IRS NOTICE REFERENCE
Understanding your CP2005 notice
We accepted the information you sent us. We're not going to change your tax return. We've closed our review of it.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP2005
- Category
- Examination and audit
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §7602 (Internal Revenue Code section)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We accepted the information you sent us. We're not going to change your tax return. We've closed our review of it.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your notice carefully. You don't have to respond to the notice. If you have a payment plan for another IRS debt, keep making your payments.
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-cp2005-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)