IRS NOTICE REFERENCE
Understanding your CP52 notice
We made a correction to the self-employment taxes claimed on Schedule SE (Form 1040). Note: No action is needed at this time.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP52
- Category
- Account and informational
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We made a correction to the self-employment taxes claimed on Schedule SE (Form 1040). Note: No action is needed at this time.
Source: IRS.gov. Reproduced for reference. 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-cp52-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)