IRS NOTICE REFERENCE
Understanding your CP07 notice
We received your tax return and are holding your refund until we review the tax treaty benefits you claimed and/or the deductions you claimed on Schedule A, Itemized Deductions.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP07
- 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 received your tax return and are holding your refund until we review the tax treaty benefits you claimed and/or the deductions you claimed on Schedule A, Itemized Deductions.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
You don’t need to do anything at this time. Please don't file a duplicate return as this will slow down the review process.
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-cp07-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)