IRS NOTICE REFERENCE
Understanding your CP212 notice
CP212 is an automatic notice that is sent to filers when they have more than one employer identification number (EIN). We assigned one of these numbers in error but have now consolidated the two numbers.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP212
- Category
- Filing and non-filer
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6651; §6012 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
CP212 is an automatic notice that is sent to filers when they have more than one employer identification number (EIN). We assigned one of these numbers in error but have now consolidated the two numbers.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Because the CP212 is an informational notice, you do not have to respond.
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 5.1.11 — 5.1.11 Delinquent Return Investigations
- IRM 5.18.1 — 5.18.1 Automated Substitute for Return (ASFR) Program
- IRM 4.12.1 — 4.12.1 Nonfiled Returns
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-cp212-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)