Form
number |
OMB Ctl. # |
Title |
Example |
Original
IRS
form |
Amended
form (removes "presumptions") |
Description |
|
23C |
None |
Assessment
Certificate |
|
Original
Original |
|
Required to
assess a person with a tax liability absent a filed tax return. |
|
56 |
1545-0013 |
Notice
Concerning Fiduciary Relationship
|
|
Original
Original |
Amended |
File to
remove any fiduciary relationships fictitiously created in your
Individual Master File (IMF) by unscrupulous IRS agents in order to
create a false liability. |
|
433-A |
None |
Collection Information Statement |
|
Original
Original |
|
|
|
656 |
None |
Offer in Compromise |
|
Original
Original |
|
|
|
668-A(c)(DO) |
None |
Notice of
Levy |
|
Original
Original |
|
Sent to
institute a levy collection action. |
|
668-B |
None |
Levy |
|
Original
Original |
|
Issued to
levy a person's pay or assets at an employer or financial
institution. |
|
668(Y)(c) |
None |
Notice
of Federal Tax lien |
|
Original
Original |
|
|
|
886-A |
None |
Explanation of Items |
Example |
|
|
Prepared as part of an IRS Examination |
|
911 |
1545-1504 |
Application for Taxpayer Assistance
Order |
|
Original
Original |
|
|
|
941A |
None |
Employer's Quarterly
Federal Tax Return |
|
Original
Original |
|
|
|
1040 |
1545-0074 |
U.S. individual Income Tax Return |
|
Original
Original |
|
|
|
1040 Instructions |
|
IRS
Form 1040 Instructions |
|
Original
|
|
|
|
1040
Schedule C |
1545-0074 |
Profit and Loss from Business |
|
Original
Original |
|
|
|
1040X |
1545-0091 |
Amended U.S. Individual Income Tax Return |
|
Original
Original |
|
|
|
1040NR-EZ |
1545-1468 |
U.S. Nonresident Alien Income Tax Return-EZ |
|
Original
Original |
Amended |
|
|
1040NR |
1545-0089 |
U.S. Nonresident Alien Income Tax Return |
|
Original
Original |
Amended |
|
|
1040NR Instructions |
|
IRS
Form 1040NR Instructions |
|
Original
|
Amended |
|
|
1040 SFR |
1545-0074 |
1040 Substitute For Return (SFR-ILLEGAL for natural persons) |
Example |
|
|
Prepared as part of an IRS examination |
|
1042-S |
1545-0096 |
Foreign Persons U.S. Source Income Subject to Withholding |
|
Original
Original
Instructions |
|
Covered in IRS Pub 515 |
|
1078 |
None |
Certificate of Alien Claiming Residence in the United States |
|
Original
|
|
|
|
1098 |
1545-0901 |
Mortgage Interest |
|
Original
Original
Instructions |
Amended |
Filed by mortgage companies against people paying interest on a
mortgage |
|
1099MISC |
1545-0015 |
Miscellaneous Income |
|
Original
Original
Instructions |
|
Filed by companies against contractors and vendors |
|
1099INT |
1545-0112 |
Miscellaneous Income |
|
Original
Original
Instructions |
|
Filed by companies against contractors and vendors |
|
1099S |
|
Proceeds form Real Estate Transaction |
|
Original
|
|
|
|
2039 |
None |
IRS
Administrative Summons (Sample) |
|
Original
|
|
Issued
usually during criminal investigation by IRS. |
|
2270 |
None |
Notice to
Exhibit Books and Records |
|
Original
|
|
|
|
2433 |
None |
Notice of
Seizure (2.7 Mbytes-large) |
|
Original
|
|
Issued to
seize property. Catalog number 21680C. |
|
2555 |
1545-0067 |
Foreign
Earned Income Exclusion |
|
Original
Original
Instructions |
|
Attached
to the form 1040 if you claim to be a "U.S. citizen" and
reside either overseas or in one of the 50 states of the union. |
|
2555EZ |
1545-1326 |
Foreign
Earned Income Exclusion |
|
Original
Original
Instructions |
|
Attached
to the form 1040 if you claim to be a "U.S. citizen" and
reside either overseas or in one of the 50 states of the union. |
|
2582 |
|
Disciplinary and Suitability Cases Closed |
|
Original
|
|
|
|
2678 |
1545-0748 |
Employer
Appointment of Agent |
|
Original
Original |
|
|
|
2848 |
1545-0150 |
Power of Attorney and Declaration of
Representative |
|
Original
Original |
|
|
|
3198 |
None |
Special Handling Notice |
Example |
|
|
Prepared during an IRS examination |
|
4029 |
1545-0064 |
Application
for Exemption From Social Security and Medicare Taxes and Waiver of
Benefits |
|
Original
Original |
|
|
|
4340 |
|
Certificate
of Assessments, Payments, Other Specified Matters |
|
|
|
Record of
payments and assessments for a taxpayer. Catalog Number
27000K. |
|
4506 |
1545-0429 |
Request
for Copy of Transcript or Tax Form |
|
Original
Original |
|
Use
this form to request a verification that you are a "nonfiler" |
|
4549 |
None |
Income Tax Examination Changes |
Example |
