Review proposed changes in a CP2000

What the IRS guidance explains

The CP2000 series generally proposes changes when third-party income or payment information differs from a return. The IRS says it is not a bill, and a response may be required. Compare each proposed item with original payer documents and your return. Respond by the stated date and explain agreement or disagreement with supporting records. Follow the current notice instructions rather than automatically filing an amended return for every CP2000.

Compare proposed items line by line

Build a table with the item named by the notice, what the return reports, the payer document, and your explanation. Preserve corrected forms and records that may explain a mismatch. Matching each item to evidence is more useful than comparing only the proposed total.

Read the response instructions and date closely. Ask for help with the particular proposed items if needed, and retain copies of the response and delivery records. Do not assume that a payment, private consultation, or automatically prepared amended return satisfies the notice’s stated response requirement.

Prepare the working record

Use this guide’s interactive checklist to organize the specific task. On your printed copy, note the source of each document and the date. Treat a missing item as a question to resolve; do not fill in an uncertain figure merely to make the packet look finished.

Before sharing evidence, verify the recipient and a secure delivery method. Keep a record of what you provided, when, and which question it addresses. Preparation helps explain the facts; it does not determine tax liability, approve relief, or extend an official deadline.

Your practical checklist

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