What are CP Notices?

1 reply, 2 voices Last updated by  Refundtalk 10 months ago
  • tara berks
    Moderator
    @t_berks
    #7503

    What are CP Notices?

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    Refundtalk
    Keymaster
    @admin
    #7504

    CP Notices
    -A Computer Paragraph (CP) Notice is a computer generated message resulting from:

    -A tax examiner entering Taxpayer Notice Codes (TPNCs) on a return

    -A Master File analysis of a taxpayers account

    -Certain transactions posting to an account

    Notices can generate to:

    -Request information or payment from a taxpayer

    -Educate a taxpayer

    -Clarify an issue (i.e. explain a Math Error identified on their tax return)

    Most notices contain the following information:

    -Taxpayers name

    -Address

    -Employer Identification Number (EIN) or Social Security Number (SSN) for Forms 706 and 709

    -Tax Period

    -Tax Form

    -A computer generated message

    Settlement Notices—Tell the taxpayer of payments due, interest and/or penalties due, math errors, or adjustments the Campus has made to the taxpayer’s account. The three types of settlement notices reviewed by Notice Review are:

    Math Error Notices—Generate when a tax return, containing a math error, posts to the Master File. Error Resolution normally identifies the math errors. The tax module may include math, clerical, or credit errors.

    Non-Math Error Balance Due Notices—Generate when a return, with no math error, posts to the Master File. The tax module may include tax, credits, penalties, interest, or a combination of all four. The CP 161 is the balance due notice for all BMF forms except for Form 1065.

    Adjustment Notices—Generate when certain types of Data Processing (DP) or Examination adjustments post to an account. All adjustments made in Notice Reviews are Data Processing adjustments.

    Reminder:

    All Settlement Notices are subject to review.

    Information Notices—Generate when information needs to be sent to a taxpayer. Notice Review selects Informational type notices that explain credit elect and the offsetting of money to other balance due tax modules within the account. These notices are referred to as “Associated Notices”
    .

    IDRS Notices—The IDRS notices reviewed in Notice Review usually generate 3 to 5 cycles after the settlement notice if the account remains in a balance due status or no additional activity takes place on the account that would disrupt the notice cycle. These notices
    are sometimes referred to as “Collection Notices.”

    Campus Notices—Generate to notify the Campus, Territory Office, or Area Office of a condition that needs further action to bring the taxpayers Master File account into current status. This category includes Refund Transcripts, which are the only Campus notices reviewed in Notice Review.

    Note: For a description of all notices, see Document 6209.

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