IRS Notice CP05A

Why Did I Receive A CP05A Notice From The IRS?

If you received this notice from the IRS, it means that the IRS is examining a tax return you filed, and they have questions about one or more aspects of that return that require further explanation and/or documentation from you. While the CP05A IRS notice is common if you are currently involved in Income Tax Audits & Appeals and/or IRS Tax Litigation, this may be the first notice or indication you are receiving from the IRS that you have a potential problem.

Information the IRS would typically be seeking by sending you a CP05A notice include things like:

• Verification of amounts and sources of income you claimed on your return;
• Verification of the amount of income tax withholding you reported on your return;
• Documentation supporting tax credits that you claimed on your return;
• Documentation supporting any household help you claimed on your return;
• Documentation supporting the amount and/or sources of business income.

The IRS will usually delay sending a tax refund to you for the tax return(s) at issue until the requested information or documentation has been received and reviewed.

When you receive a CP05A Notice, you should:

• Always read any notice you receive from the IRS notices carefully.
• Contact an experienced tax attorney promptly after receiving the notice and before providing any requested information or documentation to the IRS. Remember that the IRS should generally be viewed like a prosecuting attorney; protecting and asserting your rights is not the IRS’s job, obligation, or objective. Would you provide information or hand over documentation to a prosecuting attorney without consulting your own legal counsel first? Probably not. It’s a good idea to apply this same logic to requests for information and/or documentation that you get from the IRS.
• When you contact your legal counsel about the notice, provide him or her with a complete copy of the tax return at issue, and all information and documentation you have that is responsive to the IRS’s request(s).
• IRS notices are often time sensitive and require action within 30 days of receipt. Consequently, always be sure to take immediate action by contacting a qualified tax lawyer who can assist you with preparing a timely and appropriate response to the IRS’s inquiry.

Answers to Frequently Asked Questions

Why is the IRS reviewing my return?

While most returns are accepted by the IRS as filed, a certain number of returns are selected for examination. The IRS examines some income tax returns to verify that the income, expenses, and credits reported on the return are accurate. The IRS selects tax returns for examination using various methods including random sampling, computerized screening, and comparing information the IRS has received that relates to the return, such as W-2 and 1099 forms. Just because your tax return was selected for examination does necessarily mean that the IRS believes you made an error or were dishonest on your return.

What if the notice is requesting information that is not on the return I filed and someone has stolen my tax identity?




If you suspect that you are the victim of identity theft, submit an Identity Theft Affidavit (Form 14039) to the IRS as soon as possible to alert the IRS to this very serious situation.

Advice for Avoiding IRS Notice CP05A

Keeping thorough and accurate documentation supporting the amounts claimed on your income tax return and seeking the advice of a qualified tax professional prior to filing your tax return are the two best things you can do to avoid receiving a CP05A Notice from the IRS or to quickly resolve issues raised if you do receive one.

The following images are an example of what an IRS Tax Notice CP05A actually looks like.

This sample notice is for example purposes only. The case facts and figures on your notice will vary according to the specifics of your case.