Sample Tax Audit Letters

IRS and State Taxing Agencies Issue Many Types of Notice Letters

Often notice letters require the help of a tax professional to fully understand and respond to effectively. When you have a TaxAudit membership, there is no need to panic. We handle thousands of IRS audit letters and state tax audit notices for our members every year.

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IRS Letters

Notice Type	Audit Notice Issues
105C	We Can't Allow Your Claim
106C	Claim of Partial Disallowance
12C	Need More Information Form 8586 is Incomplete or Missing Support Line 1d, Form 3800
180C	Consolidate All Information
2202 (Selected for Examination)	Sample 1 Schedule C1 - Rent/Lease - Other Business Property Schedule C1 - Depreciation and Sec. 179 Expenses Schedule C1 - Car and Truck Expenses
2202 (Selected for Examination)	Sample 2 Schedule E1 - Real Estate Loss After Passive Limitation Unreimbursed Employee Expenses Non-Cash Contributions
2202-B	Correspondence Examination All Line Items Claimed on the Return
2205A (Selected for Examination)	Sample 10 Schedule C1 - Office Expenses Schedule C1 - Hobby Loss Home mortgage Interest
2205A (Selected for Examination)	Sample 3 Schedule C - Contract labor Schedule C - Insurance Schedule C - Car and Truck Expenses
2205A (Selected for Examination)	Sample 1 Schedule C1 - Gross Receipts or Sales Schedule C1 - Depreciation and Sec. 179 Expense Home Mortgage Interest and Points from Form 1098 Schedule C - Other Expenses
2205A (Selected for Examination)	Sample 4 Schedule C - Gross Receipts Schedule C - Car & Truck Expense Schedule C - Interest Expense Schedule C - Office Meeting/Cat. Schedule C - Floral/Gifts Schedule A - Real Estate Taxes
2205A (Selected for Examination)	Sample 2 Schedule E1 - Expenses Schedule C1 - Expenses Schedule C1 - Gross Receipt of Sales Depreciation Insurance
2205A (Selected for Examination)	Sample 5 Home Mortgage Interest Non-Cash Contributions Schedule C1 - Gross Receipt of Sales
2205A (Selected for Examination)	Sample 6 Schedule C - Other Expenses Schedule C1 - Travel Schedule C1 - Car and Truck Expenses Schedule C1 - Gross Receipts or Sales
2205A (Selected for Examination)	Sample 7 Schedule E1 - Rents Received Schedule C1 - Depreciation and Sec.179 Expense Schedule C1 - Gross Receipts or Sales
2205A (Selected for Examination)	Sample 8 Other Gross Receipts or Sales
2205A (Selected for Examination)	Sample 9 Home Mortgage Interest and Points from Form 1098 Schedule C1 - Car and Truck Expenses Schedule C1 - Gross Receipts or Sales
2205A (Selected for Examination)	Sample 11 Schedule A - All Employee Business Expenses Schedule A - All Miscellaneous Expenses Schedule C - Gross Profit Schedule C - Depreciation Schedule F - Sales Schedule F - All Expenses
2205B (Random Compliance Research Examination)	Sample 1
2205B (Random Compliance Research Examination)	Sample 2
2272C	Can’t Consider Request for an Installment Agreement
239C	Victim of Identity Theft
2604C	Tentatively Approved Installment Agreement
2626C	Unable to Make Changes to Proposal
2645C	IRS is working on your account - 60 day extension
2645C	Received Items and Haven't Completed all the Processing
3219C	Notice of Deficiency
3253	Confirms Appointment
342C	Explain the Amounts and Reasons for: Income Deductions Credits Changed
3531	Request for Signature or Missing Information to Complete Return
3541A	Support Documentation Needed Alimony Deduction
3572 (Selected for Examination)	Sample 4 Schedule A - Employee Business Expenses Schedule C1 - Meals, and Entertainment, Travel Schedule Cl - Car and Truck Expenses, Utilities
3572 (Selected for Examination)	Sample 1 Schedule A - Employee Business Expenses Entertainment, Meals, Gifts and Other Expenses Travel. Lodging and Other Expenses Business Use of Home Education Expenses Advertising Expenses Legal and Professional Expense Schedule D - Sale of Real and Personal Property
3572 (Selected for Examination)	Sample 2 Schedule Cl - Car & Truck Expenses/ Travel Schedule C2 - Other Expenses - Vendor fees Schedule A - Contributions/ Unreimbursed Employee
3572 (Selected for Examination)	Sample 3 Other Expenses Subject to 2% AGI Limitation Schedule C1 - Interest - Mortgage Home Mortgage Interest and Points from Form 1098 Medical and Dental
3572 (Selected for Examination)	Sample 5 Schedule D - Capital Gains and Losses (Long-term)
3572 (Selected for Examination)	Sample 6 Moving Expenses
3573	Confirm Appointment
4364C	Made Corrections to Amended Return
4464C	Conducting Return Review
4464C	Verifying Accuracy Income Income Tax Withholding Tax Credits Business Income
474C	Disallowed the Education Credit
4870	An Electronic Funds Withdrawal Payment Couldn’t be Processed
5071C	Verify Identity before Refund is Issued
525	Auditing Return Needs a response Proposed changes resulting in a balance
