IRS NOTICE REFERENCE
Understanding your CP75 notice
We're auditing your tax return and need documentation to verify the Earned Income Credit (EIC) you claimed. We are holding the EIC, the Additional Child Tax Credit (ACTC) and/or Recovery Rebate Credit (RRC) parts of your…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP75
- Category
- Examination and audit
- Severity tier
- Tier 3 — Time-sensitive response. The notice carries a response deadline or may affect account standing if ignored.
- Governing law
- §7602 (Internal Revenue Code section)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We're auditing your tax return and need documentation to verify the Earned Income Credit (EIC) you claimed. We are holding the EIC, the Additional Child Tax Credit (ACTC) and/or Recovery Rebate Credit (RRC) parts of your refund until we get the results of this audit. If you claimed the Premium Tax Credit (PTC), we may also hold that portion of your refund.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read the notice and the enclosed forms carefully. They explain the information you must send to us. Provide copies of the documentation we request to verify the items we're auditing. Complete the Response form by showing which items your supporting documentation addresses and return the form with the documents you are submitting. Please send all your documents at the same time and make sure your documents are easy to read to avoid confusion and processing delays. You have three options for sending your documents. Quickly and securely upload your supporting documentation using the Campus Correspondence Exam Document Upload Tool (Exam DUT) . If you can’t upload your documentation digitally, you may fax your completed form and supporting documentation to the fax number in the notice using a standard fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies. If you are unable to upload your documents digitally and are unable to fax your documents, please mail your documents along with the notice stub at the end of your notice to the address at the top of your notice.
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 4.10.1 — 4.10.1 Overview of Examiner Responsibilities
- IRM 4.10.3 — 4.10.3 Examination Techniques
- IRM 4.13.1 — 4.13.1 Examination Audit Reconsideration Process
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-cp75-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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