|
|
|
|
4549-A |
None |
Income Tax Examination Changes |
Example |
|
|
|
|
4598 |
1545-0597 |
Form W-2, 1099, 1098, or 1099 Not
Received, Incorrect or Lost |
|
Original
Original |
Amended |
Used by people who received a 1099 in error. The OMB control
#1545-0597 (newer). Require explanation. The older form
does not ask for explanation. |
|
4700 |
None |
Examination Workpapers |
Example |
|
|
Prepared as part of an IRS Examination |
|
4852 |
1545-0458 |
Substitute for W-2, Wage and Tax
Statement, or Form 1099-R, Distributions From Pensions, Annuities,
Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, Etc. |
|
Original
Original |
Amended
|
|
|
4868 |
1545-0199 |
Application
for Extension of Time to File U.S. Individual Income Tax Return |
|
Original
Original |
|
File if you
are late filing or expect to file after the April 15 deadline. |
|
5344 |
None |
Examination Closing Record |
Example |
|
|
|
|
5546 |
None |
Examination Return Charge-Out |
Example |
|
|
Prepared as part of an IRS Examination |
|
5564 |
None |
Notice of Deficiency Waiver |
Example |
|
|
Prepared as part of an IRS Examination |
|
5600 |
None |
Statutory Notice Worksheet |
Example |
|
|
Prepared as part of an IRS Examination |
|
6450 |
None |
Questionnaire To Determine Exemption
from Withholding |
|
Original
Original |
|
|
|
8109 |
|
Federal Tax Deposit Coupon |
|
|
|
|
|
8233 |
1545-0759 |
Exemption
From Withholding on Compensation for Independent Personal Services
of a Nonresident Alien Individual |
|
Original
Original |
Amended |
Use
in lieu of a form W-4 or W-8BEN to stop withholding on
employment/contracting pay |
|
8264 |
|
Application for tax shelter |
|
Original
Instructions
|
|
|
|
8271 |
|
Investor Reporting of Tax Shelter Registration Number |
|
Original |
|
|
|
8275 |
1545-0889 |
Disclosure Statement |
|
Original
Original |
Amended |
|
|
8288 |
|
U.S. Withholding Tax Return for Dispositions by Foreign Persons of
U.S. Real Property Interests |
|
Original
|
|
|
|
8840 |
None |
Closer Connection Exception Statement for Aliens |
|
Original
|
|
|
|
8448 |
None |
Disclosure
Litigation Reference Book, Rev. 4-2000 |
|
Original
|
|
by: IRS
Office of Chief Counsel |
|
8546 |
None |
Claim for Reimbursement of Bank Charges
Incurred Due to Erroneous Service Levy or Misplaced Payment Check |
|
Original
Original |
|
|
|
8854 |
1545-1567 |
Expatriation
Information Statement |
|
Original
Original |
|
|
|
8854 Instr |
|
Expatriation
Information Statement Instructions |
|
Original
|
|
|
|
8821 |
1545-1165 |
Tax Information Authorization |
|
Original
Original |
|
|
|
8822 |
1545-1163 |
Change
of Address |
|
Original
Original |
Amended |
|
|
9423 |
None |
Collection
Appeals Request |
|
Original
Original |
Amended |
|
|
9452 |
1545-1316 |
Filing
Assistance Program |
|
Original
Origina |
|
|
|
11377 |
|
Inadvertent Taxpayer Data Access |
|
Original
|
|
|
|
12153 |
None |
Request
for Collection Due Process Hearing |
|
Original
Original |
Amended |
WARNING:
This form does NOT include a date completed. Please ensure
that you add this to the form prior to submitting it and send it
certified mail, because the IRS will claim they never received it or
received it late, and will commence collections absent legal
authority! Also, be sure to line out every instance of the word
"taxpayer" and replace with "American" to remove
any false presumptions from the form. |
|
12217 |
None |
Section 1203 Allegation Referral Form |
|
Original
Original |
|
Use this form to register a complaint about an agent who is
violating your rights. |
|
12277 |
None |
Application for Withdrawal of Filed Form 668(Y), Notice of Federal
Tax Lien |
|
Original
|
Amended
|
|
|
12616 |
None |
Correspondence Examination History Sheet |
Example |
|
|
Prepared as part of an IRS Examination |
|
13257E |
1545-1432 |
IRS
Small Business/Self-Employed Customer Satisfaction Survey |
|
Original
|
|
|
|
13496 |
None |
IRC Section 6020(b) Certification |
Example |
|
|
Prepared as part of an IRS Examination |
|
SS-4 |
1545-0003 |
Application for Employer Identification Number |
|
Original
|
|
|
|
SS-8 |
1545-0004 |
Determination of Worker Status for Purposes for Purposes of Federal
Employment Taxes and Income Tax Withholding |
|
Original
Original |
|
|
|
W-2 |
1545-0008 |
Wage
and Tax Statement |
|
Original
Original
Instructions |
Amended |
|
|
W-2C |
1545-0008 |
Wage
and Tax Statement |
|