531-T	Notice of Deficiency
566-S	Notice of Audit - Additional information is needed to support the items claimed on the tax return Earned Income Credit Dependent Exemptions Head of Household Child Tax Credit American Opportunity Credit
566(CG) (Additional Information Needed)	Sample 1 Schedule E Passive Activity Loss Limited
566(CG) (Additional Information Needed)	Sample 2 Travel Meals & Entertainment Expenses Legal & Prof Other Expenses
566(CG) (Additional Information Needed)	Sample 3 Schedule A - Itemized Deduction Medical & Dental Expense Tax Credits Child Care Credit
566(CG) (Additional Information Needed)	Sample 4 Schedule A - Itemized Deduction Medical & Dental Expense Unreimbursed Employee Expense Other Miscellaneous Deductions
566(CG) (Additional Information Needed)	Sample 5 Gifts to Charity
692	Changed the Amount of Proposed Tax Increase
797	Possible Federal Tax Refund Due to the Earned Income Credit (EIC)
CP05	The IRS is holding your refund until the IRS is finished reviewing your tax return.
CP05A	Holding Refund - Verifying Accuracy of Tax Return
CP06A	Supporting Documentation Requested
CP08	You may qualify for a refund
CP09	You may be eligible for a tax refund.
CP10	Changes to your Form 1040
CP11	Miscalculation Credits
CP11A	Miscalculation
CP12A	The IRS believes there is a miscalculation on the tax return which affects the following area of the tax return: Credits
CP13	Miscalculation on Form 1040A, which affects Earned Income Tax Credit
CP134B	FTD/Estimated Payments Discrepancy Notice - Balance Due
CP14	Unpaid taxes and/or penalties and interest
CP14H	Unpaid shared responsiblity payment
CP14I	Unpaid Taxes Amount Due
CP15	Notice of Penalty Charge
CP16	Miscalculation on your Form 1040
CP2000 (Proposed Changes to Tax Return)	Sample 1
CP2000 (Proposed Changes to Tax Return)	Sample 2
CP2000 (Proposed Changes to Tax Return)	Sample 3
CP2000 (Proposed Changes to Tax Return)	Sample 4
CP2000 (Proposed Changes to Tax Return)	Sample 5
CP2000 (Proposed Changes to Tax Return)	Sample 6
CP2000 (Proposed Changes to Tax Return)	Sample 7
CP215	Notice of Penalty Charge Failure to File Forms W-2
CP215	Charged a Penalty Failure to Timely Provide Complete Information on Form 5472.
CP21A	We made the changes you requested.
CP21C	Changes to Your Form 1040
CP21E	Changes to Your Form 1040
CP22A	Income or deductions on Form 1040 does not match what was reported. The IRS has changed the tax return to match the reported records.
CP22E	Changes to 1040 Tax Form as the Result of an Audit Amount Due
CP23	Changed Form 1040 to match records Failure-to-pay penalty Interest charges
CP24	Adjusted Refund
CP24	Changed 1040 to match IRS records
CP25	Adjusted Estimated Tax Total
CP2501 (Tax Return Doesn’t Match the Information the IRS has on File)	Sample 1 Retirement Income Gross Retirement Income Taxable Student Loan Interest Deduction Tax Withheld
CP2501 (Tax Return Doesn’t Match the Information the IRS has on File)	Sample 2 Partnership/ Trust/ Small Business Student Loan Interest Deduction
CP30	Refund has been reduced • Charged a penalty for failing to pay estimated taxes
CP3219A	Notice of Deficiency Proposed increase in tax and notice of right to challenge
CP3219A	Notice of Deficiency Proposed changes to income tax and right to challenge
CP3219A	Increase in Tax and Notice of Right to Challenge
CP32A	Call to Request Your Refund Check
CP45	Couldn't Apply Overpayment
CP49	Form 1040 overpayment was applied to an unpaid tax balance
CP501	You have unpaid taxes due.
CP503	Second Reminder: Unpaid Taxes
CP504	Final Balance Due Reminder - Notice of Intent to Seize (Levy) Your Property or Rights to Property
CP504B	Notice of intent to seize (levy) your property or rights to property
CP518	Tax Return is Overdue
CP521	Installment Agreement Monthly Payment Due
CP523	Intent to terminate your installment agreement
CP53A	Request for a direct deposit refund
CP60	The IRS reviewed the taxpayer's account and found they misapplied payments and adjusted the taxpayer's account.
CP75A	Tax Return under Audit Earned Income Credit Dependents Filing Status
CP75A	Tax Return under Audit - You need to send supporting documentation Earned Income Credit Dependents Filing Status American Opportunity Credit
CP75D	You need to send supporting documentation.
CP79	Denied one or more of the credits claimed on tax return.
CP79A	Denied or reduced one or more credits claimed and applied a multi-year ban.
CP80	Credit on account We haven’t received your tax return
CP87A	You need to make sure someone is your dependent
CP90	The IRS may seize (levy) your property.
CP91	Intent to seize up to 15% of your Social Security benefits.
CP92	The IRS seized (levied) money from state tax refund and applied it to unpaid federal taxes. Pay amount due immediately or the IRS may seize (levy) property.

