IRS NOTICE REFERENCE
Understanding your CP05B notice
We issue a CP05B notice when the IRS receives a tax return that shows a refund is present, but the income shown on the return does not match the income reported by third party documentations like Forms W-2, W-2G, or 1099…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP05B
- 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 issue a CP05B notice when the IRS receives a tax return that shows a refund is present, but the income shown on the return does not match the income reported by third party documentations like Forms W-2, W-2G, or 1099. We’re holding your refund until we receive the information requested from you to determine your reported income is correct. If the information supports your return, we’ll release your refund. If the information doesn’t support your return or if we don’t receive a response, we’ll disallow all or part of your refund or notify you if you owe.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your notice carefully to gather required documentation and reply by the date shown on your notice. To reply, follow the steps below: Collect copies of supporting documentation to send to us by the date shown on your notice. Tear off the voucher on the last page of your notice and attach it to the documents you're submitting. Mail your supporting documentation to the address printed on the voucher. If you don’t receive your refund or hear from us within 60 days, call the number on your notice to inquire about the status of your return. Please do not call us before 60 days.
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-cp05b-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)