IRS NOTICE REFERENCE

Understanding your CP225 notice

We located and applied a missing payment to your account.

General information only. Not legal or tax advice.

Notice details

Notice code
CP225
Category
Refund and adjustment
Severity tier
Tier 1 — Routine. Informational or administrative notice; no response typically required.
Governing law
§6213(b); §6402 (Internal Revenue Code sections)
Source
IRS.gov — Understanding Your IRS Notice

What this notice is

We located and applied a missing payment to your account.

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

What the IRS says to do

If you’re owed a refund, you should receive it within 2-4 weeks. If you owe: Pay the amount due by the date on your notice. If you can't pay in full, pay what you can and make payment arrangements for the remainder. Learn more about payment options online or call us at the telephone number listed on your notice. Pay the amount due by the date on your notice. If you can't pay in full, pay what you can and make payment arrangements for the remainder. Learn more about payment options online or call us at the telephone number listed on your notice.

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-cp225-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.