Understanding your CP230 notice

Notice details

Notice code

CP230

Category

Underreporter / income matching

Severity tier

Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.

Governing law

§6201; §6212 (Internal Revenue Code sections)

Statutory response window

30-day window — always confirm the exact deadline against the date printed on your notice.

Source

IRS.gov — Understanding Your IRS Notice

What this notice is

We changed your return because the amounts on your information returns don’t match those on your employment tax returns.

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

What the IRS says to do

If you have a balance due, pay the amount owed by the date shown on your notice. If you can’t pay the full amount, visit our payments page for more information about other ways to pay. If you disagree with the changes, contact us within 30 days from the date of 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.

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 4.19.3 — 4.19.3 IMF Automated Underreporter Program
• IRM 4.19.2 — 4.19.2 IMF Automated Underreporter (AUR) Control

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-cp230-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)

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