If the case has not been heard by the Appeals division, your case will go to Appeals before actually going to US tax court. A taxpayer can challenge the changes to the tax return in US tax court. Once the Notice of Deficiency has been issued, the IRS assumes the proposed changes are now final. If the IRS does not accept your explanation or does not even look at your supporting documentation, the IRS will send you CP3219A: Statutory Notice of Deficiency. If the IRS agrees with your supporting documentation, the IRS will send a letter confirming the issue has been resolved. You do not have to file an amended return for that tax year. Include a copy of the CP2000 notice and return supporting documentation on why you do not agree with the proposed change. If you do not agree with the changes, it is very important to respond by the due date (30 day letter). This does not mean you are being audited, but a discrepancy on your return that needs to be resolved. The CP2000 notice will propose changes to your tax return. A CP2000 notice results when the IRS records (W-2 or 1099 information for example) do not match what is showing on your tax return. I have recently seen an uptick in IRS notices CP2000s. Today's topic is what is a IRS Notice CP2000 and what do I do about it? I represent taxpayers in Bucks and Montgomery county PA with tax issues.

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