IRS NOTICE REFERENCE
Understanding your CP05A notice
We need more supporting documentation to verify your income and federal tax withholding before we can issue your refund.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP05A
- Category
- Examination and audit
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §7602 (Internal Revenue Code section)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We need more supporting documentation to verify your income and federal tax withholding before we can issue your refund.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read the notice carefully to gather required documentation and reply by the date shown on your notice. For the fastest case resolution, reply using the Document Upload Tool (DUT). To reply using the tool: Gather your supporting documentation. Send supporting documentation (i.e., screenshots, pictures, other digital images) including a copy of your notice. Complete the tool’s upload form at the link below and submit your response. You can also scan the QR code on your notice to access the DUT if you prefer to use your phone. Gather your supporting documentation. Send supporting documentation (i.e., screenshots, pictures, other digital images) including a copy of your notice. Complete the tool’s upload form at the link below and submit your response. You can also scan the QR code on your notice to access the DUT if you prefer to use your phone. Reply to IRS Your reply must include a copy 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.
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 4.10.1 — 4.10.1 Overview of Examiner Responsibilities
- IRM 4.10.3 — 4.10.3 Examination Techniques
- IRM 4.13.1 — 4.13.1 Examination Audit Reconsideration Process
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-cp05a-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)