IRS NOTICE REFERENCE
Understanding your CP2813 notice
This notice explains the release of previous withholding instructions the IRS gave to your employer(s) to withhold income tax, at a specific rate, from your wages.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP2813
- Category
- Balance due and collection
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6303; §6321 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
This notice explains the release of previous withholding instructions the IRS gave to your employer(s) to withhold income tax, at a specific rate, from your wages.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
You must provide your employer a valid Form W-4, Employee’s Withholding Certificate , if you haven’t already. A new Form W-4 should be submitted to your employer(s) any time your personal or financial situation changes. If you don’t provide your employer a Form W-4, your employer must treat you as Single or Married filing separately in Step 1(c) of the Form W-4.
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 5.19.1 — 5.19.1 Balance Due
- IRM 5.19.4 — 5.19.4 Enforcement Action
- IRM 5.1.1 — 5.1.1 Miscellaneous Collection Procedures
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-cp2813-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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