IRS NOTICE REFERENCE
Understanding your CP63 notice
We're holding your refund because our records show you still haven’t filed one or more tax returns, and we believe you’ll owe additional tax.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP63
- Category
- Filing and non-filer
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6651; §6012 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We're holding your refund because our records show you still haven’t filed one or more tax returns, and we believe you’ll owe additional tax.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
File your tax return immediately or explain to us: why you're filing late why you don't have to file, or that you've already filed
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 5.1.11 — 5.1.11 Delinquent Return Investigations
- IRM 5.18.1 — 5.18.1 Automated Substitute for Return (ASFR) Program
- IRM 4.12.1 — 4.12.1 Nonfiled Returns
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-cp63-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)