IRS NOTICE REFERENCE

Understanding your CP148A notice

We changed your mailing address because we received an employment tax return or Form 8822-B, Change of Address or Responsible Party – Business, with a different address than the one we have on file. We send CPs 148 to bo…

General information only. Not legal or tax advice.

Notice details

Notice code
CP148A
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 changed your mailing address because we received an employment tax return or Form 8822-B, Change of Address or Responsible Party – Business, with a different address than the one we have on file. We send CPs 148 to both the employer’s former (148B) and new (148A) addresses to confirm the address change.

Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.

What the IRS says to do

If the address change is correct, you don’t need to do anything. If the address change is incorrect, please return the notice to us with a Form 8822-B, Change of Address or Responsible Party – Business PDF duly completed.

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-cp148a-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.