IRS NOTICE REFERENCE

Understanding your CP145 notice

We couldn’t credit the full amount you requested to the tax period shown on your notice.

General information only. Not legal or tax advice.

Notice details

Notice code
CP145
Category
Account and informational
Severity tier
Tier 1 — Routine. Informational or administrative notice; no response typically required.
Source
IRS.gov — Understanding Your IRS Notice

What this notice is

We couldn’t credit the full amount you requested to the tax period shown on your notice.

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. You should receive another notice within 45 days of the CP145 notice date with more information.

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-cp145-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.