IRS NOTICE REFERENCE
Understanding your CP04 notice
Your tax return shows that you or your spouse served in a combat zone, a qualified contingency operation, or were in a hazardous duty station during the tax year shown on your notice. As a result, you may be eligible for…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP04
- Category
- Refund and adjustment
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6213(b); §6402 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
Your tax return shows that you or your spouse served in a combat zone, a qualified contingency operation, or were in a hazardous duty station during the tax year shown on your notice. As a result, you may be eligible for tax deferment.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Use the Document Upload Tool and the access code provided on your notice to complete and submit Form 15109, Request for Tax Deferment PDF , along with supporting documents by the due date on your notice. If you can’t use the Document Upload Tool : Download and complete Form 15109 PDF . Follow the instructions on the form to request tax deferment and fax your documents to the number provided on Form 15109; or Mail your documents to the address at the top of your notice.
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-cp04-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)