IRS Notice CP2000: Underreporter Inquiry
The IRS matched third-party records (W-2s, 1099s) against your return and believes you underreported income. This is a proposal, not a bill. It can be contested with documentation.
- Respond within
- 30 days
- How urgent
- Respond promptly
- Appeal rights
- Yes, with a deadline
How long you have
This notice gives you 30 days to respond. The due date is printed on the letter itself.
The IRS's own guidance on any notice is short: “If we ask you to respond, act by the due date.”
What we do with a CP2000
Do not simply pay it. Roughly half of CP2000s are wrong or overstated. We reconcile the records and respond before the deadline.
This page is general information, not advice on your specific matter. An Enrolled Agent has to read your actual notice and your transcripts before telling you what to do about it.
Related notices · Income matching, audits and deficiencies
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