Notice CP01 - Identity Verification

Type: Identity Verification | Level: critical

IRC Section: IRC § 321

Response Deadline: 30 days

Good news: the IRS has confirmed you were a victim of identity theft and is fixing your account. They've placed security safeguards on your profile and may have adjusted your return or issued a replacement refund. The bad news: your account will have extra verification steps going forward, which can slow future refunds.

A CP01 confirms that the IRS has verified an identity theft claim on your account. It informs you that the IRS has placed security safeguards on your account and may have adjusted your tax return or issued a replacement refund. While this is good news — the identity theft has been acknowledged — it also means your account will have additional verification requirements going forward.

Common Triggers

• Suspicious return filed
• Multiple returns
• Address change

Resolution Steps

1. Step 1: Call the IRS at the number on the notice
2. Step 2: Verify your identity using IP PIN or other methods
3. Step 3: Contact us for assistance with the process
4. Step 4: Monitor your credit reports
5. Step 5: File an identity theft affidavit if needed

Common Questions About CP01

Will identity theft protection slow down my future tax refunds?

It can cause processing delays because additional verification steps are applied to your account. The IRS may require an IP PIN for future filings. Plan for slightly longer processing times.

Do I need to do anything after receiving a CP01?

Generally no — the IRS has already made the corrections. However, you should keep the notice for your records and follow any specific instructions included regarding your refund or account adjustments.

Related Notices

• Notice CP01A

Additional Resources