IRS NOTICE REFERENCE
Understanding your CP01U notice
We unlocked your tax account as you requested.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP01U
- Category
- Identity verification
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6109; §7701(a)(16) (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We unlocked your tax account as you requested.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Continue to file all required federal income tax returns. Contact us again to lock your account if you don’t have a current filing requirement or don’t expect to have a filing requirement in the near future.
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-cp01u-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.
Check this notice’s deadline (free tool)