Audits & Notices

IRS Audits & Tax Notices

Received an IRS letter? Here's how to tell what kind it is, what it generally means, and how to figure out your next step.

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Received an IRS Letter?

The IRS sends dozens of different notice and letter types, each identified by a code in the top right corner - CP2000, CP504, 5071C, and so on. That code is the fastest way to understand what's actually being asked of you, since the notice types below and the lookup tool further down both key off it.

Types of IRS Notices & Audits

A general map of what you might be dealing with.

Correspondence Audits

The most common audit type - conducted entirely by mail, usually focused on one or two specific items on a return.

Office / Field Audits

A more in-depth review, conducted in person at an IRS office or at your home or business.

Information Requests

A request for documentation to support something on your return, short of a full audit.

Tax Deficiency Notices

A formal notice proposing additional tax owed, often following an audit or unresolved CP2000.

Identity Verification Letters

A request to confirm your identity before the IRS continues processing a return filed under your SSN.

Collection Notices

Notices related to an unpaid balance rather than a return under review - see our Collections page for these.

Find Your IRS Notice

Enter the notice or letter number from the top right corner of your IRS mail to see what it generally means.

CP2000

Proposed Changes to Your Return

The income or payments the IRS has on file from employers, banks, or brokers don't match what was reported on your return.

Generally: Review the notice against your own records before agreeing or disagreeing - this is generally not an audit, but it does need a timely response.

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CP11

Changes to Your Return, Balance Due

The IRS made changes while processing your return - often a math error - and says you now owe money as a result.

Generally: Compare the notice line-by-line against your original return before paying or disputing it.

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CP12

Changes to Your Return, Overpayment

Similar to a CP11, but the correction resulted in a refund or a smaller balance than you expected, not a balance due.

Generally: Review what was changed - if it doesn't match your own calculation, it can be disputed within the notice's response window.

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CP14

Balance Due, First Notice

This is typically the first letter the IRS sends once a return has been processed and a balance remains unpaid.

Generally: Address it before it escalates to a stronger collection notice - options generally exist beyond simply paying in full.

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CP59

Unfiled Return Notice

The IRS has no record of receiving a return it expected from you for a given tax year.

Generally: Confirm whether the return was actually filed, and if not, get back into compliance before it becomes a bigger issue.

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CP90

Final Notice of Intent to Levy

A formal, time-sensitive notice that the IRS intends to levy (seize) assets or income if the balance isn't resolved.

Generally: This carries real deadlines and appeal rights - it should be addressed immediately, not set aside.

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CP504

Notice of Intent to Levy (State Refund)

A collection notice warning that the IRS may seize a state tax refund, and signals further collection action may follow.

Generally: Treat this as time-sensitive - it typically precedes stronger collection action like a levy or lien.

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5071C

Identity Verification Letter

The IRS is asking you to verify your identity before it will continue processing a return filed under your SSN.

Generally: Respond using the method the letter specifies - a return can't finish processing (or a refund release) until identity is confirmed.

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4883C

Identity Verification (Phone)

Similar to a 5071C - the IRS needs to confirm your identity before continuing to process a filed return.

Generally: Have the referenced return and prior-year return on hand, and respond using the contact method the letter provides.

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3219A

Statutory Notice of Deficiency

A formal notice proposing a tax deficiency, generally sent after an audit or unresolved CP2000, that carries Tax Court petition rights.

Generally: This has a strict response deadline with real legal consequences for missing it - get it reviewed right away.

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How Buta Tax Helps

We review the actual notice or audit request with you, help you understand what's being asked and by when, and prepare a documented response - or, where you've authorized us, represent you directly with the IRS so you're not navigating it alone.

Frequently Asked Questions

No. Most IRS mail is a routine notice - a balance due, a math correction, an identity check - not an audit. The notice or letter number in the top corner tells you which kind you have.

Not Sure What Your Letter Means?

Send us the notice type and we'll tell you plainly what it involves and what to do next.

Call (972) 777-4449