Match each IRS request to the right record, explain what the record shows, and keep proof of what you sent.
By Refund Talk • Updated November 4, 2026
Focus: IRS evidence, exhibit indexing, submission, and follow-up.
A useful IRS response packet lets a reviewer trace each issue from the notice to your explanation and supporting records. Start with the actual letter, the tax year it covers, and the action it requests.
Check the deadline first. A document response, administrative appeal, and Tax Court petition can have different deadlines. Sending evidence to the IRS does not extend a statutory petition deadline or count as filing a petition.
Record the notice number, year, issues, and due date.
Give each record a label and explain which fact it supports.
Keep the exact packet and its transmission or delivery record.
Check the notice number, return year, response form, and delivery instructions. Make a list of every item under review. If you agree with one adjustment but disagree with another, explain that distinction and follow the notice’s instructions before signing anything.
| Notice | Start here |
|---|---|
| CP05A | Check the requested wage and withholding evidence. The IRS lists specific acceptable records and asks for a copy of the notice with the reply. |
| CP75 or CP75A | Use the response form and enclosed checklists. Separate dependent, credit, and filing status issues. |
| CP2000 | Compare each proposed change with the filed return and source records. Follow the notice’s response procedure; do not assume an amendment replaces it. |
| Statutory notice of deficiency | Check the petition deadline immediately. A petition goes to the U.S. Tax Court; an IRS evidence packet is a separate step. |
If the notice does not ask for records, keep them on file. If you are unsure whether a letter is authentic, look it up independently on IRS.gov before sharing information.
For each issue, write what the IRS is questioning, your position, and the record that supports it. Note the dates covered. If a document supports only part of your explanation, say so and cross-reference the records that cover the rest.
| Exhibit | Record | What it supports |
|---|---|---|
| A | Birth record | Relationship and age. It does not show where the child lived. |
| B | School records, January–May; childcare records, June–August | Addresses and dates in each provider’s records. A timeline explains a July move and points to records for each address. |
| C | Annual home-cost worksheet and payment records | Eligible household costs and the taxpayer’s share. Separate this calculation from the dependent’s support. |
When a number differs, reconcile it. For example, identify the amount reported, the amount the IRS proposes, the amount you believe is correct, and the records behind the difference. A worksheet helps the reviewer follow your math; keep the source documents behind it.
For missing records, name the gap, explain what you requested, and identify any available alternative evidence. Ask the office on the notice about extra time before the deadline. Record any extension it confirms.
Provide identifiers the IRS requests through the authorized channel. Leave unrelated sensitive records out of the packet, but keep the information needed to verify the issue visible.
[Name and mailing address]
[Date]
[Reference information requested by the notice]
I am responding to your notice dated [date]. For item [number or description], I [agree / disagree / agree in part]. My explanation is [brief facts, dates, and amount if applicable]. Exhibit [letter] shows [fact supported].
For item [number or description], [repeat as needed]. The enclosed index identifies the records for each issue. [Explain any missing records or discrepancies.]
[Signature if required]
[Contact information requested by the notice]
Use this outline with the required response form. It does not replace a formal protest, return, or petition.
Use the upload tool, fax number, or mailing address authorized for your notice. For upload, confirm the notice selection, open every file before submitting, and save the confirmation. The IRS Document Upload Tool does not process tax returns.
For fax, keep the transmission report and check the page count. For mail, keep appropriate evidence of mailing and any tracking or delivery record. For a deadline where mailing rules matter, confirm the applicable requirements rather than relying on a tracking screenshot alone.
Delivery does not mean the IRS agreed with your position. Keep later letters with the packet, review any new deadline, and follow the notice’s instructions for checking status. If the IRS asks for more records, identify the earlier submission and what the new documents add.
Send the required response pages and evidence relevant to the requested issues. Keep the full folder for your records.
Yes. Cross-reference its exhibit label under both issues rather than sending duplicate copies unless instructed.
Check your confirmation and follow the notice’s follow-up instructions. If asked to supplement the response, identify what you sent earlier and what you are adding.
Submission confirms you sent material for review. It does not guarantee that the IRS will accept the evidence, approve the refund, or release it by a particular date.
Use the notice as your outline. Connect your explanation to labeled records, protect each deadline, and keep a copy of everything you submit.
Reviewed November 4, 2026. Educational guidance. Follow the instructions and deadlines applicable to your notice.
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