Original
Original
Instructions |
Amended |
|
|
W-3c |
1545-0008 |
Transmittal of Corrected Wage and Tax Statement |
|
Original
Original |
|
|
|
W-4 |
1545-0010 |
Employee's Withholding Allowance
Certificate |
|
Original
Original |
Amended |
|
|
W-4E |
None |
Withholding
Exemption Certificate |
|
Original
Original |
|
|
|
W-7 |
1545-1493 |
Application
for IRS Individual Taxpayer Identification Number |
|
Original
Original |
Amended |
|
|
W-8 |
None |
Certificate of Foreign Statues |
|
Original
Original |
|
|
|
W-8BEN |
1545-1621 |
Certificate of Foreign Status of
Beneficial Owner for United States Tax Withholding |
|
Original
Original
Instructions |
Amended
Amended |
|
|
W-9 |
None |
Request for Taxpayer Identification
Number |
|
Original
Original |
Amended |
|
Notice
number |
Responsive
form(s) |
Title |
Description |
|
INDIVIDUAL
NOTICES (from Individual Master File, or IMF, for
"individuals") |
| Notice 393 |
|
Information
on an IRS Determination to Withhold Records Exempt From the Freedom
of Information Act-5 U.S.C. 552 |
Provided in
response to Freedom of Information Act (FOIA) requests, where
certain data items requested could not be provided. |
| CP-02 |
|
|
Issued to inform the taxpayer when all
or a portion of the ES penalty has been waived (9212-9311) |
| CP-04 |
|
|
Issued to inform the taxpayer that the
portion of the ES penalty attributable to wages was waived
(8712-8811) |
| CP-05 |
|
|
Issued to remind taxpayer of
requirement for SSN for dependents claimed as exemptions. |
| CP-07 |
|
|
Issued annually from each service
center to all taxpayers who received CPs 23, 24, or 25 (ES
discrepancy) for the processing year. Will contain ES payments
through November. |
| CP-08 |
|
|
Issued to inform taxpayer that refund
is being released by name or TIN is still in error. |
| CP-09 |
|
|
Issued to inform taxpayer of potential
EIC. |
| CP-10 |
|
|
Issued as a first notice to inform
taxpayer that there was an error in computation of his/her
individual income tax return and there is an overpayment of $1.00 or
more. Also informs the taxpayer of the amount of credits
actually applied to his/her next taxable period, if the taxpayer
requested amount and the credited amount differ by $1.00 or
more. |
| CP-12 |
|
Math Error - Overpayment of $1 or more |
http://www.irs.gov/taxpros/page/0,,id=16020,00.html |
| CP-13 |
|
|
Individual income tax return and:
CP-11: Balance Due (Over $5.00)
CP-12: Overpayment of $1.00 or more
CP-13: Even Balance |
| CP-14 |
SEDM |
Balance Due, No Math Error |
http://www.irs.gov/taxpros/page/0,,id=16021,00.html |
|
CP-15 |
Family Guardian
SEDM |
Notice
of Penalty Charge |
Issued to inform the taxpayer that
Civil Penalty has been assessed. |
| CP-15A |
|
|
Issued for MFT 55 to inform taxpayer of
tax periods (up to 25) upon which 100-percent penalty is based. |
| CP-16 |
|
|
Issued as a first notice to inform the
taxpayer that:
1) There was an error in computation on his/her individual Income
Tax Return, and
2) There is an overpayment of $1 or more, and,
3) Part of that overpayment was used to offset another individual
Tax Liability. |
| CP-17 |
|
|
Issued to inform a taxpayer of a refund
caused by the release of an excess estimated tax credit freeze. |
| CP-18 |
|
|
Issued to advise the taxpayer that a
portion of his/her refund is being withheld due to an unallowable
item on the return. |
| CP-19 |
|
|
Issued to inform a taxpayer that there
was one or more unallowable item(s) on his/her return and that there
is a balance due. |
| CP-20 |
|
|
Issued to inform a taxpayer that there
was one or more unallowable item(s) on his/her return and there is
an overpayment of $1.00 or more. (Follow up to CP-18) |
| CP-21 |
SEDM |
|
These are all Examination and DP Tax
Adjustment notices resulting in a balance due of less than $5.00, an
overpayment, even settlement condition, and those resulting in a
balance due of $5.00 or more when the account was in TDA status
prior to the adjustment. |
| CP-22 |
SEDM |
|
These are all Examination and DP Tax
Adjustments resulting in a balance due of $5 or more when the
account was not in TDA status prior to the adjustment or when the
account is going to TDA status in the current cycle. |
| CP-23/24/25 |
|
|
Issued to inform a taxpayer that the
estimated tax credits claimed on his/her return do not agree with
the credits posted to the IMF and there is a difference.