State	Letter Type / Notice Issues
Alabama	Information Needed Schedule A
Arizona	Tax Correction Overpayment
Arkansas	Information Needed Federal Form Schedule C
California	AUD 1518 Examine Income Tax Return
California	FTB 1521 Alternative Minimum Tax (AMT)
California	AUD 1515A Information Document Requests (IDRs)
Colorado	TPI - MA Adjusted Return
Connecticut	R824 Connecticut Earned Income Tax Credit (CT EITC)
Delaware	Information Needed Federal Form 2106
District of Columbia	Standard Letter 21 - Tax Compliance Program Medical Expenses Charitable Contributions Job Expenses and Miscellaneous Deductions
Georgia	rL076- Schedule A Proof Medical and Dental Expenses Personal Property Taxes Home Mortgage Interest
Hawaii	ITPS-33 Standard Deductions
Idaho	042a - Adjustments Community Income Moving Expenses
Illinois	IDOR-1-RCN Schedule NR Wages Changed
Indiana	Important Taxpayer Notification Inconsistencies
Iowa	A204 Individual Income Adjustments IA 126 “Iowa Nonresident and Part-Year Resident Credit”
Kansas	AADDINFO Itemized Deductions
Kentucky	Adjustment Letter Itemized Deductions
Louisiana	Notice of Adjustment Credit Carried Forward Overpayment
Maine	N0003511 Other Deductions New Operating Loss (NOL)
Massachusetts	Intent to Assess Selected for Verification
Michigan	Proposed Tax Due
Minnesota	Refund Held - Additional Information Needed W2s, Wage, and Tax Statement Paystubs Business Income Claimed Business Expenses Dates of Minnesota Residence
Mississippi	Return Review Mississippi Form 80-108 ”Adjustments and Contributions”
Missouri	Notice of Proposed Changes
Montana	Field Audit Appointment 2106 Business Expenses
Nebraska	Review - Itemized Deductions
New Hampshire	Received Information from the IRS NH Interest & Dividend (I&D) Tax
New Jersey	Information Needed New Jersey Earned Income Tax Credit (NJEITC)
New Mexico	Additional Information Income Source Documents Federal 1049 /1040NR Unreimbursed Medical Expenses
New York	DTF-966-E - Demand for Payment of Tax Due
New York	DTF-960-E - Statement of proposed audit change Qualifying Tuition Expenses
New York	DTF-960-E - Adjustment or Disallowance Pension and Annuity Income Subtraction
New York	DTF-973 - More Information Business Income or Loss Itemized Deductions
North Carolina	Accuracy of Return Examination State and Federal Tax Returns Social Security Card All Books and Records
North Carolina	Review Additional Documentation is Required
North Carolina	Request for Information Tax Withheld Filing Status Dependents Tax Credits Claimed
North Dakota	Request for Information Business Expenses
Ohio	Support the Return as Filed Employer issued 2013 W-2(s) Federal Income Tax Return Supporting Documentation
Oklahoma	rL030 Adjusted Source Income
Oregon	150-800-159(3-04) - Additional Information Needed Federal Return and all Schedules
Pennsylvania	Notice of Assessment Underpaying Tax Due
Rhode Island	Notice of Deficiency Income Not Reported
South Carolina	Examination Verification Needed for Items
Tennessee	Hall Income Tax
Utah	Notice of Change to Return Errors and Missing Documentation
Vermont	Notices of Changes
Virginia	AUIN064M - Review of Tax Return W2s and Paycheck Stubs
West Virginia	rt1064 v. 11 - Return Change Senior Property Tax Deferment
Wisconsin	Notice of Amount Due Deductions and Credit Adjustments

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Sample Tax Audit Letters

IRS and State Taxing Agencies Issue Many Types of Notice Letters

IRS Letters

State Notices