What it is
A CP2000 proposes changes because information the IRS received does not match the return. The response should address each item and give support.
This letter answers by item, explains why each amount is right or wrong, lists the enclosures the IRS asks for and cross-refers to Form 1040-X and Form 14039 where they apply.
When to use it
- When a client receives a CP2000 notice.
- When part of the proposal is correct and part is not.
- When the income reported belongs to someone else.
What’s inside
- Item table with the IRS amount, agree or not, and support
- Explanation section with example reasons
- Enclosure list: response form, Form 2848, support, Form 14039
- Internal delivery note
Standard cited
This template follows IRS CP2000. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
How long do we have to respond?
Reply by the date on the notice. The IRS page for the CP2000 does not give a number of days, and says to reply by the date listed.
When is Form 1040-X needed?
The IRS says that if the notice is correct and you have other items to report, you complete Form 1040-X and write CP2000 at the top.
What if the income is not the client’s?
The IRS says that if someone used the client’s name and Social Security number, report identity theft by sending Form 14039 with the reply.
Related templates
- IRS or State Notice Response Engagement Letter
- IRS and State Notice Log with Response Deadlines
- IRS Penalty Abatement Request Letter
- Tax Controversy Representation Engagement Letter
Last updated 11/06/2026. All free templates.