpayers of the IRS's intent to levy their assets and their right to a hearing.
CP2000: Notice of Underreported Income - This notice informs taxpayers of a discrepancy between the income reported on their tax return and the income reported to the IRS by third parties.
Letter 2205: Examination Appointment - This letter informs taxpayers that their return has been selected for examination and schedules an appointment.
Letter 3219: Notice of Deficiency - This letter informs taxpayers of a proposed deficiency in their tax return and their right to challenge it in Tax Court.
Letter 5071C: Identity Verification - This letter requests that taxpayers verify their identity to process their tax return.
Letter 4883C: Potential Identity Theft - This letter informs taxpayers of potential identity theft and requests verification of their identity.
Letter 525: General 30-Day Letter - This letter informs taxpayers of proposed changes to their tax return and provides them with 30 days to respond.
Letter 531: Notice of Deficiency - This letter informs taxpayers of a deficiency in their tax return and their right to challenge it in Tax Court.
Letter 1058: Final Notice of Intent to Levy and Notice of Your Right to a Hearing - This letter informs taxpayers of the IRS's intent to levy their assets and their right to a hearing.
Letter 2272C: Installment Agreement Accepted - This letter informs taxpayers that their request for an installment agreement has been accepted.
Letter 2273C: Installment Agreement Rejected - This letter informs taxpayers that their request for an installment agreement has been rejected.
Letter 2802C: Penalty Abatement Request Approved - This letter informs taxpayers that their request for penalty abatement has been approved.