IRS NOTICE REFERENCE
Understanding your CP03 notice
You claimed the American Opportunity Tax Credit (AOTC) on the Form 8863, Education Credits, you filed with your Form 1040 tax return. Our records show you already claimed this credit for four tax years for the same stude…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP03
- Category
- Underreporter / income matching
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6201; §6212 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
You claimed the American Opportunity Tax Credit (AOTC) on the Form 8863, Education Credits, you filed with your Form 1040 tax return. Our records show you already claimed this credit for four tax years for the same student. The credit is available for only four tax years per student. This notice has been sent to inform you of this discrepancy and to help you verify if you claimed this credit correctly.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 4.19.3 — 4.19.3 IMF Automated Underreporter Program
- IRM 4.19.2 — 4.19.2 IMF Automated Underreporter (AUR) Control
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp03-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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