Tax Letters and Notices

CP2000 Notice of Proposed Adjustment for Underpayment or Overpayment:

• Generated because your tax return doesn't match the information in the IRS database
• The database consists of W-2s, 1099s, and other forms from third parties
• These forms come from employers and are required to be submitted to the IRS

CP2501 Notice, Initial Contact Letter:

• Similar to the CP2000 notice but does not have a proposed balance due
• Requests clarifications on the differences between your tax return and the information in the IRS database

Letter 2205-A:

• Notifies you that your return is being examined
• Provides the IRS agent's name and contact information
• Details the areas being audited

CP22E Examination Adjustment Notice:

• Follow-up letter that includes details or findings from the audit
• Contains the amounts of unpaid tax due along with penalties and interest
• Typically allows 30 days to respond to the notice

Letter 2625C, 2526C (30-Day Letter):

• A common letter from the IRS, also known as a 30-day letter
• Gives you 30 days to agree with or appeal the findings
• Provides the balance due and outlines the steps to either appeal or agree with the findings

Letter 3219 Notice of Deficiency (90-Day Letter):

• Follow-up letter after the appeal or non-response to the 30-day letter
• Also known as the 90-day letter, it is your last chance to pay or go to tax court within 90 days of the letter date
• Details the amount of tax due