CP-23: Balance due of $1 or more
CP-24: Overpayment of $1 or more
CP-25: Balance due or overpayment of less than $5 |
| CP-29 |
|
|
Issued to a taxpayer to request
information pertaining to the original return filed when an amended
return is received and there is no record of the original on master
file. |
| CP-30 |
|
|
Issued to inform the taxpayer that we
have recomputed ES Tax Penalty and part or all of prepaid ES penalty
is refunding. |
| CP-30A |
|
|
Issued to inform the taxpayer that
his/her refund check was returned as undelivered, and requests the
taxpayer to supply IRS with his/her correct address. |
| CP-31 |
|
|
Issued to inform the taxpayer that
his/her refund check was returned as undelivered, and requests the
taxpayer to supply IRS with his/her correct address. |
| CP-33 |
|
|
Error Delay Notice-Issued to inform the
taxpayer that there has been a delay in his/her refund. No
math error. |
| CP-34 |
|
|
Issued to acknowledge the receipt of an
amended return. |
| CP-36 |
|
|
Issued each time a return, or a 290
transaction with a DLN block number between 200 and 299 (form 1040X)
posts to a module with a return with transaction code 150, 976, 977
already posted. |
| CP-37 |
|
|
This notice is generated whenever a
Form 2363 is input to the IMF to change a social security number or
name control (or by a generated resequencing as a result of SSN
invalidation) but the account fails to properly resequence because
the resequence transaction matches another account on SSN but fails
to match on any name control. The account attempting to
resequence is restored to its original location on IMF. |
| CP-38 |
|
|
Service Center Notice issued for the
DATC/ASTA project |
| CP-39 |
|
|
Issued to inform the taxpayer that an
overpayment from a secondary SSN account has been applied to his/her
balance due. |
| CP-41 |
|
|
Issued to notify the Service Center
that an unresolve manual refund freeze has been present on the
master file for more than 7 cycles. |
| CP-42 |
|
|
Issued to inform the taxpayer that an
overpayment from his/her account has been used to offset a balance
due in a secondary SSN account. |
| CP-43 |
|
|
This notice is issued to notify the
Service Center of the account controlling name line in order that a
name change to the tax year prior to the latest ear on file may be
input correctly and cause the account to properly resequence. |
| CP-44 |
|
|
To notify the S.C. that an IMF
overpayment is available for application to a non-IMF outstanding
liability. It is also used (rarely) to notify the Service
Center of an available overpayment for use in a pending
Offer-in-Compromise case. Issued when there is a refundable
credit of $10 or more in a tax module and a 130 transaction (account
frozen from refunding pending application of overpayment) is present
in the entity module. |
| CP-45 |
|
|
Issued to inform a taxpayer of the
amount of credits actually applied to his/her next taxable period,
if the taxpayers requested amount and the credited amount differ by
$1.00 or more. |
| CP-45S |
|
|
Issued to inform a taxpayer that an
additional amount has been credited to their next year's estimated
tax. |
| CP-46 |
|
|
Issued to notify the Service Center
that a refund is due on an "L" or "W" coded
income tax return, and there is no second name for that return on
the master file. |
| CP-47 |
|
|
Used to notify taxpayer that
overpayment has been applied to past due obligation under Public Law
97-35 |
| CP-48 |
|
|
Annual notice of obligation issued to
the taxpayer advising that an offset will occur. |
| CP-49 |
|
Overpaid Tax |
http://www.irs.gov/taxpros/page/0,,id=16024,00.html |
| CP-50 |
|
|
Issued to notify a taxpayer of the IRS
computation of tax and account balance on a non-computed FOrm 1040EZ |
| CP-50A |
|
|
IRS computation of balance due on
non-computed 1040EZ-1 |
| CP-50B |
|
|
IRS computation of an overpayment on
non-computed 1040EZ-1 |
| CP-50C |
|
|
IRS computation of even balance on
non-computed 1040EZ-1 |
| CP-51 |
|
|
Issued to notify a taxpayer of the IRS
computation of tax and account balance on a non-computed Form 1040EZ |
| CP-52 |
|
|
Issued to inform a taxpayer that the
self-employment earnings claimed on his/her return have been reduced
by $100 or more, or whenever earnings are reduced below $400
regardless of the amount of the reduction. |
| CP-53 |
|
|
Issued to notify taxpayer that an
electronic fund transfer is not honored. |
| CP-54 |
|
|
Issued when a return or declaration in
either full or abbreviated entity format posts to the invalid
segment of the IMF. |
| CP-55 |
|
|
Issued to inform the Service Center
that a transaction for a FOrm 5344 adjustment posts (CD47) with a
DLN in a 790-799 or 900-999 blocking series to cause association of
the original return with an adjustment made utilizing a taxpayers
retained copy of a return. Also generated on Forms 1040X in
blocking series 900-999 (TC294/295), 980-989 (TC290) and MFT55 block
530-539 (TC290) |
| CP-56 |
|
|
Issued to remind the taxpayer that
their invalid number is still present. |
| CP-57 |
|
|
Issued to notify the taxpayer that they
have defaulted on a direct debit installment agreement due to
insufficient funds. |
| CP-58 |
|
|
Issued to request information
concerning spouse's SSN. This notice is generated whenever the
