IRS letters

CP2000. Proposed income mismatch.

The IRS says CP2000 is sent when income or payment information from a third party does not match the tax return. It explains proposed changes and is not a bill.

General information from the Law Office of Alexander Powell, PLLC. It is not legal advice, and it is not a substitute for the notice itself.

On the paper

Compare each income item and proposed change with your return, W-2s, 1099s, basis records, and other source documents.

Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.

General next steps

  1. Mark each item as correct, incorrect, or not yours.
  2. If the proposal is correct, follow the notice instructions for agreeing and paying or correcting the return.
  3. If it is not correct, send the explanation and supporting records requested by the notice before its response date.

Timing

The IRS says to reply by the date listed on the CP2000. The response date on your notice controls.

What this page cannot tell you

This page cannot determine whether the proposed change is correct without the underlying return and records.

Official sources

If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.

If you want a lawyer’s help

Questions after reading the letter?

You can ask the Law Office of Alexander Powell, PLLC to consider a consultation about any IRS or tax letter. Requesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline. Representation begins only after a conflict check, after the firm agrees to the matter, and after both sides sign a written engagement agreement.

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