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:

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.