spouse's SSN is missing and the FS Code is 2, 6, or 7. |
| CP-59 |
SEDM |
|
Issued to request information
concerning validity of spouse's SSN. |
| CP-60 |
|
|
Issued to advise taxpayer of a credit
reversal adjustment to the account. (IMF) |
| CP-62 |
|
|
Issued when posting the credit portion
of doc code 34 containing a Correspondence Received Date. |
| CP-64 |
|
|
Notice of Tentative Carryback
Allowance. |
| CP-71 |
|
|
Issued to remind the taxpayer of a
balance of tax due. Notice is generated for (1) modules in
status 23 with a module balance of $25.00 or more and (2) modules in
status 22 with an unreversed TC530 with closing code 09 and module
balance of $25.00 or more. |
| CP-71A |
SEDM |
|
Issued annually to remind the taxpayer
of a balance of tax due on a module that has been in Currently Not
Collectible status for at least 65 cycles with closing code 12 or
24-32. The tolerance is $50.00. |
| CP-71C |
SEDM |
|
Issued annually for all TDA's in the
queue that have been in status 24 for at least one year. Will
reflect SCCB return addresses and ACS telephone numbers. |
| CP-71D |
SEDM |
|
Past Due Tax Reminder |
| CP-71E |
|
|
Issued annually for all TDA's in the
queue that have been in status 24 for at least one year. Will
reflect SCCB return addresses and ACS telephone numbers. |
| CP-71S |
|
|
Issued top recipients of CP71 who have
not full-paid their accounts. TP will use this notice to
request an installment. |
| CP-83 |
|
|
Issued to solicit the taxpayer's
agreement to the proposed reassessment of the abated tax due to a
math error. |
| CP-86 |
|
|
Issued when revenue receipt is input to
a module restricted form generating interest or FTP. |
| CP-87 |
|
|
Sets an AIMS Indicator to issue AIMS
opening records when TC 150 posts. Issued when TC 424 with SPC
010 or 020-041 posts and no TC 150 is posted. |
| CP-88 |
|
|
Provides a means for resolving accounts
on the invalid segment of the Individual Master File. |
| CP-90 |
SEDM |
|
|
|
CP-91 |
SEDM |
Notice of Levy on SSA Benefits |
Note:
Levy on SSA benefits is ILLEGAL, as per 42
U.S.C. §407 |
|
CP-92 |
|
Notice of Levy on your State Tax Refund
and Notice of Your Right to a Hearing |
|
| CP-93 |
|
|
Notice is generated when a module
contains a duplicate filing condition and an unreversed TC420 or
TC576. |
| CP-95 |
|
|
Used to inform SC that follow up action
should be taken when module balance on posted TC530 is increased by
$1,000 or more debit. |
| CP-96 |
|
|
Used to journalize the amount of a
transfer out and to prepare the transfer document. Generated
whenever a TC400 posts to a tax module. |
| CP-97 |
|
|
Service Center notice issued when TC841
posts to a module when TC971 AC 11. |
| CP-98 |
|
|
Generated to notify the Service Center
that the return (TC150) has posted to a module in which such
notification was previously requested. |
BUSINESS
NOTICES (from Business Master File, or BMF)
(NOTE: If you are a natural/biological
person and you get one of these notices, the IRS computer
records are in error and you need to fix this
immediately! See section 5.6.9 of The
Great IRS Hoax for further details.) |
| CP-101 |
|
|
Math error on Form 940 or 940 EZ
resulting in a net balance due. |
| CP-102 |
|
|
Math error on Form 941, 942, or 943
resulting in a net balance due. |
| CP-103 |
|
|
Math error on Form CT-1 resulting in a
net balance due. |
| CP-104 |
|
|
Math error on Form 720 resulting in a
net balance due. |
| CP-105 |
|
|
Math error on Form 11C, 706, 709, 2290
or 730 resulting in a net balance due. |
| CP-106 |
|
|
Math error on Form 990PF, 5227 or 4720
resulting in a net balance due. |
| CP-107 |
|
|
Math error on Form 1042 resulting in a
net balance due. |
| CP-108 |
|
|
An FTD coupon received was incomplete. |
| CP-109 |
|
|
Explaining that the return was delayed
in processing because of the Employer Identification Number or name
shown on the return. |
| CP-111 |
|
|
Math error on Form 940 or 940EZ
resulting in a net overpayment. |
| CP-112 |
|
|
Math error on form 941, 942 or 943
resulting in a net overpayment. |
| CP-113 |
|
|
Math error on Form CT-1 resulting in a
net overpayment. |
| CP-114 |
|
|
Math error on Form 720 resulting in a
net overpayment. |
| CP-115 |
|
|
Math error on Form 11C, 706, 709, 2290
or 730 resulting in a net overpayment. |
| CP-116 |
|
|
Math error on Form 990-PF, 5227, or
4720 resulting in a net overpayment. |
| CP-117 |
|
|
Math error on Form 1042 resulting in a
net overpayment. |
| CP-121A |
|
|
Math error on Form 940 or 940EZ with
the net resulting in a balance due of under $5.00. |
| CP-122A |
|
|
Math error on Form 941, 942 or 943 with
the net result a balance due of under $5.00. |
| CP-123 |
|
|
Math error on Form CT-1 with the net
result a zero or less than a $1.00 balance. |
| CP-123A |
|
|
Math error on Form CT-1 with the net
result a balance due of under $5.00. |
| CP-124 |
|
|
Math error on Form 720 with the net
result a zero less than a $1.00 balance. |
| CP-124A |
|
|
Math error on Form 720 with the net
result a balance due under $5.00. |
| CP-125 |
|
|
Math error on Form 11-C, 706, 709,
2290, or 730 with the net result a zero or less than a $1.00
balance. |
| CP-125A |
|
|
Math error on Form 11-C, 706, 709, 2290
or 730 with the net result a balance due under $5.00 |
| CP-126 |
|
|
Math error on Form 990-PF, 5227 or 4720
