IRS NOTICE REFERENCE
Understanding Your CP54B Notice
Your tax return shows a different name and/or ID number from the information we have for your account. Please provide more information to us in order to receive your refund.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP54B
- Category
- Identity verification
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6109; §7701(a)(16) (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
Your tax return shows a different name and/or ID number from the information we have for your account. Please provide more information to us in order to receive your refund.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Review your identifying information shown on this notice and compare it to your most recent social security card or taxpayer ID card. Complete the CP54 response form to explain the discrepancies. Include copies of documents to substantiate your name and identifying number.
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.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp54b-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)