IRS Audits & Representations

Below is a list of IRS most common notices sent to taxpayers by the IRS. The IRS notice number appears on the top right hand corner of the notice. Kindly Click on the notice to review what the notice means and how to respond to the notice. If the notice number does not appear on the list, kindly contact us and we would be glad to assist:

• CP 09 - Earned Income Credit You May Be Entitled To

• CP 10 - Changes to Tax Return, Reduced Amount Applied Toward Payment of Your Estimated Tax

• CP 11 - Changes to Tax Return, Balance Due

• CP 11A - Changes to Tax Return and EIC, Balance Due

• CP 12 - Changes to Tax Return, Overpayment

• CP 13/CP 13A - Changes to Tax Return, No Refund and No Balance Due

• CP 14 - Balance Due, No Math Error

• CP 16 - Changes to Tax Return, Overpayment Applied to Balance Due

• CP 21B - Data Processing Adjustment Notice, Overpayment of $1 or More

• CP 22A - Data Processing Adjustment Notice, Balance Due of $5 or More

• CP 22E - Examination Adjustment Notice, Balance Due

• CP 23 - Estimated Tax Payment Discrepancy, Balance Due

• CP 32A - We Want to Send You a New Refund Check

• CP 45 - Reduced Amount Applied Toward Payment of Your Estimated Tax

• CP 49 - Overpaid Taxes Applied to Other Taxes You Owe

• CP 54B/CP 54E/CP 54G/CP 54Q - Problem with Name and Identifying Number

• CP 59 - First Notice Request for Your Tax Return

• CP 75/CP 75A/CP 75B - EIC Portion of the Refund Delayed

• CP 79 - Earned Income Credit Eligibility Requirement

• CP 79A - Earned Income Credit Two Year BanM

• 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 - Balance Due - Request for Payment or Notice of Unpaid Balance

• CP 501 - Balance Due Reminder Notice

• CP 504 - Urgent Notice - Balance Due

• CP 523 - Notice of Intent to Levy - You Defaulted on Your Installment Agreement

• CP 2000 - Notice of Underreported Income

• Letter 531- Notice of Deficiency

• Letter 525 - Examination Report

• Letter 12C - Information Request

The Taxpayer Bill of Rights:

The "Right to Be Informed" means taxpayers have the right to know what they need to do to comply with the tax laws and to receive clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence.

Every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. These ten rights are known collectively as the "Taxpayer Bill of Rights." These rights cover a wide range of topics and issues and lay out what individual taxpayers can expect in the event they need to work with the IRS. Here are the rights outlined in the Taxpayer Bill of Rights:

1. The Right to Be Informed

2. The Right to Quality Service

3. The Right to Pay No More than the Correct Amount of Tax

4. The Right to Challenge the IRS's Position and Be Heard

5. The Right to Appeal an IRS Decision in an Independent Forum

6. The Right to Finality

7. The Right to Privacy

8. The Right to Confidentiality

9. The Right to Retain Representation

10. The Right to a Fair and Just Tax System

IRS Audits & Representation Frequently Asked Questions:

• • How the IRS notices relate to the IRS Audits & Examinations?

  • What is an IRS Lien?

  • What is an Levy? 

  • What are Treasury Regulations?

  • What is the Taxpayer Bill of Rights?

  • What are the Four Divisions of the Internal Revenue Service?

  • What is the Freedom of Information Act?

  • What is the Taxpayer Advocate Service?

  • What are Misc. IRS penalties?

  • What are Common IRS Forms Related to Audits and Examination

  • What is the IRS Audit Appeals Process?

  • What are Revenue Rulings and Revenue Procedures?

  • What is IRS Offer in Compromise

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Proceed to the IRS Audit/Representation & Appeals FAQ's

IRS Audit Resources, References and Common Forms