with the net result a zero or less than a $1.00 balance. |
| CP-126A |
|
|
Math error on Form 990-PF, 5227 or 4720
with the net result a balance due under $5.00. |
| CP-127 |
|
|
Math error on Form 1042 with the net
result a zero or less than a $1.00 balance. |
| CP-127A |
|
|
Math error on Form 1042 with the net
result a balance due under $5.00. |
| CP-128 |
|
|
Notification of the remaining balance
due on a tax period after an offset-in. |
| CP-131 |
|
|
Math error on Form 1120 series, 1041,
990-C or 990-T with the net result a zero or less than a $1.00
balance. |
| CP-131A |
|
|
Math error on Form 1120 series, 1041,
990-C or 990-T with the net result a balance due under $5.00. |
| CP-132 |
|
|
Math error on Form 1120 series, 1041,
990-C or 990-T resulting in a balance due. |
| CP-133 |
|
|
Math error on Form 1120 series, 1041,
990-C or 990-T resulting in a net overpayment. |
| CP-134 |
|
|
Notification that an amendment or
duplicate return for Form 1120 was received. |
| CP-135 |
|
|
Notification to AC
International--Collection that a new foreign address has posted to
the entity with a tax period in delinquent status. |
| CP-138 |
|
|
Notification that the overpayment on
the return was offset against another tax period with a balance due. |
| CP-139 |
|
|
Notification that Form 941, 942 or 940
may no longer be required because, four consecutive 941 or 942 tax
periods were received with "no liability". |
| CP-140 |
|
|
Issued to organizations that are not
required to file (Form 990 FRC or 2) because their gross receipts
are $25,000 or less and a return (TC 150) or TC 59X has not posted
for three years. However, taxpayers may no have gross receipts in
excess of $25,000 or more and have not filed Form 990 for the last
three years. |
| CP-144 |
|
|
Issued to an organization that has a
filing requirement of 990-1 and has not filed a return for three
consecutive years. The organization does not meet the criteria
for a Taxpayer Delinquency Investigation. |
| CP-145 |
|
|
Notification of the credit elect amount
applied to next year's tax return. |
| CP-146 |
|
|
Math error on Form 2290 that resulted
in the installment payment with the return being less than the
correct percentage due. Without the math error the installment
payment would have been correct. |
| CP-147 |
|
|
Notification that an additional
overpayment amount was applied to next years tax return. The
original return overpayment was not enough to cover the credit elect
amount. |
| CP-155 |
|
|
Notification to service center files
that the return/case is to be re-filed under the new control DLN. |
| CP-156 |
|
|
Notification that the Form 2290 next
installment is due when the return did not have a math error. |
| CP-157 |
|
|
Notification that the Form 2290 next
installment is due on the return that had a math error. |
| CP-159 |
|
|
Notification that the Form 2290
installment agreement has defaulted and the total unpaid balance is
due. |
| CP-160 |
|
|
Annual notification to remind the
taxpayer of a balance due on prior tax periods. (1)
Modules in status 23 with a module balance of $50.00 or more and (2)
module in status 22 with an unreversed TC-530 with closing code 09
and module balance of $50.00 or more. |
| CP-161 |
|
Underpaid tax Notice |
http://www.irs.gov/taxpros/page/0,,id=16022,00.html |
| CP-162 |
|
|
Notification that an additional penalty
has been assessed for missing information or late filing on Form
1065. |
| CP-163 |
|
|
Annual notification to remind the
taxpayer of a balance due of Tax, Penalty and Interest on a module
that has been in currently not collectible status for at least 65
cycles with closing code 12 or 24-32. The tolerance is $50.00 |
| CP-164 |
|
|
Notification to Appellate of a posting
Tentative Carryback adjustment. |
| CP-165 |
|
|
Notification that a check for Federal
Tax Deposits/Estimated Taxes has been dishonored. This
requests the repayment of the check plus the bad check penalty. |
| CP-166 |
|
|
Notification that there are
insufficient funds available for payment. |
| CP-167/167A |
|
|
Issued to notify the taxpayer of a
proposed increase in tax to Form 940 based on State certification of
credit information which differs from the taxpayer's return. |
| CP-168/168A |
|
|
Issued to notify the taxpayer of a
proposed decrease in tax to Form 940 based on State certification of
credit information which differs form the taxpayer's return. |
| CP-169 |
|
|
Notification that the return is missing
and requesting that a copy be furnished. |
| CP-170 |
|
|
Notification to the Service Center that
a duplicate return tried to post from a TC 370 (doc. code 51) |
| CP-171 |
|
|
Generated semi-annually as a reminder
to the taxpayer of a balance due for tax modules in status 22 for 52
weeks or longer. |
| CP-172 |
|
|
Notification to follow-up on an entity
that was established as exempt from Social Security Taxes. |
| CP-173 |
|
|
Notification of Estimated Tax Penalty
due on Form 1120 series, 1041, 990-C, 990-T and 990-PF. |
| CP-174 |
|
|
Request for missing explanation for
"exempt Remuneration" on Form 940 or 940EZ Schedule B. |
| CP-175 |
|
|
Request to substantiate the credits
shown on Form 941, 942 or 943. |
| CP-177 |
|
|
Request to substantiate the credits
shown on form CT-1 |
| CP-179 |
|
|
Notification that a Final Form 941,
941E or 943 has been received. |
