IRS NOTICE REFERENCE
Understanding your CP05 notice
We need more time to verify your income, income tax withholding, tax credits and/or business income. Please allow up to 60 days before reaching out.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP05
- Category
- Refund and adjustment
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6213(b); §6402 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We need more time to verify your income, income tax withholding, tax credits and/or business income. Please allow up to 60 days before reaching out.
Source: IRS.gov. Reproduced for reference. 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-cp05-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)