Understanding your CP276A notice

Notice details

Notice code

CP276A

Category

Underreporter / income matching

Severity tier

Tier 1 — Routine. Informational or administrative notice; no response typically required.

Governing law

§6201; §6212 (Internal Revenue Code sections)

Source

IRS.gov — Understanding Your IRS Notice

What this notice is

We didn't receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time.

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

What the IRS says to do

Review your tax liability schedule. Enter the liability amount for each payroll date and see if your payroll tax deposit liability matches the tax liability you reported on your tax form. When they don't match, we reject your tax liability schedule. Correct the copy of your tax return and the schedule that you kept for your records.

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-cp276a-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.

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