| CP-180 |
|
|
Request to furnish Form 1120PH,
schedule 4255, 4626, 4797, 8611 or 8656 that was missing from the
return filed. The return filed is Form 1120 series, 1041,
990-C or 990-T. |
| CP-181 |
|
|
Request to furnish Form 1118, 1116,
5735, 5884, 6478, 6765, 8007, 3800, 8586, 8609, or 8801 that was
missing from the return filed. The return filed is Form 1120
series, 1041, 990-C or 990-T. |
| CP-182 |
|
|
Request to furnish Form 3468 that was
missing, form the return filed. The return filed is Form 1120
series, 1041, 990-C or 990-T. |
| CP-183 |
|
|
Request to furnish missing abstract
numbers on the Form 720 filed. |
| CP-184 |
|
|
Request to substantiate the credits
shown on the Form 720 filed. |
| CP-185 |
|
|
Notification to the service center that
a TC 690 (Designated Payment of Penalty) posted assessment of the
penalty is posted. |
| CP-186 |
|
|
Notification to the service center of a
potential manual interest or penalty adjustment. |
| CP-187 |
|
|
Notification to Examination that a
return or transaction 59X has not posted after a specific period
after an AIMS request is posted. |
| CP-188 |
|
|
Notification to Collection that a
credit is available on a taxpayer's account for applying to a
non-master file balance due. Part 2 of the notice can be used
for mailing to the taxpayer. |
| CP-189 |
|
|
Request for information to determine if
the Form 940 filed, incorrectly included domestic wages for
household employees. A Form 942 was not filed for any quarter
of the year. |
| CP-190 |
|
|
Notification that an amended return was
received but an original return was not received. |
| CP-191 |
|
|
Notification to SC Accounting to update
the installment billing clerks file. |
| CP-192 |
|
|
Notification to SC that an account with
an Employment Code G has filed a Form 941 or 943 with Social
Security Wages. Or an account with an Employment Code W, F, or
T filed a Form 940. |
| CP-193/193A |
|
|
Notification to SC Adjustments that a
duplicate or amended re6urn posted to a tax module with an original
return posted. |
| CP-194 |
|
|
Notification to SC Accounting that an
account is not complying with FTD requirements or a dishonored FTD
transaction under the return posted. A letter to the taxpayer
may be issued. |
| CP-195 |
|
|
Notification to SC Adjustments that an
unresolved manual refund freeze has been on for seven weeks. |
| CP-196 |
|
|
Periodic notification to SC Collection
that a taxpayer is not purchasing FTDs. |
| CP-197 |
|
|
Periodic notification of the
requirement to purchase FTDs. Will contain D.O. address and
phone number. |
| CP-198 |
|
|
Generated to notify the service center
that the return (TC 150) has posted to a module where a TC 930 was
previously posted, and/or an unreversed TC590 (CC7)/591/597 has
posted. |
| CP-199 |
|
|
Notification to SC Entity Control that
a taxpayer is no longer under the Magnetic tape reporting system. |
| CP-200 |
|
|
Notification to SC Entity Control that
a consolidation of two EINs filed because one account was inactive. |
| CP-201 |
|
|
Notification to SC Entity Control that
a consolidation of two EINs failed because the name controls did not
match. |
| CP-202 |
|
|
Notification to SC Entity Control that
a consolidation of two EIN's failed because the filing requirements
were not compatible. |
| CP-203 |
|
|
Notification of mis-use of Form 8109B. |
| CP-204 |
|
|
Notification that a return is required
to be filed for the FTD payment that was received. |
| CP-205 |
|
|
Notification that the TIN used on Form
8109 was in error. |
| CP-206 |
|
|
Notification to Collection that two
EINs were consolidated and there were tax periods in TDA status. |
| CP-207 |
|
|
Notification of impending FTD penalty
assessment to be made without schedule of liabilities. |
| CP-208 |
|
|
Notification of SC Adjustment of a -P
freeze for review. |
| CP-210/220 |
|
|
Notification of Adjustment to tax
return. |
| CP-215 |
|
|
Notification of Civil Penalty
assessment. |
| CP-225 |
|
|
Notification of a missing payment found
and applied. |
| CP-230/240 |
|
|
Notification that an adjustment has
been made under CAWR Reconciliation Program. |
| CP-231 |
|
|
Notification to SC Accounting that an
undelivered refund check has posted for this account. |
| CP-233 |
|
|
Notification to SC Examination that
taxpayer has protested an assessment math error amount. The
account has been adjusted and referred to Examination. |
| CP-234 |
|
|
Notification to SC Adjustments of a
potential ES Penalty on an account. |
| CP-241 |
|
|
SC Transcript Notice will generate to
D.O. Exam Division, 637 Coordinator. |
| CP-243 |
|
|
Notification to the Service Center that
Special Tax Stamps(s) should be manually issued. |
| CP-244 |
|
|
Issued as a Special Tax Stamp and
receipt to taxpayers for full payment of special taxes on Forms 11,
Special Tax Returns. |
| CP-245 |
|
|
Receipt of payment for Special Taxes
(Special Tax Stamp) |
| CP-251 |
|
|
Employment Tax Problem--We Need
Information--It May Change Your tax. First notice issued to
taxpayer under the Combined Annual Wage Reporting (CAWR) program to
advise of a wage discrepancy (potential overpayment or
underpayment). Generated as the result of Status Code 26
posting to the module. |
| CP-252 |
|
|
Final Notice *Employment Tax Problem*
Answer Required. Final notice issued to taxpayer.
