The IRS has reported an uptick in fraudulent 2015 CP2000 tax notices sent to taxpayers and tax professionals via email. The standard CP2000 form is generated by the IRS when the income reported on a taxpayers return does not match that of their employer or other third-party source. The form requires the taxpayer to mail a check made out to ‘United States Treasury’ if they agree with the discrepancy. The IRS has referred this issue to the Treasury Inspector General of the Tax Administration for investigation.
Taxpayers who receive a CP2000 notice via email should immediately notify their tax professional, forward the email to email@example.com, and delete the email from their inbox. The IRS does not send forms through email, and will never initiate contact with a taxpayer electronically, whether by email or social media. For more information, visit IRS.gov or contact a Citrin Cooperman tax advisor.