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Notice CP2000A - Underreported Income

Type: Income Matching | Level: critical

IRC Section: IRC § 6201

Response Deadline: 30 days

⚠ Deadline: Your notice will specify the response window — typically 30 days. If you do not respond, the IRS will assess the proposed tax, penalties, and interest, and the collection process will begin.

The IRS's computer compared your return to what employers, banks, and brokerages reported about you — and the numbers don't match. They believe you underreported your income. This is not an audit, but if you don't respond, the proposed assessment becomes final.

A CP2000A is a variant of the CP2000 that specifically addresses underreported income. The IRS's automated matching system found that the income on your return is less than what was reported to them by third parties. The notice proposes an additional tax assessment based on the unreported amounts.

Common Triggers

Resolution Steps

  1. Step 1: Review each item listed
  2. Step 2: Check if income was actually received
  3. Step 3: Gather supporting documentation
  4. Step 4: File amended return if needed
  5. Step 5: Respond within 30 days

Common Questions About CP2000A

How is a CP2000A different from a CP2000?
They are very similar — both are automated underreporter notices. The CP2000A specifically addresses underreported income, while the CP2000 can cover a broader range of discrepancies including deductions and credits.
What if the 1099 the IRS received is wrong?
This happens more often than people think. If the third-party reporter (employer, bank, brokerage) submitted incorrect information, you need to contact them to issue a corrected form and provide documentation to the IRS showing the correct amounts.

Related Notices

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