IRS NOTICE REFERENCE
Understanding your CP06/CP06A notice
We’re auditing your tax return and need documentation from you to verify the Premium Tax Credit (PTC) you claimed. If you received CP06, we’re holding all or part of your refund until the audit is completed.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP06-CP06A
- Category
- Examination and audit
- Severity tier
- Tier 3 — Time-sensitive response. The notice carries a response deadline or may affect account standing if ignored.
- Governing law
- §7602 (Internal Revenue Code section)
- Statutory response window
- 30-day window — always confirm the exact deadline against the date printed on your notice.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We’re auditing your tax return and need documentation from you to verify the Premium Tax Credit (PTC) you claimed. If you received CP06, we’re holding all or part of your refund until the audit is completed.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Provide all necessary documentation within 30 days of the date printed on your notice. Download and review Form 14950, Premium Tax Credit Verification PDF , for a list of the documents you need to provide. Download and complete a copy of Form 8962, Premium Tax Credit PDF . Use this form to calculate the amount of your PTC and compare it with any Advanced Premium Tax Credit (APTC) payments received. Visit the HealthCare site for more information about how to calculate these tax credits. Send all your documents at the same time and make sure they’re easy to read to avoid processing delays. You have three options for sending them: Quickly and securely upload your completed Form 8962 and supporting documentation using the Document Upload Tool . If you can’t upload your documentation digitally, fax your completed form and supporting documentation to 855-248-1866 using a fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies. If you can’t upload your documents digitally or by fax, 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.
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-cp06-cp06a-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)