IRS NOTICE REFERENCE
Understanding your CP01H notice
We locked your account to prevent identity theft and will not process your tax return because we received information that your Social Security number (SSN) or your spouse’s SSN (if filing a joint return) belongs to some…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP01H
- Category
- Identity verification
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6109; §7701(a)(16) (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We locked your account to prevent identity theft and will not process your tax return because we received information that your Social Security number (SSN) or your spouse’s SSN (if filing a joint return) belongs to someone who died prior to the tax year of the return.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Verify that you entered your SSN or your spouse’s SSN correctly on your return and it matches your Social Security card. If you confirm that you entered it correctly: Contact the Social Security Administration (SSA) to correct their records. Follow the instructions shown on your CP01H notice to file your return once SSA corrects it.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp01h-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
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