Automatically generated 45 days after the notice date of the CP251
if there is no response to the CP251. |
| CP-253 |
|
|
Request For Forms W-2 Not Filed with
Social Security Administration. Issued to taxpayer proposing
an Intentional Disregard Penalty for non-compliance. |
| CP-254 |
|
|
Reserved for CAWR. |
| CP-255 |
|
|
Issued to taxpayer to advise of no
reply to prior CAWR notice. |
| CP-260 |
|
|
Notification that a credit was reversed
creating a balance due. |
| CP-261 |
|
|
Issued to notify the taxpayer of
acceptance of taxpayer petition to become an S-Corporation. |
| CP-262 |
|
|
Issued to notify the taxpayer of
revocation of taxpayer status as an S-Corporation. |
| CP-263 |
|
|
Issued to acknowledge receipt of F2553. |
| CP-264 |
|
|
Issued to notify taxpayer of denial of
taxpayer petition to become an S-Corporation. |
| CP-265 |
|
|
Issued to notify taxpayer of
termination of taxpayer status as an S-Corporation. |
| CP-266 |
|
|
Issued to notify taxpayer of forwarding
their Form 2553 to National Office. |
| CP-267 |
|
|
Issued to notify taxpayer of excess
credits in a tax module in which no math error return posted and a
request for resolution of the condition. |
| CP-268 |
|
|
Issued to notify taxpayer of excess
credits in a tax module in which a math error returned posted and a
request for resolution of the condition. |
| CP-270 |
|
|
Notification of SC Adjustments or
Examination that TC 29X or 30X with a hold code 2, 4, 7, or 9 posted
and module is in debt balance and a subsequent TC 29X or 30X without
a hold code 2, 4, 7 or 9 has not posted. |
| CP-280 |
|
|
Requesting the cross reference Social
Security Number for the F9orm 720 filed with Abstract Number 52 |
| CP-284 |
|
|
Issued to inform the Service Center
that follow-up action should be performed before the ASED or CSED
expires. |
| CP-293 |
|
|
Notification to SC Examination that a
duplicate return posted to a tax period under AIMS control. |
| CP-295 |
|
|
Notification to SC Collection that a
significant increase in assessed module balance has occurred in
module with a TC 530 posted. |
| CP-296 |
|
|
Notification to SC Accounting that an
account has been transferred out. |
|
CP-501 |
SEDM
Family Guardian |
Reminder Notice, Balance Due
|
http://www.irs.gov/taxpros/page/0,,id=16025,00.html |
| CP-503 |
SEDM |
Reminder
Notice, Balance Due |
|
|
CP-504 |
SEDM
10.1
IRS Form 12153
Family Guardian
|
Urgent Notice, Balance Due |
http://www.irs.gov/taxpros/page/0,,id=16026,00.html |
| CP-515 |
SEDM
Family Guardian |
First Notice, Return Delinquency |
http://www.irs.gov/taxpros/page/0,,id=16027,00.html |
| |
|
|
|
| CP-518 |
SEDM
Family Guardian
7.1
|
Final Notice of Overdue Tax Return |
http://www.irs.gov/taxpros/page/0,,id=16028,00.html |
| CP-523 |
|
Notice of Default on Installment Agreement |
http://www.irs.gov/taxpros/page/0,,id=16029,00.html |
| CP-540 |
SEDM |
Request for Tax
Return |
|
| CP-541 |
SEDM |
Backup
Withholding Notification |
|
|
CP-543 |
|
Backup Withholding Notification |
|
|
CP-569 |
|
Response to IRS Inquiry about tax
liability |
|
| CP-2000 |
|
Notice of Proposed Adjustment for
Underpayment/Overpayment |
http://www.irs.gov/taxpros/page/0,,id=16023,00.html
See section 5.6.6 of the Great
IRS Hoax for how to respond |