IRS NOTICE REFERENCE
Understanding your CP2566R notice
We previously sent you a CP63 notice informing you we're holding your refund until we receive one or more unfiled tax returns. Because we didn’t hear from you, we calculated your tax, penalty and interest based on wages …
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP2566R
- Category
- Underreporter / income matching
- Severity tier
- Tier 3 — Time-sensitive response. The notice carries a response deadline or may affect account standing if ignored.
- Governing law
- §6201; §6212 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We previously sent you a CP63 notice informing you we're holding your refund until we receive one or more unfiled tax returns. Because we didn’t hear from you, we calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others. If we still don’t hear from you, we may apply all or part of your refund to your tax debt.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Respond by the date shown on your notice—you can either file your return or accept and pay our proposed amount due. If you choose to file your tax return: you can file electronically using an e-file provider if your return is from the past 2 years. Otherwise, complete your return and the response form found at the end of your notice and mail them to us with the envelope we provided. Filing your own return may reduce the amount due (if you are eligible for certain exemptions, deductions, etc.). Filing your own return may reduce the amount due (if you are eligible for certain exemptions, deductions, etc.). If you choose to accept and pay our proposed amount due: complete and return the response form at the end of your notice. Pay your balance in full or explore alternative payment options. If you don’t think you have to file, call us at the number listed in your notice. Remember , if you received an IRS-issued identity protection personal identification number (IP PIN) due to identity theft, you must include the IP PIN on the tax return, as directed, when you send it to us. If you're filing a joint return, include each spouse's IP PIN.
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-cp2566r-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)